IHTM05115 - Exceptions where no grant is needed: small estates (Scotland)


Certain statutes (principally Administration of Estates (Small Payments) Act 1965, as amended) and statutory instruments allow some specified assets to be transferred to the beneficiary without confirmation ( IHTM05104). They relate chiefly to sums payable to building societies, banks etc. This usually only applies where the sum involved does not exceed a specified amount. In the case of deaths on or after 10 May 1984 the maximum amount transferable without confirmation should not exceed £5,000.

In case of difficulty, the Team Leader may be asked whether a particular payment falls within the statutory provisions.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

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