IHTM28083 - Investigating liabilities: costs of discharge of Curator Bonis

This instruction applies to Scottish estates only.

When property in an estate on death stands in the name of a Curator Bonis a deduction may be allowed against the value of such property for the expenses of discharge of the Curator Bonis. This includes the fee incurred in obtaining Extract Decree of Exoneration and Discharge.

You may allow a deduction for expenses incurred by the Curator Bonis in respect of work done up to the date of death and any commission due to that date as fixed by the Accountant of Court.