This system allows on-line access to the Sasine Register and the Land Register, which contain records of deeds affecting land in Scotland and records of interests in land in Scotland. Registers of Scotland, a government Executive Office, is the keeper of the registers.
The registers can be searched in various ways but commonly by the name of the owner or the name of the property. Searches of the registers can assist investigations by confirming who owned particular properties and by confirming exactly when the disposition of a particular property was recorded in the registers. For IHT purposes the process of transferring ownership of land in Scotland is only completed on the day that the disposition is recorded in the registers. Therefore any significant delay between the signing of a disposition and the recording of the disposition in the registers could significantly affect the open market value of the property.
Investigators in IHT Edinburgh can search the registers by completing and sending form HE1 to RRLT ( IHTM09261) in IHT Edinburgh.
Investigators in IHT Belfast or IHT Nottingham dealing with an estate which contains land in Scotland can also search the registers by passing details of their enquiry to RRLT in IHT Nottingham who will liaise with RRLT in IHT Edinburgh.