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.
