Common Mistakes in Completing a C1 Application for Confirmation can lead to delays or complications in the estate administration process in Scotland.
When someone dies in Scotland, their executor(s) must often apply for Confirmation — the Scottish equivalent of probate. One of the key documents in this process is the Form C1, which gives the Sheriff Court details of the deceased’s estate and the applicant(s) seeking Confirmation.
Applying for Confirmation in Scotland can be a detailed process, particularly where the deceased did not leave a will, and it is important to complete the Form C1 accurately to avoid unnecessary delays or complications.
We provide a “Confirmation Checking Service” for clients all across the World, and we charge a fixed fee for this. Contact us for more information.
In the meantime, we have outlined below some of the most common mistakes we have noticed individuals make when completing Form C1, and how to avoid them.
1. Inaccurate Details of the Deceased
Errors such as incorrect names, dates of death or marital status are common. The details input into the Form C1 must match those recorded on the death certificate and the Will (if the deceased, in fact, left a valid Will). Failure to do so can result in delays or rejection of the application.
2. Inaccurate Details of the Executor(s)
If the deceased left a valid Will, the names and addresses of the Executors may have changed since that Will was signed. The Scottish Courts will expect you to explain why the current names and addresses differ from those stated in the Will. So, if you’ve moved house or not longer use your maiden name, you will need to make this explicitly clear on the second page of the Form C1, under the “Declaration by…” heading.
3. Misunderstanding the Executor Status
It is essential to correctly identify whether you are acting as an “Executor-nominate” (appointed by the deceased’s Will) or “Executor-dative” (appointed by way of a Petition where there is no Will). This distinction affects how the application is processed and who is entitled to apply. If you are an Executor-dative, you will likely need to obtain a Bond of Caution to accompany your application for Confirmation.
4. Omitting Supporting Documents
If there is a Will, you must provide the Sheriff Court with the original Will (not a photocopy). This must be docquetted and referred to in your Declaration (page 2 of the Form C1). Similarly, if a Deed of Variation has been created following the deceased’s passing, you will need to provide the Court with an Extract of this document too. If an Executor named in the deceased’s Will did not want to act, and actively resigned from this role, you must provide the formal, signed document (known as a “Deed of Declinature”) along with your completed Form C1 application.
5. Incorrect Asset Valuations
Assets must be valued as at the date of death and recorded to the exact penny. Make sure to include any interest that has accrued (i.e. to bank accounts) up to and including the date of death. If the deceased owned any assets located outside of the UK, you must list these too.
6. Insufficient Description of Estate Items
Descriptions of assets owned by the deceased should be clear and specific. For example, a bank account should be listed with the name of the institution, the branch address and the account number suffix. Shares should be described in full including quantity and company name. If the deceased owned a property (house, flat, land, etc.), it is very important to give a complete and accurate description of the property – not just “1 Smith Street, Edinburgh”. You may need to use the precise wording appearing in the title deeds to the property to ensure there are no problems with the eventual transfer of title once Confirmation has been issued by the Court.
7. Inheritance Tax Errors
Whether or not Inheritance Tax is due, an appropriate IHT form (IHT400 and its many Schedules) must be submitted. Using the incorrect form or failing to include relevant gifts or foreign assets can complicate matters and lead to delay and financial penalties.
8. Using an Outdated or Incorrect Version of the Form
Always verify you are using the latest version of the appropriate Form(s) by checking the official Scottish government or Courts website.
Get the right legal advice now
The Form C1 is an essential part of winding up a loved one’s estate in Scotland. While it is entirely possible to do it yourself, a little guidance goes a long way.
Need help with drafting or reviewing your application? Feel free to get in touch today for a free chat on 0141 628 5544, email info@weirlaw.co.uk or Make An Online Enquiry.
Our Confirmation Checking Service is available, and we aim for a rapid turn-around time so that you can get the guidance you need as soon as possible.