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Confirmation is Scotland's equivalent of probate. It is granted by the Sheriff Clerk of the local Sheriff Court. The executor-nominate (named in a will) or executor-dative (appointed by court where there is no will) applies. IHT rules are the same across the UK.
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Scotland has its own legal system, separate from England and Wales. Scots law derives from a different historical tradition (Roman-Dutch law rather than common law) and the succession rules that apply when a person dies in Scotland are fundamentally different from those in England and Wales.
This matters for anyone dealing with an estate that includes Scottish assets — even if the deceased lived in England, Scottish property is governed by Scottish law. For an overview of the probate process in England and Wales (which is the law applicable to English and Welsh estates), see our complete UK probate guide.
Confirmation is the legal document issued by the Sheriff Clerk of the local Sheriff Court that grants an executor authority to administer a deceased person's estate in Scotland. It is the Scottish equivalent of a Grant of Probate (with a will) or Letters of Administration (without a will) in England.
The key differences from English probate:
| Feature | Scotland | England and Wales |
|---|---|---|
| Document | Confirmation | Grant of Probate / Letters of Administration |
| Issued by | Sheriff Clerk (Sheriff Court) | Probate Registry (HMCTS) |
| Executor with will | Executor-nominate | Executor (named in will) |
| Executor without will | Executor-dative | Administrator (Letters of Administration) |
| Small estate shortcut | Estates under £36,000 — simplified procedure | No fixed threshold — depends on institution |
| IHT rules | Same as rest of UK | Same as rest of UK |
Scottish law distinguishes between two types of executor:
The person named as executor in the will. They apply to the Sheriff Clerk for confirmation in the same way an English executor applies to the Probate Registry for a grant. The procedure is broadly similar to the English process but handled through the local Sheriff Court. See our guide on how to apply for confirmation in Scotland.
Where the deceased died without a will (intestate) or where no executor is available from the will, the court appoints an executor-dative. Typically the closest relative applies, but a creditor may also apply if they have a financial interest. For more detail, see our guide on executor-dative in Scotland.
One of the most important ways in which Scottish succession law differs from English law is the concept of "legal rights" — automatic entitlements that certain family members have regardless of the terms of any will:
A surviving spouse or civil partner has prior rights over the deceased's estate. These take effect before any other distribution — whether under a will or intestacy rules. Prior rights cover:
After prior rights are satisfied, surviving spouses and children have legal rights — entitlements over the moveable estate that cannot be defeated by a will. Children's legal right (legitim) is one-third of the net moveable estate if there is a surviving spouse, or one-half if there is no surviving spouse. The surviving spouse's right (ius relictae/relicti) mirrors the children's share. A beneficiary must elect between their legal rights and any gift made to them by the will. For more detail, see our guide on intestacy in Scotland.
Inheritance tax is a UK-wide tax, reserved to Westminster, and applies identically in Scotland as in England, Wales, and Northern Ireland. The thresholds, rates, reliefs, and reporting requirements are the same. See our inheritance tax guide for 2026–27 and our dedicated guide on IHT in Scotland.
Not all estates require confirmation. For guidance on the threshold, see our guide on the Scottish confirmation threshold. For very small estates (under £36,000), a simplified procedure is available — see our guide on the small estate procedure in Scotland.
Farra can help you understand the estate administration process wherever you are in the UK.
The Sheriff Clerk administers confirmation — Scotland's equivalent of probate. How the Sheriff Court system works, which court to apply to, and how the Sheriff Clerk differs from England's Probate Registry.
Step-by-step guide to applying for confirmation in Scotland: the C1 inventory form, IHT reporting, Sheriff Clerk fees, and how long the process takes. Scottish estate administration 2026.
Not all Scottish estates require confirmation. Learn the threshold, which assets can be transferred without confirmation, and when the small estate procedure applies. 2026 guide.
Scottish estates under £36,000 can use a simplified confirmation procedure handled by the Sheriff Clerk directly — no solicitor needed, fee of £26. How it works and who qualifies.
England, Scotland, and Northern Ireland are separate legal jurisdictions. When you need a new grant vs resealing, how Scotland always requires its own confirmation, and cross-border estate guidance.
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