Probate in Scotland has changed – What you need to know about managing a loved one’s estate

Known as administering the estate, this key responsibility forms part of the probate process (also known as Confirmation in Scotland) – whereby several fundamental steps must be taken.

Mike Davis, a qualified Law Accountant specialising in probate work and the founder of My Probate Partner outlines all the essential terms you need to know and the processes you need to follow if you have been named an executor.

Key terms explained

Mike Davis is the founder of My Probate Partner and is a qualified Law Accountant.

Before you begin to navigate probate, you need to understand the key terms involved.

Most people are already familiar with the Will – a legal document written by the deceased prior to their passing, which outlines how their estate – everything they owned, including property, savings, investments and personal belongings – should be distributed upon their death.

This administration of the estate – gathering any assets, settling any outstanding debts and distributing the remaining wealth according to the Will – must be carried out by the named executor(s). An executor is someone appointed within the Will to ensure that all debts are paid and all assets are allocated correctly, in accordance with the deceased’s wishes. There can usually be up to three executors.

Administering an estate

Dealing with a deceased's estate in Scotland shouldn't be complicated.

If the deceased left a Will and you have been named as executor, your responsibilities – including the need to apply for Grant of Confirmation – will be set out in that document.

To apply for Confirmation, executors must determine how much the estate is worth, compiling a detailed inventory of all assets and liabilities. This inventory is then submitted to the local Sherrif Court.

Once submitted, applications typically take up to 12 weeks to process and, when Confirmation is granted, executors will have the legal authority required to access the deceased’s accounts, sell or manage their property, and distribute the estate to any beneficiaries – those named as recipients of specific assets in the Will.

Key considerations for 2025

It’s important to note that executors who have obtained a Grant of Confirmation are also responsible for settling any outstanding debts, including mortgages, loans and taxes. Inheritance tax (IHT) must also be calculated and paid in certain cases, with the threshold currently frozen at £325,000. Any amount above this will be taxed at 40%.

Because the IHT threshold is currently frozen, but house prices nonetheless continue to rise, an increasing number of middle-income families are liable for inheritance tax. Executors must therefore assess their need for professional assistance carefully. Changes to Agricultural Property Relief and Business Property Relief could likewise impact previously exempt estates, adding further complexity. A proactive approach is advised here, with concerned parties advised to be proactive, seeking expert advice even in cases where a solicitor isn’t legally required, to ensure they fully understand their tax obligations.

Recent changes to the rules also mean that, from April 2027 onwards, pension pots will be included in taxable estates, so this is something to be aware of.

Once all debts have been settled, including taxes, the remaining estate will be distributed to the beneficiaries in accordance with the Will.

What happens if there is no named executor?

If no executor is named in the Will, or if the appointed executor is unable or unwilling to act, another person can apply to the Sherriff Court to become the executor-dative. If this application is valid – and the original executor has either confirmed they are happy to be removed or medical evidence from a general practitioner can be provided to prove their incapacity – the court will grant dative confirmation. This allows the new executor-dative to administer the estate in exactly the same way the original executor would. This process can be more complex and time-consuming, so professional guidance is recommended.

What happens if there is no Will?

In cases where the deceased has left no Will, their estate will be distributed according to Scottish intestacy laws. This means that assets will be divided on a strict legal hierarchy, which may or may not reflect the deceased’s wishes. If there is a surviving spouse or civil partner, they will inherit prior rights, which include the deceased’s house (up to £473,000 in value currently), a portion of their movable estate (property that can be moved from one place to another, such as cars, furniture and jewellery, etc., up to the value of £50,000 if there are children and £89,000 if there are none), and household contents (up to the value of £29,000). Legal rights also grant surviving children a share of the moveable estate.

If no immediate family exists, the estate will pass to more distant relatives, such as siblings or cousins – and if no relatives can be found, the estate will be transferred to the Crown.

Legal thresholds and the role of solicitors

One key thing to be aware of during probate is that Scottish law does not require a solicitor to administer an estate, unless it exceeds £325,000 in value. Estates worth more than this threshold are the only ones that legally require solicitor assistance. Even where a solicitor isn’t required, however, particularly given recent changes in inheritance tax rules, it is advisable to seek expert guidance.

Weighing up professional assistance

Many executors choose to work with a solicitor due to the complexity of probate. Yet, whilst legal professionals can ensure all the necessary paperwork is completed correctly, reducing the chances of application rejection or errors, solicitors’ fees can be significant. Because legal firms often deal with high caseloads, relying on a solicitor for probate when not strictly necessary can also introduce unnecessary delays up to a year long.

Those managing estates below the taxable threshold may therefore find handing probate independently, with the help of probate guidance services, much easier. This reduces the stress and risk involved in handling probate completely alone, presenting a more accessible, cost-effective, time-efficient form of help.

If managed correctly, probate in Scotland needn’t be a complex process. It’s simply a matter of being clear on what is required and ensuring swift compliance.