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Grant of Probate in Scotland: What Confirmation Means for You

Scotland has no grant of probate. The equivalent is a grant of confirmation from the sheriff court. Where the deceased died domiciled in England or Wales, one England and Wales grant usually covers their Scottish assets, with no separate confirmation.

6 min read · Written by the Fairchild Oldfield team · Last reviewed: August 2026

Domicile
Where the person legally lived, not where the assets sit, decides whether you need Scottish confirmation or an England and Wales grant of probate.
Based on the Administration of Estates Act 1971, as at August 2026, subject to change.

There is no grant of probate in Scotland: the equivalent is a grant of confirmation, issued by the sheriff court, which gives executors authority to gather in and distribute the estate. Confirmation applies where the deceased died domiciled in Scotland. If they died domiciled in England or Wales, you apply for probate there, and that grant is usually recognised across the UK. Figures below are current as at August 2026 and subject to change.

What is the Scottish equivalent of a grant of probate?

Confirmation is Scotland's version of a grant of probate. The commissary department of the sheriff court issues it, giving executors authority over the estate. The same process applies whether or not there is a will, so there is no separate grant of letters of administration, and every asset is itemised on inventory form C1 rather than covered by one open grant. An executor can be nominate (named in the will) or dative (appointed by the court). Our guide to what probate is covers the England and Wales grant for comparison.

Based on Scottish Courts and Tribunals Service and gov.uk, applying for probate, as at August 2026, subject to change.

Do you need Scottish confirmation if the person lived in England or Wales?

Usually no. Under the Administration of Estates Act 1971, a grant of probate issued in England and Wales that notes the deceased's domicile there is recognised in Scotland without resealing. You apply for confirmation only where the person died domiciled in Scotland: domicile, not asset location, decides which document you need. So a family whose late relative held a Scottish cottage or bank account usually faces no second Scottish process, because the one English grant travels north.

Where they were domiciledWhere the assets areWhat you need
England or WalesAll in England or WalesGrant of probate in England and Wales
England or WalesSome in ScotlandOne England and Wales grant, recognised in Scotland, no separate confirmation
ScotlandIn ScotlandGrant of confirmation from the sheriff court
ScotlandSome in England or WalesOne Scottish confirmation, recognised in England and Wales

Reciprocal recognition applies across the UK where the grant notes domicile. Based on the Administration of Estates Act 1971, as at August 2026, subject to change. Estates with domicile outside the UK can differ.

Do not confuse this with resealing. Resealing applies to certain overseas grants, not to movement between the UK nations, so a UK grant that notes domicile may not need it.

How do you apply for confirmation in Scotland?

You apply for confirmation where the deceased died domiciled in Scotland. Inventory form C1 lists every asset and its value and is lodged with the sheriff court where the person last lived. Inheritance tax is handled alongside and is UK-wide.

  1. Value the whole estate. List every asset and debt at the date of death, in Scotland and elsewhere. This total decides whether the estate counts as "small" or "large".
  2. Deal with inheritance tax. Where tax is due, or the estate is not an excepted estate, complete form IHT400 for HMRC before you can obtain confirmation (gov.uk, Inheritance Tax).
  3. Complete inventory form C1. List each asset with its value. For deaths on or after 1 January 2022 the old form C5 is no longer required, and executors must be at least 16.
  4. Arrange a bond of caution if needed. Where there is no will, an executor dative usually needs a bond of caution, a form of insurance, before confirmation is granted. Most estates with a valid will avoid this.
  5. Lodge with the sheriff court. Submit the C1 and supporting papers to the commissary department. Once confirmation is issued, use it to collect and distribute the assets, as our guide to the probate process describes.
Small estates get help. Where the gross estate is £36,000 or less, the sheriff clerk can prepare the inventory, no bond of caution is required, and there is no court fee. Above £36,000 the estate is "large" and the court cannot assist, so many executors take advice. (Scottish Courts and Tribunals Service, small estates, as at August 2026, subject to change.)

How long does confirmation take, and what does it cost?

Once a complete application reaches the sheriff court, confirmation is often issued within about four to eight weeks, though busy courts take longer. Winding up the whole estate commonly takes six to nine months. Court fees are banded by estate value.

Gross estateSheriff court confirmation fee
Up to £50,000No fee
Over £50,000 up to £250,000£351
Over £250,000£705

Fees under the Sheriff Court Fees Order; extra charges apply for certificates and copies. See Scottish Courts and Tribunals Service, court fees, as at August 2026, subject to change.

Frequently asked questions

Confirmation is Scotland's grant of probate, issued by the sheriff court. An England or Wales grant that notes domicile there is recognised in Scotland without resealing, so a cross-border estate usually needs only one grant. Answers below reflect the position as at August 2026 and are subject to change.

Is confirmation the same as probate?

Confirmation is the Scottish equivalent of a grant of probate. It gives executors authority over the estate but uses different forms and law, applies whether or not there is a will, and is issued by the sheriff court rather than a probate registry.

Can you use an English grant of probate in Scotland?

Usually yes. Under the Administration of Estates Act 1971, a grant that notes the deceased's domicile in England or Wales is recognised in Scotland without resealing, so an estate with Scottish assets normally needs no separate confirmation.

Is there inheritance tax in Scotland?

Yes. Inheritance tax is UK-wide, so the rules match England and Wales: a nil-rate band of £325,000 and a residence nil-rate band of up to £175,000 where a home passes to direct descendants, both frozen until 5 April 2031 (gov.uk, as at August 2026, subject to change). Our inheritance tax guide explains the bands.

About Fairchild Oldfield

The Fairchild Oldfield team brings together estate planning, tax and client care for families across England and Wales. We are estate planning specialists and will writers, not a firm of solicitors, and this article is general information based on practical experience, not legal, tax or financial advice.

Important: This article is general information only, not legal, tax or financial advice, and reading it does not create a professional relationship. It is written from an England and Wales perspective; Scottish succession law differs and specialist Scottish advice may be needed. Figures are current as at August 2026 and subject to change. Before acting, many people seek advice from a suitably qualified professional, such as a solicitor, STEP practitioner or accountant, who can consider their circumstances. Our pricing page and contact page explain how to reach us.

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