Confirmation court fees in Scotland
The sheriff court charges a fee to receive and examine the inventory, and it depends on the value of the estate. The bands below apply from 1 April 2026.
| Gross estate value | Court fee for confirmation |
|---|
| Up to £50,000 | No fee |
| Over £50,000 up to £250,000 | £351 |
| Over £250,000 | £705 |
Source: Scottish Courts and Tribunals Service, sheriff court fees, fees from 1 April 2026, subject to change. A certificate of confirmation for an individual asset costs £10 when ordered with the inventory, and £23 for a first certificate ordered later. Note that the £50,000 fee-free level for the court fee is separate from the £36,000 threshold that decides whether the sheriff clerk can help with the paperwork.
For comparison, in England and Wales the application fee for a grant of probate is £526 where the estate is over £5,000, with no fee for estates of £5,000 or less, and extra copies at £2 each when ordered with the application (gov.uk, applying for probate fees, as at August 2026, subject to change). This is general information about a different jurisdiction, not a comparison of one service against another.
How to apply for confirmation
The broad steps are similar to obtaining a grant of probate in England and Wales, though the forms and the court differ. In outline:
- Establish who the executor is, from the will or, where there is none, by asking the court to appoint an executor-dative.
- Identify and value every asset and debt at the date of death, including any Scottish property.
- Deal with inheritance tax with HMRC where the estate is taxable, so the tax position is settled.
- Complete form C1 and lodge it with the sheriff court, together with the original will and the court fee.
- Once confirmation is granted, use it to collect in the assets and distribute the estate in line with the will or the Scottish rules of intestacy.
Timescales vary with the size and complexity of the estate and how quickly HMRC and asset holders respond, so a firm date is difficult to give at the outset. Because the court cannot advise on large estates, many executors of larger or cross-border estates choose to take professional help.
Cross-border estates: assets in more than one country
Many estates handled from England and Wales include something in Scotland, such as a holiday home, a plot of land or an account with a Scottish institution. Where the person who died was domiciled in England and Wales but left assets in Scotland, the usual route is to obtain the English grant of probate and then have it recognised for the Scottish assets, rather than starting a fresh Scottish application from scratch. The reverse also applies, so a Scottish confirmation can be recognised for assets in England and Wales. The right route depends on where the person was domiciled and where the assets sit, and it is a common reason to seek advice. A well-drafted will that accounts for assets in more than one jurisdiction can make the administration considerably simpler for the people left behind.
Inheritance tax applies across the whole of the UK
Succession law is devolved, but inheritance tax is not. The same thresholds and rates apply to an estate in Scotland as to one in England and Wales, so confirmation and inheritance tax are separate steps that often run alongside each other. You can read more in our guide to inheritance tax.
| Allowance or rate | Level (August 2026) |
|---|
| Nil-rate band | £325,000 |
| Residence nil-rate band | Up to £175,000 |
| Standard rate | 40% |
| Reduced rate (10%+ of net estate to charity) | 36% |
| Taper threshold for the residence band | £2,000,000 |
Source: gov.uk/inheritance-tax, as at August 2026, subject to change. The residence nil-rate band is reduced by £1 for every £2 by which the estate exceeds £2,000,000. As announced at Budget 2025, the nil-rate band, residence nil-rate band and the £2,000,000 taper threshold are frozen at these levels until 5 April 2031 (gov.uk, Budget 2025 Overview of Tax Legislation and Rates), subject to change.
Key facts (as at August 2026, subject to change).
- Scotland uses confirmation, not a grant of probate, granted by the sheriff court (mygov.scot).
- A small estate is £36,000 or less in gross value; above that it is a large estate (Scottish Courts).
- The court fee is nil up to £50,000, £351 up to £250,000, and £705 above that, from 1 April 2026 (Scottish Courts fees).
- Form C1 is the inventory used by both the court and HMRC.
- Inheritance tax rules are the same across the UK (gov.uk).
Frequently asked questions
Is confirmation the same as probate in Scotland?
Confirmation is Scotland's equivalent of a grant of probate. It is the court document that gives the executor authority to deal with the estate. The name and the process differ from England and Wales, but the purpose is the same. Figures and rules described here are current as at August 2026 and are subject to change (mygov.scot).
What is the difference between a grant of probate and confirmation?
A grant of probate is issued by HM Courts and Tribunals Service in England and Wales, while confirmation is granted by the sheriff court in Scotland under separate Scottish succession law. The main application form in Scotland is form C1, and Scotland also recognises legal rights that can give a spouse and children a fixed share of the moveable estate. This is general information, current as at August 2026 and subject to change (Scottish Courts and Tribunals Service).
Do you always need confirmation in Scotland?
Confirmation is usually needed before asset holders such as banks and share registrars will release Scottish assets, though very small holdings are sometimes released without it at the holder's discretion. Whether it is required in a particular estate depends on what assets there are and each institution's own rules. Position current as at August 2026 and subject to change (mygov.scot).
How much does confirmation cost in Scotland?
The sheriff court fee is nil for estates up to £50,000, £351 for estates over £50,000 up to £250,000, and £705 for estates over £250,000, for fees from 1 April 2026. Certificates for individual assets cost £10 each when ordered with the inventory. Any solicitor or adviser fees are separate. Figures are subject to change (Scottish Courts and Tribunals Service, sheriff court fees).
Is a grant of probate valid in Scotland?
Where the person who died was domiciled in England and Wales and left assets in Scotland, the English grant of probate can generally be recognised for those Scottish assets rather than a fresh Scottish application being needed. The correct route depends on domicile and where the assets are located, so it is often a point on which people take advice. General information only, current as at August 2026 and subject to change.
What is the C1 form?
Form C1 is the inventory of the estate lodged with the sheriff court to apply for confirmation. It lists the deceased's assets and their values at the date of death, and it also acts as the report of the estate to HM Revenue and Customs where relevant. Current as at August 2026 and subject to change (Scottish Courts and Tribunals Service).
About Fairchild Oldfield
The Fairchild Oldfield team brings together estate planning, tax and client care, working with families across England and Wales.
Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on practical experience, not legal, tax or financial advice. If your estate touches Scotland, you can get in touch or read our wider estate planning guide.
Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. It describes aspects of the law of Scotland for readers based in England and Wales, and the two jurisdictions differ in important ways. Figures and rules are current as at August 2026 and are subject to change. Before acting, many people choose to seek advice from a suitably qualified professional, such as a Scottish solicitor, a STEP practitioner or an accountant, who can consider the individual circumstances of the estate.
