Probate in Scotland: How Confirmation Works

Probate in Scotland is called confirmation. It is the court document that gives an executor legal authority to gather in and distribute a deceased person's money and property. Probate rules genuinely differ north of the border, and gov.uk directs readers in Scotland to the Scottish Courts rather than the probate service used in England and Wales (gov.uk, as at July 2026, subject to change).

This guide explains what confirmation is, the split between small and large estates, how an executor applies, where inheritance tax fits in, and the main ways Scotland differs from England and Wales. It sits within our wider estate planning guide, and pairs with our note on What Is Probate? for the position elsewhere in the UK. Figures are current as at July 2026 and are subject to change.

What is confirmation in Scotland?

Confirmation is Scotland's equivalent of a grant of probate. It is issued once the sheriff court has accepted an inventory of the estate and, where there is one, the will. The document confirms the executor's authority to deal with the assets, and banks and other institutions generally release funds only once it is produced. Gov.uk notes that different rules apply in Scotland (gov.uk, as at July 2026, subject to change).

Small estates and large estates

Scotland splits estates into two categories by total value. A small estate is one where the deceased's money and property come to £36,000 or less, and a large estate is anything above that figure. The total is worked out before deducting debts such as funeral costs or the balance of a mortgage, so the gross value is what counts (Scottish Courts and Tribunals Service, as at July 2026, subject to change).

Source: Scottish Courts and Tribunals Service, small estates, as at July 2026, subject to change. Values are measured before deducting debts.

Inheritance tax and confirmation

Inheritance tax is a UK-wide tax, so the same bands apply in Scotland as elsewhere: a nil-rate band of £325,000 per person, an extra residence nil-rate band of up to £175,000 where a home passes to direct descendants, and a standard rate of 40% on value above the combined bands (gov.uk, as at July 2026, subject to change). Where an estate is not an excepted estate, or there is tax to pay, form IHT400 accompanies the confirmation application, and any inheritance tax generally falls due by the end of the sixth month after death to avoid interest (gov.uk, as at July 2026, subject to change).

How Scotland differs from England and Wales

The vocabulary and the underlying succession law both differ. England and Wales use a grant of probate or letters of administration; Scotland uses confirmation from the sheriff court. Scotland also has "legal rights", which can give a surviving spouse, civil partner and children a fixed share of the deceased's moveable estate that a will cannot simply override. These are structural differences, not just different words for the same thing.

General position on Scottish confirmation: Scottish Courts and Tribunals Service; probate rules differ in Scotland per gov.uk, as at July 2026, subject to change.

Estates that touch more than one UK nation

Where a Scottish estate includes assets in England and Wales, a confirmation issued by a Scottish court can generally be recognised to deal with those assets, and the reverse applies for an English grant used in Scotland. The mechanics differ from a purely domestic estate, and inheritance tax remains UK-wide throughout (gov.uk, as at July 2026, subject to change). Where an estate spans borders, it can be worth discussing the sequence with a qualified professional in each jurisdiction. Northern Ireland runs its own separate process again.

Frequently asked questions