Wills in Scotland: How Scots Law Differs

A will made in Scotland does much the same job as one made anywhere in the UK, but it operates under Scots succession law rather than the law of England and Wales. That means different rules on who can make a will, how it is signed, and, importantly, fixed legal rights that let a spouse and children claim a share whatever the will says.

If you live in Scotland, or own property or assets there, the Scottish rules can change who inherits and how an estate is wound up. This guide explains what makes a Scottish will valid, how legal rights work, what happens without a will, and how confirmation replaces probate. Inheritance tax, by contrast, is a UK-wide tax and does not change north of the border. Figures are current as at July 2026 and are subject to change. For the wider foundations, see our estate planning guide.

How do wills differ in Scotland?

Wills in Scotland are governed by Scots law, not the law of England and Wales, so several core rules change. A person aged 12 or over can generally make a will, a will normally needs only one witness, and a spouse and children hold legal rights that a will cannot simply remove (Citizens Advice Scotland, as at July 2026, subject to change). Administration uses confirmation rather than probate.

Source: Citizens Advice Scotland, as at July 2026, subject to change. England and Wales points are general background; the two systems are separate.

What makes a will valid in Scotland?

A Scottish will generally needs to be made in writing by someone aged 12 or over who understands what they are doing, and signed by them on every page in front of a witness, with the witness signing on the last page (Citizens Advice Scotland, as at July 2026, subject to change). A person who cannot understand the nature and effect of the document generally lacks the capacity to make one.

Because a homemade will is easy to get wrong, many people in Scotland choose to have one prepared by a solicitor, who can also weigh legal rights and the tax position at the same time. The way a will is drafted, signed and stored all affect whether it holds up, so it can be worth discussing with a qualified professional before signing. Our general guide on how to write a will covers the shared groundwork, though the Scottish signing rules differ.

What happens if you die without a will in Scotland?

Dying without a will is called dying intestate, and Scotland then applies its own rules of succession to decide who inherits (Citizens Advice Scotland, as at July 2026, subject to change). These work through prior rights for a surviving spouse or civil partner, then legal rights, then the remaining estate under a fixed order. They differ from the intestacy rules in England and Wales.

One point catches many people out: an unmarried partner is not automatically provided for under these default rules, however long the relationship. That is one reason many couples in Scotland choose to make a will rather than rely on intestacy. The order in which prior rights, legal rights and the free estate apply can be intricate, so it can be worth discussing with a solicitor.

Confirmation instead of probate

Scotland uses confirmation rather than probate. Confirmation is the court document that gives an executor authority to gather in and distribute a deceased person's money and property, applied for through the sheriff court. The route depends on the size of the estate, with a simpler process for smaller estates (Scottish Courts and Tribunals Service, as at July 2026, subject to change).

1. Value the estate. List and value assets and debts, and report to HMRC for inheritance tax where the rules require it.
2. Small or large estate. A small estate is one where the total value of money and property is £36,000 or less, which follows a simpler confirmation route (Scottish Courts, as at July 2026, subject to change).
3. Apply for confirmation. The executor applies to the sheriff court for authority to act.
4. Administer and distribute. Debts, legal rights and any tax are settled, then the estate is shared out under the will or intestacy rules.

Does inheritance tax change for a Scottish will?

No. Inheritance tax is a UK-wide tax, so the £325,000 nil-rate band, the residence nil-rate band of up to £175,000 where a home passes to descendants, and the 40% standard rate apply in Scotland exactly as they do elsewhere in the UK, with these thresholds fixed until the end of the 2030-31 tax year (5 April 2031) (gov.uk/inheritance-tax, as at July 2026, subject to change). Transfers between spouses and civil partners are generally exempt, and unused bands can pass to the survivor, so a married couple or civil partners may pass on up to £1,000,000 where a home goes to children, subject to a taper above £2,000,000 (gov.uk, as at July 2026, subject to change).

What Scots law changes is who inherits, and that can affect which exemptions apply. If a share passes to a spouse under legal rights, the spouse exemption generally applies to it; if it passes to children, it may use nil-rate band instead. Because the destination of assets can shift the tax, many people align the will, legal rights and the tax position together, which can be worth discussing with a qualified professional. Our guide on inheritance tax in Scotland goes into this in more detail.

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