Important: For general educational information only. This is not legal, tax or financial advice, and reading it does not create a professional-client relationship. Laws and procedures vary by jurisdiction and can change. Consult a qualified professional in each place relevant to you and your assets before making decisions.
The Scottish Courts guide names the inventory as a starting record
The Scottish Courts and Tribunals Service explains that, when applying for confirmation, an executor must provide a list of the deceased person's property at the time of death. It calls this list an inventory and gives money, houses, land and shares as examples. A neutral inventory helps a family describe what is known without deciding ownership or entitlement.
The guide says confirmation is possible only if the inventory includes at least one item of money or other property in Scotland. If the family is unsure about an asset's location, form of ownership or value, mark that uncertainty and ask the sheriff clerk or a qualified Scottish practitioner how it should be addressed.
Questions to bring to an adviser
- What money, property, land or shares were held at the date of death?
- Which records support each item and its location?
- Is there at least one known asset in Scotland, or does that need checking?
Use the official estate-size distinction only as a route to current forms
The Court Service page describes separate small-estate and large-estate procedures, with different procedures, forms and fees. It says the sheriff clerk can help prepare the inventory for a small estate, while forms and guidance for the different procedures are linked from the Court Service site.
Because thresholds, forms and fees can change, check the live Court Service pages rather than relying on an old form or an amount copied elsewhere. This short guide intentionally does not reproduce a threshold or tell a reader which procedure applies.
Questions to bring to an adviser
- Which current official procedure and forms apply to this estate?
- Could the sheriff clerk clarify how to prepare the inventory?
- Has the family checked the current forms and fees directly with the Court Service?
Keep testate, intestate and cross-border questions visible
The Court Service guide distinguishes estates where the deceased left a will from those where there was no will, and advises seeking legal advice about the additional steps it describes for a large estate without a will. Do not infer from a family copy of a document that it meets legal requirements or establishes who is authorised to act.
For a first professional conversation, list known assets, their locations, any will or related writing, court correspondence, and uncertain family or ownership facts. If property or documents connect to another country or another part of the UK, identify that separately for advice rather than assuming Scottish confirmation settles every issue.
Questions to bring to an adviser
- Has a will or testamentary writing been found, and where is the original?
- Are any assets outside Scotland or subject to another person's interest?
- Which parts of the matter need advice beyond the Court Service inventory guidance?
Scope and review status
This is a narrow guide to the Scottish Courts and Tribunals Service's information about an inventory and confirmation. It does not determine entitlement, will validity, tax, the value of an estate, or the correct application for an individual case.
This article has not been reviewed by a lawyer or human editor. It is not legal, tax, financial or court-filing advice. Check current requirements with the Scottish Courts and Tribunals Service and consult qualified local counsel in Scotland before acting, including where the estate involves another jurisdiction.
Official starting points
Check these sources for updates; their guidance may have changed since our last source check.
This guide cannot determine which rules apply to you. Speak with a qualified professional in each jurisdiction relevant to your family and assets.