How do I apply for Confirmation with the C1 form (Scotland)?

The C1 form Scotland leaves many people who are applying for probate confused and frustrated. It can be a bit overwhelming when you first lay eyes on it.

In this article, we explain everything you need to know about the C1 form Scotland. Once you finish this article you will know:

• What is Confirmation?
• What is the C1 form Scotland?
• Where to get the C1 form
• What information do you need to complete the form C1?

What is confirmation (Scottish probate) and the C1 form?

A Grant of Confirmation is a legal document issued by a Local Sheriff Court in Scotland that states which assets make up the deceased's estate. In addition, it also establishes who is authorised to deal with them - these people are called the executor(s).

Confirmation in Scotland is the same as probate in other English-speaking countries. It is the application for a legal document known as a Grant of Confirmation, You apply for this grant with the C1 form.

This essential document not only specifies the assets that make up the deceased individual's estate but also establishes the individuals authorised to administer and manage these assets, known as the executor(s). The process of obtaining Confirmation is overseen by the Sheriff Court.

The C1 form is always needed to apply for Confirmation in Scotland. It is also sometimes referred to as the ‘Confirmation Inventory’ or ‘Confirmation Form’, so you might hear it called that as you go through the process. But it's all the same thing.

An important step in filling out the C1 form is determining the gross value of the estate. This value encompasses the total of all the assets in the deceased's estate. 

Executors who are applying for confirmation must be diligent in filling out the C1 form and provide accurate details about the assets.

Where to get the C1 form

The C1 form is available for download as a PDF from the GOV.UK website.

We recommend using the free version of Adobe Acrobat to open the form. With this software, you can type your answers directly in the form, save progress as you go, and print off a final copy when you're finished.

If you use an Apple computer or other software you may encounter difficulties using the form; in this case, you can handwrite any problematic fields after you print your form.

What’s in the C1 form?

The form is relatively short and it’s made up of:

• the personal details of the person who died
• the name and address of the appointed executor(s)
• a list (or inventory) of the deceased’s assets
• the value of any debts

These four elements are very important for the Confirmation (probate) process. Here why:

Personal details of the deceased

The form begins by capturing essential information about the person who died. This includes their personal details, which will be associated with the assets, therefore it's important to have the correct information so the assets can be dealt with. 

For example, if a name is misspelt, or does not include their middle names or titles, asset holders may reject the Grant of Confirmation. 

Name and address of the executor(s)

The designation of the appointed executor(s) is one of the main purposes of the C1 form. This section outlines the individuals who are entrusted to deal with the deceased's affairs and ensure the proper distribution of assets.

It is just as important to have the executor's details correct as it is to have the deceased’s to ensure the assets can be dealt with. 

List (or inventory) of the deceased’s assets

One of the central parts of the form is the comprehensive inventory of the person's assets. This includes tangible and intangible holdings such as the deceased’s:

• Home or other property
• Personal possessions, including vehicles
• Investments
• Money

Whether the deceased had a small estate or large estate may impact how long it takes you to find and list all the assets. 

If you don’t want to contact asset holders yourself, we recommend Settld, who’ll contact all the financial organisations for you to get all the information you need, free of charge. 

Value of any debts

For the Confirmation process, you also have to think about the deceased’s debts. The C1 form requires you to disclose any outstanding debts owed by the estate. This can include large debts such as a mortgage but also any outstanding household or care home bills. 

Disclosing the debts ensures that all the financial obligations are considered in the overall assessment of the estate's value and can impact things such as how much inheritance tax you need to pay or the value of any legal rights claims.

How long does it take to fill out the C1 form?

While the form itself is relatively short, it may pose challenges, especially concerning the list of assets. To address potential limitations, a 'C2 continuation form' is available for those requiring additional space. You may need this if there are a lot of accounts and/or shareholdings belonging to the deceased. 

However, a recommended alternative is to compile the entire inventory in a separate Word or Excel document. This makes it easier to adjust the inventory if you need to make changes.

The Sheriff Court acknowledges and accepts extended inventories submitted in other formats, eliminating the need to use the C2 form. This flexibility makes a smoother Confirmation process.

We can further assist by providing a template inventory along with guidance on the accurate and efficient completion of the C1 form.

What information do you need to complete the C1 form?

In order to complete the C1 form, you’ll need to gather the following information:

• Value of any assets on the date of death (including joint assets)
• Total funeral expenses
• Value of any mortgages, debts or other liabilities
• Information from the death certificate along with the deceased’s National Insurance number
• The Will (if there is one)
• Information from property title deeds (if applicable)

How to work out the tax status of the estate

As you get to the final part of the C1 form, you have to determine the tax status of the estate.

This involves an examination of the estate's total value and its implications on potential tax obligations.

Here's an in-depth exploration to help you understand the process:

Excepted estate and the inheritance tax threshold

Excepted estate criteria

If the total value of the assets falls below £325,000, the estate doesn't owe any inheritance tax and is considered to be an 'excepted estate.' Moreover, this threshold can be extended to £650,000 if the deceased, before their passing, inherited their spouse's entire estate. This is known as a 'transfer of unused nil rate band.'

When a spouse or civil partner inherits the estate

If the estate exceeds the amounts above but passes to a spouse, civil partner, or charity, then the estate is considered to be ‘exempt and excepted’ - for deaths on or after the 1st of January 2022, you just have to tick the box that says it’s an excepted estate.

‘Exempt and excepted’ also means you do not have to pay tax.

IHT400 Form and a potential inheritance tax

Need for IHT400 form

In scenarios where the estate surpasses the thresholds given above and does not fall into the exempt or excepted categories, you will need the IHT400 form.

This form, used in conjunction with the C1 form, provides a detailed account of the estate's value and serves as the foundation for assessing potential inheritance tax liabilities.

Tax expert and HMRC involvement

Given the complexity of inheritance tax matters, seeking advice from a tax expert can be advisable with larger and more complex estates. We can recommend one so please get in touch if you think the estate falls into this category.

Additionally, it's important to note that it's the executor's responsibility to pay the inheritance tax from the estate to HMRC – not the beneficiary (the person who receives the assets). This will need to be done before you can apply for Confirmation/Probate.

For deaths before the 1st of January 2022

If the estate is ‘excepted’ or ‘exempt and excepted’, you’ll need to fill in a C5 form alongside your C1 form. This is a much-abbreviated version of the IHT400. To use the tax allowance of a deceased spouse, you would also need to use an IHT217 form.

The C5 and IHT217 forms are no longer in use for deaths on or after the 1st of January 2022. 

How we can help

The confirmation process in Scotland is very poorly designed. The official guidance is confusing and missing key components. This means that, although you may feel like you have followed all the instructions, it is almost certain you will be rejected with no explanation of why. 

Furthermore, different Sheriff Courts have different standards, resulting in rejection rates over 95% for personal applications in some places.

This is why we created our Probate Support Service. It has everything you need to prepare and successfully apply for confirmation/probate. Our service provides you with clear, step-by-step instructions written in plain English. We also check your forms for errors before you submit them.

We have helped hundreds of executors to get their applications through every Sheriff Court in Scotland. We have a 100% success rate for all our checked forms and 100% 5-star reviews on Trustpilot.