If you're using our support service, we’ll help you manage all your probate time limits and paperwork step by step.
Helpful articles before you begin
Overview of key deadlines
Task | Relevance | Deadline |
All estates | Within 8 days | |
Estates with no Will | No formal limit | |
All estates | No formal limit | |
All estates | No formal limit | |
Around 10% of estates | 1 year | |
If you want to claim a tax allowance from a predeceased spouse | 2 years | |
If you need to pay Inheritance Tax | 6 months | |
If unknown creditors are likely to appear | 6 months | |
If a cohabiting partner or dependant wants to claim on the estate | 1 year |
Registering the death
Deadline
Within 8 days of the date of death, unless there is an investigation into a person’s death. In this case, speak to the Procurator Fiscal.
Requirement
This is a legal requirement under the Registration of Births, Deaths and Marriages (Scotland) Act 1965.
Risks of delay
You cannot legally arrange the funeral or begin the Confirmation process until the death has been registered.
It is technically a criminal offence not to register the death within this timeframe without good reason.
Download our First Week Checklist for more details on this step
Applying to be Executor (no Will estates)
Deadline
No fixed deadline.
Requirement
There is no formal limitation in Scotland for applying to be Executor dative, but you must be appointed before you can apply for Confirmation.
Risks of delay
You need to be appointed as the Executor before you can submit the C1 form, arrange the Bond of Caution, or deal effectively with banks and asset holders.
If more than one person is entitled to apply, they might apply to be appointed before you. The Court will appoint the first eligible person who applies.
Notifying asset holders
Deadline
None
Requirement
There is no legal deadline for notifying banks, insurers or other organisations, but most won’t provide valuations or close accounts until they’ve seen the death certificate.
Risks of delay
Delays can lead to accidental overpayments being received (like pensions), or paid out (like direct debits and standing orders).
Submitting the C1 form
Deadline
None
Requirement
There is no official Confirmation filing deadline in Scotland. The form should be submitted once the estate information is complete and any inheritance tax paperwork has been dealt with, if required.
Risks of delay
Until Confirmation is granted, you won’t be able to access estate funds or distribute assets that are relying on having Confirmation.
If there’s a property, you will need to start paying council tax after 6 months.
Money might be held in accounts with very low (or non-existent) interest rates.
Submitting the IHT400 (if required)
Deadline
Within 12 months of the date of death, if needed. Only around 10% of estates need to use this form.
Requirement
This is a legal requirement under the Inheritance Tax Act 1984.
Risks of delay
HMRC may apply penalties for late submission.
You cannot apply for Confirmation until HMRC issues an authorisation letter confirming that the IHT400 has been accepted.
Claiming the transferable nil-rate band (TNRB)
Deadline
Within 24 months after the end of month in which second spouse died.
Requirement
The transfer must be claimed within this period to benefit from the unused allowance of a spouse who died first (usually raising the tax-free amount from £325,000 to £650,000 if the first spouse didn’t use their allowance).
Risks of delay
Missing the deadline means the estate may lose the unused allowance, so pay significantly more Inheritance Tax.
Paying Inheritance Tax (if due)
Deadline
By the end of the sixth month after the date of death. This period starts on the first day of the next month. For example, if someone died any time in January, the deadline is the end of July.
Requirement
This is a legal requirement under the Inheritance Tax Act 1984.
Risks of delay
Interest will be charged automatically from the day after the deadline, even if the final tax bill hasn’t been confirmed.
In some cases, HMRC may also apply extra penalties if they believe there has been an avoidable delay.
This is one of the most important probate tax deadlines in Scotland. Even if you’re not sure of the final amount due, you can make pre-payments to HMRC (called ‘payments on account’).
Waiting before distributing to protect against creditors
Creditor claim period
Recommended 6 month wait
Requirement
This is not a legal requirement, but is best practice if there might be unknown creditors.
Risks of not waiting
If a valid creditor appears after distribution, the Executor might be personally responsible for repaying the debt if they have not waited 6 months. After 6 months, creditors must pursue the beneficiaries directly, rather than the Executor.
Section 29 claims (cohabiting partner or dependant)
Deadline
Within 12 months of the date of death.
Requirement
Anyone who wants to make a Section 29 claim must do so within one year. Executors have no legal obligation around this unless a claim is successful and the court issues an order.
Risks of delay
Claims submitted after the 12 month limit may be rejected. The court has only limited discretion to allow late claims.
Other tax deadlines
There are other deadlines if any of the following are true:
You receive more than £500 in income during the administration period (and therefore need to pay Income Tax).
Capital Gains Tax is due on the sale of estate assets.
Assets worth over £500,000 are sold in a single tax year.
The gross estate is worth more than £2.5 million.
Get help with estate administration
To avoid missed deadlines, interest charges, and court delays, it’s best to start dealing with the estate as early as possible. Our confirmation specialists can help for a flat fee.