Knowledge Base Article

Scotland Confirmation (C1) Guide

A plain-English guide to preparing C1 and submitting a Scotland confirmation application through the Sheriff Court.

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What this stage is for

In Scotland, the legal authority step is a **confirmation application** rather than an England and Wales probate application.

Estate Suite supports Scotland confirmation workflows for deaths on or after **1 January 2022**.

Which forms are used

  • **C1** is the core confirmation inventory form and is still required where confirmation is needed to access assets.
  • **IHT400** is used when a full HMRC inheritance tax account is required.
  • For excepted estates, C1 is filed with the Sheriff Court process rather than sent to HMRC.

Step-by-step in Estate Suite

  1. Confirm the estate jurisdiction is Scotland and check the IHT filing basis in IHT.
  2. Open Grant Builder and complete the C1 form in the Step 8 in-browser form editor.
  3. If IHT400 is required, complete the HMRC form route first.
  4. Review names, addresses, dates, and values against source documents before submission.
  5. For excepted estates, submit C1 and supporting papers to the Sheriff Clerk or Commissary Office for the relevant court area.
  6. Record references, submission dates, and outcomes in Documents and Tasks.

Key Scotland rules to remember

  • If confirmation is required, C1 still needs to be submitted even where no IHT is payable.
  • Small estates (under £36,000) still use the Sheriff Court small-estate inventory process.
  • HMRC reporting can still be required where estate facts fall outside excepted limits.
  • Common triggers include estates over £3 million, foreign assets over £100,000, or transfer/gift conditions that break excepted status.

What to prepare before submission

  • Deceased details and date of death
  • Applying executor details
  • Will/codicil status
  • Confirmed IHT route and references
  • Required supporting documents for the Sheriff Court

Common mistakes to avoid

  • Following PA1A/PA1P probate instructions for a Scotland estate
  • Submitting C1 before confirming the IHT route
  • Not recording what was submitted, where, and when

FAQ

Is this the same as probate in England and Wales?

No. Scotland uses confirmation through the Sheriff Court. Estate Suite maps this as a dedicated Scotland route.

Do I always need IHT400?

No. IHT400 is only needed when the estate does not qualify for the excepted route. Follow the filing basis shown in the IHT step for your estate.

Where do I submit C1 for excepted estates?

Submit through the Sheriff Clerk or Commissary Office for the relevant Scottish court area, following Scotcourts guidance.