An overview of the executry process
There are a number of legal stages that must be completed before an estate can be distributed. The first stage involves checking funeral arrangements and obtaining copies of the death certificate.
Confirmation must then be obtained –this is a legal document that gives the executor authority to deal with the estate and can be sent to banks, building societies and other institutions to gain access to the deceased's assets. All assets such as property, savings and other belongings must be identified, and an inventory prepared. Arrangements may then need to be made for paying any Inheritance Tax that is due on the estate.
When these steps have been completed a Certificate of Confirmation may then be sought from the Sheriff Court. When all assets have been collected and six months have passed, debts should be paid along with any income tax due on the estate. At this point, identified beneficiaries should be notified, and arrangements made to distribute their share of the estate.
