Losing someone close to you is hard enough without having to untangle a legal process at the same time. But if you’ve been named as an executor, or you’re simply trying to understand what happens to a loved one’s estate in Scotland, you’ve probably come across the word “executry” and wondered exactly what it means.
In simple terms, an executry estate is everything a person owned and owed at the date of death – their house, savings, investments, personal belongings, and any debts still outstanding. The executry process in Scotland is the legal route through which that estate is gathered in, accounted for, and eventually passed on to the people entitled to it. It’s a distinct system from the one used south of the border, and that catches a fair number of people out, particularly if they’ve dealt with a bereavement in England and Wales before and expect things to work the same way here.
This article walks through what an executry estate actually involves, who’s responsible for it, and what you can expect from the process. It’s not meant to replace proper legal advice – every estate is different – but it should give you a clearer picture of what lies ahead. At Family Lawyers Glasgow, deals with executry matters regularly, and we know how overwhelming it can feel when you’re grieving and facing paperwork at the same time. If you’d like to talk through your situation, our door is open.
So What Exactly Counts as Part of the Estate?
When someone dies, everything they owned in their own name becomes part of their estate – this includes property, bank accounts, pensions that don’t pass automatically to a named beneficiary, shares, cars, and personal possessions. It also includes debts. Any money owed on the estate, whether that’s a mortgage, credit card balance, or an unpaid bill, has to be settled before what’s left can be shared out among beneficiaries.
It’s worth saying that not everything a person had access to during their lifetime forms part of the estate in Scotland. Jointly owned property, for example, may pass automatically to the surviving spouse or civil partner outside the executry process altogether. This is one of those details that often comes as a surprise to families, and it’s exactly the kind of thing worth checking early rather than assuming.
For most people, working out what’s actually in the estate takes longer than they expect. Gathering statements, valuing the house, tracking down old policies – it’s rarely as straightforward as it sounds on paper, especially in the weeks immediately after a death.
Who Becomes the Executor, and What Do They Actually Have to Do?
If the person who died left a will, it will usually name one or more executors – often a spouse, adult child, or close relative, though sometimes a solicitor is appointed instead. Where there’s no will, the estate is said to be intestate, and the local sheriff court will appoint an executor, typically a close family member, under the rules of Scottish intestacy.
Being appointed as an executor is a genuine responsibility, not just a title. The executor is responsible for identifying everything in the estate, notifying banks and other institutions, paying off any debts, and eventually arranging the distribution of the estate to those entitled to inherit. They’re also accountable for getting the figures right – if inheritance tax is due, it falls to the executor to make sure it’s calculated and paid correctly.
In many cases, people take on this role without ever having done it before, and understandably feel out of their depth. That’s completely normal. Appointing a solicitor to help doesn’t mean you’ve failed at the task – it just means you have someone experienced checking the details and keeping things moving while you focus on your family.
Why Does Confirmation Matter So Much in Scotland?
This is where Scots law really parts ways with the system used elsewhere in the UK. In England and Wales, an executor applies for probate. In Scotland, the equivalent is confirmation – a legal document issued by the sheriff court that gives the executor authority to deal with the deceased’s assets. Without confirmation, banks and other institutions generally won’t release funds or transfer property, regardless of what the will says.
To apply for confirmation, the executor has to submit an inventory of the estate, along with supporting valuations, to the Scottish Courts and Tribunals Service. Once granted, the certificate of confirmation is what actually unlocks the ability to close accounts, sell property, and settle outstanding debt. If the executor named in the will is unable or unwilling to act, or in certain intestate situations, a bond of caution may be required – essentially a form of insurance protecting the estate before confirmation is granted.
For smaller estates, there’s a simplified route often referred to as the small estate procedure, which can make obtaining confirmation somewhat less onerous. Even so, plenty of executors find the paperwork fiddly, and it’s an area where a short conversation with executry solicitors based locally can save weeks of back-and-forth with the court.
What About Inheritance Tax and Other Money Owed?
Inheritance tax, or IHT, doesn’t apply to every estate – most fall below the threshold – but where it does apply, it needs to be dealt with before confirmation is granted in many cases, which can feel like a chicken-and-egg problem for executors trying to access funds to pay it. HMRC has its own forms and deadlines running alongside the Scottish court process, and getting the two to line up is one of the trickier parts of administering a larger or more complex estate.
Beyond IHT, the executor also has to settle ordinary debt: unpaid utility bills, credit agreements, funeral expenses, and anything else legitimately owed. These are paid from the estate before any beneficiary receives their share. Only once debts and tax are dealt with does attention turn to the residue of the estate – what’s left to distribute.
This is often the stage where families start asking practical questions: how long will it take, will there be enough left after costs, what happens if a creditor comes forward late. There’s rarely a one-size-fits-all answer, which is exactly why seeking legal advice early tends to prevent problems rather than just resolving them after the fact.
What Happens if There’s No Will?
Dying without a will doesn’t mean the state takes everything, despite what some people assume. It means the intestate estate is distributed according to a fixed legal order set out in Scottish intestacy rules, which prioritise spouses, civil partners, and children, and factor in what are known as legal rights – a Scots law concept giving certain family members an entitlement to a share of the estate regardless of what a will might otherwise have said.
This is one of the more misunderstood corners of executry law. People sometimes believe a long-term partner who wasn’t married to the deceased will automatically inherit, and are upset to learn that isn’t necessarily the case under Scots law. It’s a difficult conversation to have, but an honest one, and it’s usually far better to have it early with a solicitor than to discover it partway through winding up estates.
How Long Does the Executry Process Take, and What Does It Cost?
There’s no fixed timescale, and anyone who promises one is probably guessing. A straightforward estate with a valid will, a cooperative bank, and no inheritance tax to pay might be wound up within a few months. A larger or more complicated estate – perhaps involving property, foreign assets, or disputes among beneficiaries – can take a year or more.
Costs vary too, depending on the size and complexity of the estate and whether solicitors are handling the full administration or simply advising along the way. Fees are generally paid from the estate itself rather than out of the executor’s own pocket, which is worth knowing if you’re worried about being left out of pocket while acting in the role.
Getting Practical Advice When You Need It Most
An overview of the executry process can only take you so far – every estate has its own quirks, and bereavement rarely arrives at a convenient time to start learning a new legal system from scratch. If you’ve been appointed as an executor, or you simply want to understand where a family estate stands, it’s worth having a proper conversation rather than trying to piece things together alone.
The Complete Clarity Solicitors Family Law Team at Family Lawyers Glasgow has supported many families through this process, from small, uncomplicated estates through to larger ones involving property and inheritance tax. We try to keep things straightforward, explain what’s actually happening at each stage, and take some of the weight off your shoulders during a genuinely difficult time. If you’d like practical advice tailored to your circumstances, get in touch – we’re happy to have an initial conversation and help you work out what the next step should be.
