IHTM05094 | Amendments and changes in circumstances following confirmation (Scotland): death of executors

In Scotland the office of executor (IHTM05012) is not passed down to a person’s heirs. Where there is only one executor, the office dies with them; if there are two or more, it passes to the survivor. The Executors (Scotland) Act 1900, contains provisions for cases where:

• any sole or last surviving trustee or executor-nominate has died with any funds in Scotland standing or invested in their name as trustee or executor, or

• a confirmation (IHTM05104) has become inoperative by the death or incapacity of all executors in whose capacity it has been granted

In the first case the executor-nominate of the sole or last surviving trustee or executor-nominate may obtain confirmation so they can recover and transfer the funds.

In the second case no title to deal with the estate passes to the representatives of the executors. Instead they can apply for:

• confirmation ad non executa (IHTM05105) - for those parts of the estate not administered, or where the duties of the executor have not been fully performed), or

• confirmation ad omissa (IHTM05105) - where things have been omitted, or

• a combination of the two

This will give them sufficient title to continue and complete administration of the estate.