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Official guidance
Trusts, Settlements and Estates Manual

TSEM6520 · Legal background to trusts and estates: Scottish trusts and estates - table of contents

  • TSEM6521 · Legal background to trusts and estates: setting up a Scottish trust
  • TSEM6522 · Legal background to trusts and estates: executors of Scottish estates
  • TSEM6523 · Legal background to trusts and estates: Scottish law: confirmation
  • TSEM6524 · Legal background to trusts and estates: Scottish law: deceased does not leave a will
  • TSEM6531 · Legal background to trusts and estates: Scottish law: legal rights of surviving spouse
  • TSEM6532 · Legal background to trusts and estates: Scottish law: legal rights of surviving children or remoter issue
  • TSEM6533 · Legal background to trusts and estates: Scottish law: examples of legal rights
  • TSEM6535 · Legal background to trusts and estates: Scottish law: conditions attached to a legacy
  • TSEM6540 · Legal background to trusts and estates: Scottish law: rules against perpetuities
  • TSEM6541 · Legal background to trusts and estates: Scottish law: restriction on liferent
  • TSEM6542 · Legal background to trusts and estates: Scottish law: further reading
  1. Legal background to trusts and estates: Scottish trusts and estates - table of contents
  2. Legal background to trusts and estates: executors of Scottish estates

TSEM6522 | Legal background to trusts and estates: executors of Scottish estates

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

In Scotland, when a person dies, an executor administers his property. The property is known as an estate.

There are two types of executor. There is an executor nominate, and an executor dative.

Executor nominate

An executor nominate administers the estate of a deceased who left a valid will.

Executor dative

An executive dative administers the estate of a deceased who did not leave a valid will. The deceased is said to have died intestate.

In practice both types are called executor or executors.

The estate that an executor administers, is an executry.

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