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Scotland

Key information for personal executors

Here is some guidance for the requirements for executors administering an estate to us.

Find a solicitor

While we can offer guidance on administering an estate, we cannot offer legal advice. We recommend that you seek independent legal support during this process.

You can find a solicitor in Scotland in the Law Society of Scotland’s database

You can also search the Society of Trust and Estate Practitioner (STEP) directory to find a specialist who can help administer estates.

Inheritance tax

As a registered charity, any gift left to us is normally exempt from inheritance tax. If an estate leaves more than 10% to charity, it qualifies for a 36% reduced inheritance tax rate.

Read the UK government guidance to find out more about inheritance tax and how it might apply.

If Inheritance Tax does apply, you need to report the estate's value to HM Revenue and Customs (HMRC) by completing an IHT400 form. This form should be submitted within 12 months following the individual’s death.

When filling out the form, inform HMRC that you are making a gift to Shelter Scotland, which is exempt from Inheritance Tax.

Capital gains tax

Capital gains tax might apply to estate assets that have increased in value since the deceased's date of death. This could exceed the allowance you receive as the executor.

To reduce any potential capital gains tax liability above this allowance, you can transfer the asset title to charity beneficiaries before selling it by ‘appropriating’ it to them. This involves making a formal declaration stating that you have transferred the legal title of the asset to the beneficiary and that you are authorised to sell it on their behalf.

As charities are exempt from capital gains tax, there would be no tax liability on their share. A solicitor can assist you with this process.

Dealing with property

When deciding what to do with property, you should consider:

  • is the property insured?

  • have the executors taken out an insurance policy in their names or transferred the existing policy?

  • what are the terms of the insurance policy? (Companies often require you to visit the property at least once a week)

  • who has a spare key? Do you need to change the locks?

  • does someone need to disconnect the utilities? For example, pipes may freeze in winter if you do not turn off the water

Personal belongings

We have charity shops across Scotland and an online shop.

You can find a list of items we accept at our charity shops in Scotland.

We can also negotiate reduced commission rates with some of the large auction houses as the items are going to a charity. If you have questions, please get in touch.

Shares

Shelter Scotland does not normally accept shareholdings, so we would be grateful if you would arrange to sell any shareholdings during the estate administration.

Our contact details

Please get in touch with Tom Newton, Senior Legacy Administration Manager if you have any questions.

Email address: legacyadmin@shelter.org.uk

Telephone: 0344 515 1322

Postal address: Legacy Team, Shelter Scotland, Scotiabank House, 6 South Charlotte Street, Edinburgh, EH2 4AW