# Scotland confirmation and estate route

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    ---
    type: "Public Service Route"
    title: "Scotland confirmation and estate route"
    description: "Official Scottish court guidance for confirmation and executor authority with separate HMRC valuation and tax dependencies."
    status: "observed"
    assertion_status: "official"
    service_family: "administer-an-estate"
    jurisdiction: "scotland"
    providers: ["scottish-courts-and-tribunals-service", "hm-revenue-and-customs"]
    observed_at: "2026-08-07"
    sources:
      - id: "scotcourts-confirmation"
        title: "Guide to dealing with a deceased's estate in Scotland"
        resource: "https://www.scotcourts.gov.uk/taking-action/dealing-with-a-deceaseds-estate-in-scotland/guide-to-dealing-with-a-deceaseds-estate-in-scotland"
        author: "organisation:scottish-courts-and-tribunals-service"
        observed_at: "2026-08-07"
      - id: "govscot-after-a-death"
        title: "What to do after a death in Scotland"
        resource: "https://www.gov.scot/collections/what-to-do-after-a-death-in-scotland/"
        author: "organisation:scottish-government"
        observed_at: "2026-08-07"
      - id: "govuk-value-estate"
        title: "How to value an estate for Inheritance Tax and report its value"
        resource: "https://www.gov.uk/valuing-estate-of-someone-who-died"
        author: "organisation:hm-revenue-and-customs"
        observed_at: "2026-08-07"
      - id: "govuk-inheritance-tax"
        title: "Inheritance Tax"
        resource: "https://www.gov.uk/inheritance-tax"
        author: "organisation:hm-revenue-and-customs"
        observed_at: "2026-08-07"
    ---

    # Scotland confirmation and estate route

    Scottish Courts describes confirmation as the court document that gives an
    executor authority to uplift, administer and distribute estate property. Its
    inventory, small or large estate, will and no-will branches remain Scottish
    and are not renamed probate by this bundle.

    [Scottish Courts](../organisations/scottish-courts-and-tribunals-service.md)
    and [HMRC](../organisations/hm-revenue-and-customs.md) retain separate court
    and tax roles. Intestate, disputed, large or cross-border estates may require
    an [estate practitioner](../organisations/estate-practitioner.md).