What Is an Executry and How Does the Process Work?

05 Oct 2026

By Claire McNaught, Legal Director, Private Client and Ciara Muir, Trainee Solicitor, Private Client, Gilson Gray

Understanding the Process of Administering an Estate in Scotland

Losing a loved one is a difficult process, and the idea of dealing with their financial and legal affairs on top of this can feel overwhelming. In Scotland, the process of winding up a person’s estate after death is known as Estate Administration and is carried out by an Executor. Estate Administration is a structured legal and financial process used to manage and distribute a deceased person’s property, money, and possessions. A Solicitor can help guide the Executor through the process to make it easier for all involved.

The key stages are outlined below:

Registering the Death and Arranging the Funeral

The death must first be formally registered. After this, the funeral can be arranged, usually by family members, in line with the deceased’s wishes. Key documents including the death certificate and financial records, should also be gathered at this stage.

Establishing Whether There is a Will

It must be established whether the deceased left a valid Will. A Will identifies who will inherit from the estate and names one or more Executors who are responsible for administering the estate and carrying out its terms. Executors can often be family members, friends, solicitors or law firms.

If there is no Will, the estate is distributed under the rules of intestate succession, and an Executor will need to be appointed by the Sheriff Court before matters can be progressed.

Identifying and Valuing the Estate

The Executor must identify everything the deceased owned and owed at death. Banks, pension providers and other organisations may need to be contacted to ascertain date of death balances. Assets can include bank accounts, property, shares and valuable possessions. Liabilities can include mortgages, loans, bills and care fees. These figures are then used to value the estate.

Inheritance Tax and Confirmation

Depending on the estate’s value, Inheritance Tax may need to be considered, and an IHT400 application submitted to HMRC. The Executor will then apply to the Sheriff Court for Confirmation, which gives them the authority to collect and distribute the deceased’s assets.

Ingathering the Estate

Once Confirmation is granted, the Executor can ingather the estate by closing accounts, cashing investments, and selling or transferring property. The funds are held in the Solicitors’ Client Account until they can be distributed to the beneficiaries.

Paying Debts

Before beneficiaries receive their inheritance, the Executor must pay the estate’s liabilities, including Funeral expenses, Legal fees, tax, and other expenses. Distribution should not take place until all of the liabilities have been settled. Anyone who is owed funds from the deceased has 6 months from the date of death to submit a claim to the estate,

Legal Rights Claims

The Law in Scotland gives certain family members the right to claim money from an estate regardless of the terms of the Will. A surviving spouse, civil partner or children may claim for a proportion of the moveable property in the estate, this includes money and shares but not land.

• If there is a spouse and children, each group gets one-third of the net moveable estate.
• If there is only a spouse or only children, that group gets one-half of the net moveable estate.

The Executor has an obligation to advise any legal rights claimants of their entitlement, and the legal rights claimants have 20 years to make a claim. The spouse and children need to decide whether they wish to claim their legal rights or take their entitlement in terms of the will. They cannot take both.

Distributing the Estate

After debts and legal-rights claims are resolved, the Executor may distribute the estate following the terms of the Will. Specific legacies – particular items or fixed sums of money left to named people – are paid first. Next, the Executry Accounts are prepared, which record all money received and paid from the estate, and are approved by the Executor. The remaining balance (the residue) is paid to the residuary beneficiaries. Once this has all concluded and all assets have been distributed, the Estate Administration process can be brought to a close.