Scots law: I’ve been named executor of an estate. What are the costs and timings?

Gibson Kerr Solicitors unravel the complexities of being named an executor of a will, and the duties, costs and timelines that an executor has to be aware of.

When someone passes away in Scotland, the process of administering their estate is known as an "executry." It involves ingathering the deceased’s assets, settling debts, paying any inheritance tax due, and distributing what remains to beneficiaries.

This can be a complex and emotional time for families and friends, and professional legal support can make the process smoother and more efficient. At Gibson Kerr Solicitors, we’re often asked about the typical costs and timeframes associated with executry work. Here, we break down what to expect.

What does the executry process involve?

An executor is the legal administrator of a deceased person's estate. If there is a will, it names one or more executors to carry out the wishes of the deceased. If there is no will, the estate is classed as intestate, and an executor will need to be appointed by the court.

The main steps of the executry process include:

● Identifying and valuing the deceased’s assets and debts.

● Applying to the Sheriff Court for Confirmation (the Scottish equivalent of probate) to obtain authority to manage the estate. Confirmation is not always required but is normally obtained where the estate contains a house or any assets of significant value.

● Gathering the assets of the estate.

● Paying off any debts

● Paying inheritance tax and any other tax due.

● Distributing the estate according to the will or laws of intestacy.

Each estate is different, so the process can vary in complexity and length.

How long does the executry process take?

An executor should not distribute a deceased person’s estate until at least six months have passed since the date of death in order to allow creditors an opportunity to come forward.

In general, a straightforward estate in Scotland may take between 6 to 12 months to administer. However, several factors can influence this. A simple estate with a few assets, no debts and no inheritance tax to pay may be completed shortly after six months. Larger or more complex estates can take longer. In addition, if there’s no will, applying to the court for the appointment of an executor can add time.

Once all the relevant information is obtained, an application is made to the Sheriff Court for Confirmation. The court will take some time to process the application, depending on which court is involved and their workload at the time. In Edinburgh Sheriff court, typical processing times vary from around 4 to 12 weeks.

If any inheritance tax is due, Confirmation won’t be granted until at least part of the tax is paid, which can delay the process.

In some cases, there can be complexities, disputes among beneficiaries, tax issues or legal challenges, so the process may take significantly longer.

What are the typical costs?

Fees for executry services in Scotland vary depending on the size and complexity of the estate and the level of work required. There are generally three types of costs to consider:

Legal fees: These cover the solicitor’s time and expertise in administering the estate.

At Gibson Kerr, we carry out estate administration work on the basis of our terms of engagement. These are issued at the outset of the executry and contain detailed provisions regarding the costs involved in order to offer transparent pricing. We provide details of the hourly rates of our solicitors and also provide regular, monthly updates on the costs incurred as the estate progresses.

Court fees: As of 2025, the fee for lodging a Confirmation application with the Sheriff Court is £341 for estates worth between £50,000 and £250,000. The court fee is £684 where the value of the estate exceeds £250,000. There may also be an additional fee for each individual certificate of Confirmation needed which is £9 per certificate.

Third-party costs: Including valuation fees for property or shares, inheritance tax, and other professional fees (e.g., for accountants or property agents). If there is no will, an insurance bond will be required for which there will be a premium to pay.

Why use a solicitor?

While it is legally possible for an executor to administer an estate themselves, the legal and tax complexities involved mean that many people choose to work with an experienced solicitor. At Gibson Kerr, our specialist team provides guidance through every step of the process, helping to avoid delays, ensure legal compliance, and minimise stress for the executor and family.

Get in touch

If you’ve been appointed as an executor or need help administering a loved one’s estate, our friendly and experienced personal law team is here to support you. Call us on 0131 202 7516 or email [email protected] for a no-obligation chat. Find out more at www.gibsonkerr.com