Page 2 - A Guide to the Executry Process

INHERITANCE TAX GUIDE
AFTER A DEATH

No matter how "expected" a death is - it still comes as a shock to loved ones close
to the deceased. However, once the dreaded event happens things have to be done
and done pretty quickly - usually by the closest next of kin - who in most cases will
end up as the executor to the deceased. Below is our guide as to what happens after

a death in Scotland. This is just a basic information guide to help you follow the
procedure. Most people need help through the process and we can take you through
every step – so don’t worry, you will not be left to do this on your own.

Stage 1 - Immediately After the Death.

A medical certificate showing the cause of death (form 11) must be obtained by the
next of kin. If the death is at home the local doctor should be called and he or she

will provide the certificate. The doctor should be called immediately the death
occurs, even if during the night. If the death is in hospital a hospital doctor will
provide the certificate. Normally these certificates are granted immediately. In a
small minority of cases there may be unusual circumstances, such as in sudden or
accidental deaths - and the certifying doctor may report matters to the Procurator

Fiscal, who may order a post mortem. In the case of a natural death in hospital the
authorities may request the next of kin’s consent to a post mortem examination to

assist medical knowledge.

At this point if the next of kin is aware of the deceased’s wish to donate organs or

his or her remains for medical research the doctors should be advised immediately.
If the next of kin is aware that the deceased wished to be cremated the certifying
doctor will obtain another certificate authorising this from another doctor.

Stage 2 - Very Soon After the Death.

Usually it is wise to call an undertaker – as soon as possible. Generally bereaved
families find the guidance and support of undertakers invaluable at a difficult time.

Undertakers will usually arrange to “lay out the body” and to remove it to an agreed

place, usually in an undertakers parlour. Sometimes laying out is in the home –
depending on custom.

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