Page 3 - A Guide to the Executry Process
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INHERITANCE TAX GUIDE
                AFTER A DEATH




               Stage 3 - Is There a Will?


               At this point the next of kin should try to establish if there is a will because the will
               appoints someone (the executor) to deal with matters from now on. Frequently the

               next  of  kin  knows  of  the  will  and  is  the  same  person  appointed  to  make  the
               arrangements. If there is no will then various relatives could take the role of executor.
               The law sets out a strict order of preference although the executor will have to be a
               beneficiary of the estate. However no one can be compelled to take on the role of

               executor and an unwilling relative may decline to take the post even if he or she is
               first in the legal order of preference. Almost always someone on the preferred list
               is prepared to take on the role. If you are in doubt as to the legal position on taking
               things further at this stage – phone our consultants on 0800 152 2037 for advice.


               Stage 4 - Registering the Death.


               Any death occurring in Scotland must be registered with the Register of Births
               Marriages and Deaths within 8 days of the death. There is a wide range of people
               who may register the death but again it is usually done by close next of kin. The
               death can be registered at any registrar’s office in Scotland. It does not have to be
               in the registry area where a death occurred or where the deceased lived.
               If calling to register a death next of kin should take with them the medical certificate
               of death (form 11), the deceased’s marriage and birth certificates, their NHS medical

               certificate, and any documents showing state pensions or benefits payable to the
               deceased.


               The next of kin will be expected to give the registrar full details of the deceased’s
               spouse or civil partner.



               Once the death is registered the person registering it will receive a certificate (Form
               14) which will be needed for the funeral to proceed. For a further fee additional
               “extracts” (copies really) of the extract of death certificate, which will help in dealing

               with the property of the deceased, can be purchased.

               Stage 5 - Arranging the Funeral.



               This can be a bit daunting and most people rely heavily on the help and guidance of
               funeral directors at this point. Here are just a few things which need to be decided:-


             Is there to be a ceremony of some type?

             Is there to be cremation or burial?

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