Dealing with the loss of a family member or friend is always difficult but this can be made more distressing if you are also faced with winding up their estate and finalising their affairs. A brief overview of the steps involved in winding up a deceased’s estate is outlined below, but you should bear in mind that some of these steps will vary depending on the particular circumstances of the deceased (i.e. whether they left a Will, the value of their estate etc). 

• Register the death: The death must be registered at a local registration office in Scotland within eight days. The Death Certificate will thereafter be issued to you and is vital for estate administration. 
• Locate the will and identify executors: If there is no will, then there will need to be a discussion as to who is going to be appointed as Executor by the Courts and there are additional steps involved.  
• Identify and value assets and debts: The executor should do their best to compile a list of assets (property, money, investments, personal belongings) and liabilities (mortgages, bills, funeral expenses) at the date of death. 
• Pay Inheritance Tax: Only if applicable to the deceased’ estate.
• Apply for Confirmation: Confirmation is the legal document issued by the Sheriff Court that grants the executor the authority to manage and distribute the estate.
• Ingather the estate: Once Confirmation is received, the executor can collect the assets, such as releasing funds from bank accounts, selling property, or transferring investments.
• Pay debts and taxes: Settle all outstanding debts, bills, and taxes using the estate’s funds. Creditors have a six-month window to make a claim and as such most estate’s should not be finalised before this date. 
• Distribute the remaining estate: Distribute the remaining assets to the beneficiaries in accordance with the will or the Scottish laws of intestacy (taking into account legal rights etc).
• Prepare final accounts: The executor requires to provide a detailed account of all monies ingathered and paid out. If you have appointed a Solicitor they will do this on your behalf.