Selling a Property in Executry in Scotland (2026 Guide)
- What does selling a property in executry mean?
- Confirmation: the Scottish equivalent of probate
- When can an executor actually sell the property?
- Testate, intestate and the Bond of Caution
- Step by step: selling an executry property
- What it costs to sell a property in executry
- How long does an executry sale take?
- Tax when selling an executry property
- Why many executors choose auction
- Who the auction route suits — and the alternatives
- Risks and mistakes to avoid
What does selling a property in executry mean?
Executry is the Scottish legal process of winding up a deceased person's estate: gathering in their assets, paying debts and any tax, and distributing what remains to the beneficiaries. When that estate includes a house or flat, selling it is one of the executor's central jobs — and it follows rules that are specific to Scots law and quite different from England and Wales.
An executor is either an executor-nominate (named in the will) or an executor-dative (appointed by the Sheriff Court where there is no will, or no willing executor). Either way, the executor holds a legal duty to act in the best interests of the estate and its beneficiaries, which includes achieving a fair, defensible price for any property.
Confirmation: the Scottish equivalent of probate
Before an executor can transfer, sell or otherwise deal with the deceased's assets, they normally need Confirmation — a court document issued by the local Sheriff Court (the Commissary) that confirms the executor's authority. Confirmation is Scotland's counterpart to the English grant of probate. Without it, banks will not release funds and a buyer's solicitor will not settle a house purchase, because the executor cannot yet grant good title.
For a small estate — currently one with a gross value of £36,000 or less — the sheriff clerk's office can help the executor complete a simplified Confirmation without a solicitor. Larger estates almost always need a solicitor to prepare the inventory (form C1) and, where inheritance tax applies, the HMRC account.
When can an executor actually sell the property?
This is the question that trips people up. The property can be marketed straight away, and an executor can accept an offer and even have their solicitor conclude missives conditional on Confirmation. What cannot happen until Confirmation is granted is settlement — the point where the price is paid, the disposition (the deed that transfers ownership) is delivered, and the buyer is registered as owner. The executor simply does not have the legal title to convey until the court confirms them.
In practice, many executors market early to avoid losing weeks of buyer interest, then time the concluded sale to land shortly after Confirmation comes through. A buyer who understands they are dealing with an executry sale will usually accept a date of entry set for once Confirmation is in hand.
| Stage | Before Confirmation | After Confirmation |
|---|---|---|
| Market the property | Yes | Yes |
| Accept an offer | Yes (in principle) | Yes |
| Conclude missives | Yes, conditional on Confirmation | Yes |
| Settle the sale / transfer title | No | Yes |
| Release the sale proceeds to the estate | No | Yes |
Testate, intestate and the Bond of Caution
Whether there is a valid will changes the route to Confirmation. Where a will names an executor (testate), the process is comparatively straightforward. Where there is no will, or no executor willing to act (intestate), someone — usually a main beneficiary — petitions the court to be appointed executor-dative, and Scots law then usually requires a Bond of Caution (pronounced kay-shun) before Confirmation is granted.
| Testate (with a will) | Intestate (no will) | |
|---|---|---|
| Executor | Executor-nominate (named in will) | Executor-dative (court-appointed) |
| Court petition needed? | No | Yes |
| Bond of Caution usually needed? | No | Yes |
| Who inherits | As set out in the will | Fixed order under the Succession (Scotland) Act 1964 |
| Typical time to Confirmation | Faster | Slower (petition + bond add weeks) |
Step by step: selling an executry property
Every estate is different, but an executry sale in Scotland generally follows this order:
- Register the death and locate the will (if any), and identify who the executor is.
- Value the estate, including a professional valuation of the property as at the date of death — this figure matters for both inheritance tax and future capital gains tax.
- Instruct a solicitor to prepare the inventory and apply for Confirmation (and, for an intestate estate, arrange the Bond of Caution).
- Deal with any inheritance tax, which must generally be paid before Confirmation is granted.
- Market the property — through an estate agent or at auction — and obtain a Home Report where one is required.
- Accept an offer and conclude missives, conditional on Confirmation if it has not yet been granted.
- Settle the sale once Confirmation is in hand: the disposition is delivered, the price is paid, and the buyer is registered.
- Distribute the proceeds to the beneficiaries once debts, tax and expenses are paid.
What it costs to sell a property in executry
Executors sell from the estate's funds, and the estate — not the executor personally — bears the costs. The main ones in 2026 are set out below. Honest ranges only; your solicitor will give a fixed quote.
| Cost | Typical 2026 range | Notes |
|---|---|---|
| Home Report | £400–£800 | Required for most open-market sales; auctions are commonly exempt |
| Solicitor (Confirmation) | £800–£2,000+ | More where inheritance tax or an intestate estate is involved |
| Solicitor (conveyancing on the sale) | £800–£1,500 + VAT | Preparing missives, disposition and registration |
| Bond of Caution (intestate only) | From a few hundred pounds | Scales with the estate value |
| Estate agent (open market) | 1%–1.5% + VAT | Auction is commonly no-sale-no-fee instead |
| Empty-property carrying costs | Ongoing | Insurance, security, maintenance and council tax while unsold |
How long does an executry sale take?
The property sale itself can move at normal speed, but the Confirmation stage is the pacing item. A straightforward testate estate might reach Confirmation in a few weeks once the paperwork is submitted; an intestate estate needing a court petition and a Bond of Caution can take considerably longer, and Sheriff Court processing times vary across Scotland. Because settlement cannot happen until Confirmation is granted, executors often start marketing early so the two timelines converge rather than run end to end.
Tax when selling an executry property
Two taxes commonly touch an executry sale, and it helps to keep them separate.
Inheritance tax (IHT)
IHT is charged on the estate, not on the executor personally, and is paid from estate funds. For the 2026/27 tax year the nil-rate band is £325,000, with an additional residence nil-rate band of £175,000 where a home passes to direct descendants — both frozen until April 2031. That can lift a couple's combined threshold toward £1,000,000. Transfers to a spouse or civil partner are exempt. IHT is generally due within six months of the end of the month of death, and tax on land and property can be paid in up to ten annual instalments.
Capital gains tax (CGT)
The estate acquires the property at its date-of-death value. If the executor later sells for more than that value (after selling costs), the gain may be liable to CGT. For 2026/27 the residential rate for estates is 24%, and personal representatives have an annual exempt amount of £3,000 for the tax year of death and the two following tax years. A residential-property gain must be reported and paid within 60 days of completion. Selling promptly, close to the date-of-death value, usually keeps any CGT small or nil.
Key takeaways
- Executry is the Scottish process of winding up a deceased's estate; the executor runs it.
- You need Confirmation (Scotland's version of probate) before the sale can settle and title can pass.
- You can market and even conclude missives earlier, conditional on Confirmation.
- Intestate estates usually need a court-appointed executor-dative and a Bond of Caution, which adds time.
- IHT is paid by the estate; CGT may apply on any gain above the date-of-death value.
- Auction gives executors a fast, transparent, defensible price and cuts empty-property carrying costs.
Why many executors choose auction
Auction fits the executor's duty unusually well. An open, competitive sale produces a defensible market price that is easy to justify to beneficiaries and to HMRC — nobody can later argue the house was sold too cheaply behind closed doors. The buyer commits with a non-refundable deposit, so the risk of a collapse mid-process falls away, and completion typically follows within around 28 days of the deal being struck. That speed matters when an empty property is running up insurance, council tax and maintenance every month it sits unsold.
Our SaleLock approach secures a 10% deposit from the winning buyer and exposes the property to a database of more than 11,000 registered buyers, on a no-sale-no-fee basis. Many executry properties are also dated or in need of work, and auction buyers — including cash buyers and investors — are comfortable buying in that condition, which removes any pressure to renovate before selling. See how selling at auction works or the pros and cons of selling at auction.
Who the auction route suits — and the alternatives
An executry auction suits executors who want certainty and speed, who are administering an empty or dated property, or who need an obviously fair price to satisfy several beneficiaries. It suits estates where a chain-free, deposit-backed buyer is worth more than squeezing the last few thousand pounds from a slow open-market campaign.
The alternative is a traditional estate-agent sale, which can occasionally achieve a slightly higher headline figure in a strong market but exposes the estate to viewings, chains, price renegotiation and the risk of a buyer walking away — all while the carrying costs tick on. A private sale to a cash-buying company is faster still but usually pays only 75%–85% of market value. For a beneficiary-focused overview of the wider journey, read the process of selling inherited property, and if a sale is needed urgently, can you sell a house before probate?
Risks and mistakes to avoid
The most common mistake is trying to settle a sale before Confirmation is granted — a buyer's solicitor will not proceed, and you can lose the buyer. Others include under-insuring an empty property (standard policies often lapse after a period of vacancy, so arrange unoccupied-property cover), failing to get a professional date-of-death valuation (which leaves both IHT and CGT open to challenge), and distributing proceeds to beneficiaries before all debts and tax are settled — for which the executor can be held personally liable. Take proper legal advice, keep records, and get a defensible price. For a no-obligation view of what the property could achieve, get a free valuation in 60 seconds.
Founder & Director of Scotland Property Auction. Julie has spent over a decade helping Scottish homeowners, landlords and executors sell property quickly at auction — covering Home Reports, missives, repossession and the modern method of auction.
More about Julie →✔ Last reviewed June 2026 by Julie McAndrews. We keep our guides current with Scottish property law and market conditions.