Selling a Property in Executry in Scotland (2026)

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 — and being upfront about it at the marketing stage avoids losing a buyer later.

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.

Scotland also has legal rights — a spouse, civil partner and children have an automatic claim over the deceased's moveable estate (money, shares, possessions) that a will cannot remove. Heritable property such as the house is not subject to legal rights, but the cash released by selling it can end up funding a claim, so executors should have the position checked before distributing anything.

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.
• Secure and insure the property — notify the insurer that it is unoccupied and arrange appropriate cover.
• 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.
• Pay debts, expenses and tax, then prepare an account for the beneficiaries.
• Distribute the proceeds to the beneficiaries once everything is settled.

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.

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.

Insurance, security and council tax on an empty executry property

An executry property is usually standing empty, and empty properties cost money and attract risk every week they sit. Three things need attention immediately.

Insurance comes first. Most standard buildings policies restrict or withdraw cover once a home has been unoccupied for a set period, commonly around 30 to 60 days. Tell the insurer about the death and the vacancy straight away and arrange unoccupied-property cover — an uninsured escape of water in an empty house can wipe out a meaningful slice of the estate.

Council tax is the second. Scottish councils generally allow a period of exemption following a death, after which discounts and then, in many areas, an increased empty-property levy can apply. The rules and the levy vary by council, so check with the local authority rather than assuming, and factor the outcome into how long you are willing to leave the property on the market.

Security and maintenance is the third: keep heating on a frost setting through winter, clear post so the house does not look empty, keep gardens tidy, and have someone check it regularly. A neglected property loses value in the eyes of every viewer who walks through it.

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.

There is a planning point worth knowing. If the property is instead transferred to the beneficiaries and then sold by them, each beneficiary may be able to use their own CGT allowance, and anyone who has lived in it may have a different position again. Where a meaningful gain is in prospect, take advice before deciding who sells. Related reading: do you pay inheritance tax on a house? and who pays inheritance tax on a jointly owned property.

Executor duties and personal liability

Being an executor is a legal office, not a favour, and the duties carry real personal exposure. An executor must ingather and safeguard the assets, pay the estate's debts and tax before distributing anything, treat all beneficiaries even-handedly, and keep proper accounts. Sell the house too cheaply to a connected party, or distribute the proceeds before a creditor or HMRC has been paid, and the executor can be held personally liable for the shortfall.

Two protections matter in practice. The first is an open, evidenced sale process: a professional valuation, transparent marketing and a competitive bidding record are hard to argue with later. The second is not distributing early — wait until debts, tax and expenses are settled and the accounts are drawn up. An executor who is uncomfortable with the responsibility can decline to act before Confirmation, or instruct a solicitor to carry out the administration on the estate's behalf.

What if the beneficiaries disagree about selling?

Disagreement is common: one beneficiary wants the house sold now, another wants to keep it, a third wants to buy out the others. The executor's duty is to the estate as a whole, not to whichever beneficiary is loudest, and in most cases that points toward converting the property into cash that can be divided cleanly.

Where one beneficiary wishes to buy the property, the fairest route is a properly evidenced open-market or auction price, with that beneficiary free to bid alongside everyone else. That removes any later accusation of a favourable private deal. Where beneficiaries are simply deadlocked, an open sale is again the tie-breaker, because the price is set by the market rather than by an executor's judgement. If the underlying dispute is between separating or divorcing family members rather than beneficiaries, can my ex force me to sell the house in Scotland? covers that ground instead.

Clearing the property and dealing with contents

Contents are part of the estate, so they should be identified and valued before anything is removed or given away — even low-value items, because a dispute about a piece of furniture can sour an entire administration. Once the inventory is settled, the house is usually cleared before marketing, though this is one area where auction is more forgiving: auction buyers, including investors and cash buyers, will frequently take a property in as-is condition, which can save the estate the cost and emotional labour of a full clearance and refurbishment.

Do not spend the estate's money renovating an executry property on the assumption it will pay for itself. Most cosmetic work on a dated house returns less than it costs once you account for the extra months of carrying costs — the point made in detail in is it worth renovating a house before selling?

Executry in Scotland vs probate in England and Wales

If part of the family is south of the border, expect some confusion about terminology. The concepts map across, but the words and some of the rules do not.

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 with no agent fees to the seller. Many executry properties are also dated or in need of work, and auction buyers 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.

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?

An executor's pre-sale checklist

Executors are often relatives who are grieving and doing this for the first time. A simple checklist stops steps being missed and gives the solicitor a clear record. Work through the items below in order, and keep a note of dates and who you spoke to. Our general guide to selling inherited property covers the wider picture, and can you sell a house before probate explains why timing matters.

The most useful habit is to ask the solicitor for a short written timeline at the start. It will not be exact, but it lets beneficiaries see that progress is being made and reduces the pressure on the executor to act before the paperwork allows.

Questions to put to the executry solicitor

Fees and timescales vary between firms, so ask about them directly instead of assuming. A good firm will answer in writing. For a wider look at when you need legal help, see do I need a solicitor to sell my house in Scotland.

A worked illustration: holding the property versus a fixed-date sale

These numbers are our own assumptions for illustration only. They are not market data, a quote or legal advice. Assume an executry property with an assumed estate value of 180,000 and an assumed monthly cost of 550 for insurance, utilities, upkeep and any council tax payable. Beneficiaries want to know how the route chosen affects what each of them receives.

Because every cost comes out of the estate, a longer sale effectively reduces each beneficiary's share. That does not make the fastest route the right one, but it explains why executors often ask for a firm timetable. If the property would benefit from work first, our renovation guide helps you decide whether the spend is justified. For the auction route, how to sell your house at auction and the pros and cons of auction set out what to expect.

Keeping beneficiaries informed without stalling the sale

Disputes in an executry often start with silence rather than disagreement. A short monthly email to all beneficiaries, copied to the solicitor, costs almost nothing and removes most suspicion. Include what has been done, what is outstanding, any costs paid and the next expected date. Where a beneficiary lives overseas or cannot attend viewings, agree early how decisions will be made, for example by majority or by unanimous consent, and write the agreement down. If the estate includes a jointly owned property, the tax position may differ, and our page on inheritance tax on a jointly owned property is a helpful starting point, alongside do you pay inheritance tax on a house.

Quick answers

Who decides whether to sell? The executor, acting for the estate and in line with the will and the beneficiaries' interests. Can an executor be paid back for costs? Reasonable, properly recorded expenses are normally met from the estate, but ask your solicitor. What if there is no will? The rules on who can act and who inherits differ, so take legal advice early. Is every figure here fixed? No. Fees, thresholds and rules change, so confirm current details with your solicitor and the relevant official sources.

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, failing to get a professional date-of-death valuation (which leaves both IHT and CGT open to challenge), accepting a private offer from a connected party without an evidenced market price, and distributing proceeds to beneficiaries before all debts and tax are settled — for which the executor can be held personally liable.

A quieter risk is drift. Estates stall for months because nobody wants to make a decision about the family home, while insurance, council tax and deterioration quietly erode the value the beneficiaries will eventually receive. Take proper legal advice, keep records, move at a reasonable pace, and get a defensible price. For a no-obligation view of what the property could achieve, get a free valuation in 60 seconds.

Written & reviewed by Julie McAndrews

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.

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✔ Last reviewed June 2026 by Julie McAndrews. We keep our guides current with Scottish property law and market conditions.