If you live in Scotland

The advice in this guide about the preparation for writing a will, and the lists of information that your will writer will need from you, is the same for Scotland as it is for England and Wales. This also applies to the Inheritance Tax (IHT) system, where the IHT threshold (£312,000 from April 2008) and many other factors such as exemptions and the ‘seven-year rule’ relating to gifts and legacies are the same.

Some areas of the law and legal procedures are different in Scotland:

• a child over the age of 12 can make a will;
• an inheritance can be taken from the age of 16;
• in accordance with the Legal Capacity (Scotland) Act 1991, when a child reaches 16 they no longer have a guardian and can receive inheritances, so, if you do not want them to take what they are entitled to at 16 it is necessary to set up a trust and to specify the age at which you want the child or children to inherit; and
• some of the terminology is different in Scotland, such as ‘probate’ (the administration of an estate), which in Scotland is called ‘confirmation’.

Legal rights in Scotland

In Scottish law you cannot totally disinherit your spouse or descendants in a will. If you have surviving children they will be entitled to a third of your movable estate – that is, everything except land and buildings – and your spouse will be entitled to another third. You can give the remainder to whoever you wish.

If you have no children your ex-spouse will receive half of your movable estate. However, if your spouse or civil partner has died, your children will be entitled to half of your movable estate.

A surviving spouse must decide if they wish to take their ‘legal rights’ in the proportions detailed above, or to take what they have been left in the will. They cannot take both. This does not apply to property that passes outside the estate, such as payments you may be entitled to from a pension fund, or an insurance company bond.

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If you live in Northern Ireland

In most respects, the laws relating to wills and probate in Northern Ireland are similar to those in England and Wales. Therefore most of the content of this guide will apply. However, there are a few important differences.

• The Administration of Estates Act 1925 applies only to England and Wales. The equivalent in Northern Ireland is the Administration of Estates Act (Northern Ireland) 1955.
• Only executors living outside Northern Ireland, or who are incapable of dealing with their own affairs, can appoint someone to act in their place. Therefore, it is very important that you make sure that the executors nominated in your will are prepared to take on the role and are mentally and physically capable of carrying out the work.
• The system for transferring and registering property is very different from that in England and Wales. Details can be obtained from the Land Registers of Northern Ireland (see Useful contacts)
• The distribution laws relating to intestacy vary in that there are no life interests in Northern Ireland. Therefore, everyone entitled to a part of the estate receives their share immediately unless they are a minor, in which case it will be held in trust for them until they are 18.