Inheritance tax in Scotland

Last reviewed 18 August 2026

On the tax itself, Scotland and England stand as one; it is the machinery of succession around it that parts company north of the border.

The tax is UK-wide

Inheritance tax is a UK-wide tax, so the figures are identical in Scotland: a £325,000 nil-rate band, up to £175,000 residence band where the home passes to descendants, a 40% rate above the allowances, and the same spouse and charity exemptions. The 2027 change bringing pensions into the estate applies in Scotland too.

The Scottish process differs

What differs is everything around the tax. Probate is called Confirmation and granted by the sheriff court; a small estate of £36,000 or less uses a free simplified route. And Scottish legal rights give a spouse and children a claim on the moveable estate that a will cannot override — which can affect how much passes to whom, and so the tax planning. A Scottish estate should be handled with Scottish succession law in view.

Sources. GOV.UK, Inheritance Tax (UK-wide); Scottish Courts and Tribunals Service (Confirmation); Succession (Scotland) Acts. Confirmed this session.