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Planning your last will and testament

Choosing executors and trustees

An executor is a person/persons specified in the will to administer the estate and apply to the Probate Registry (local sheriff court in Scotland for the grant that enables the estate to be distributed.

Trustees are those responsible for looking after any part of your estate that is put in trust for the benefit of others. Trustees and executors are often the same people.

Your nominated executors and trustees should be someone you trust to be able and be willing to deal with your affairs. Ideally it should be someone who is expected to outlive you and has some knowledge or experience of financial matters.

It is standard practice to give them the authority to consult and pay professionals out of the estate for the best financial and legal advice.  Employing the services of a professional is particularly advisable if the estate is likely to incur tax.

This is also particularly important if you have left assets in trust (for example, to grandchildren under the age of 18), in which case the trustees and will have to work with with parents or guardians in making decisions about the children's wellbeing.

Your executors may be beneficiaries of your will but may not be under 18 at the time of your death.

Choosing witnesses

You will need two witnesses at the signing of your will.  The will must be signed by you in their presence.

A witness cannot be a beneficiary, or the spouse or civil partner of a beneficiary, nor can they be under 18 years of age.

What do you own?

In order to organise your affairs so that an appropriately worded will can be drafted you need to prepare a list of all the property that you own, and the money, savings and investments you have, plus any outstanding liabilities (mortgages, loans and other debts).

This list will help you to create a clear picture of how your estate is made up and this will help the person who writes the will to see where tax could be saved.

Writing your last will and testament

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