If you have sold property and made a gain

List all heritable assets held at the start of the account and any realisations made during the period of the account and the value of the heritable assets held at the close of the account. You must send evidence along with the completed account.

  • Tell us about the address and the share of the property owned by the adult
  • Complete columns 1, 3 and 4
  • The gross amount of the adult’s share should be entered in column 3
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  • Any legal or conveyancing expenses associated with the sale should be recorded in schedule 6
  • Remember to send a copy of the statement of sale and evidence showing the free proceeds of the sale going into the adult's bank account. If consent in principle was not sought, you will need to send a copy of the statement of sale document along with the completed account form.    
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