How alterations can cause issues with your sale

If you’ve made alterations to your home, perhaps a loft conversion, an extension, or even removing an internal wall, you may not realise that failing to obtain the correct permissions can cause major headaches when it comes time to sell. In Scotland, significant alterations generally require a Building Warrant before you begin, followed by a Completion Certificate once the work is finished. Without these, you could face delays or even risk the sale falling through.

Why Are Building Warrants and Completion Certificates Important?

These documents show that any work you’ve had done complies with the Scottish Building Regulations. When you sell, your solicitor will ask whether alterations have been carried out and, if so, whether the correct paperwork is in place. The buyer’s solicitor will almost certainly raise this as an issue, and lenders are often unwilling to release mortgage funds until everything is in order.

Common Scenarios Where Problems Arise

• You carried out work years ago and didn’t realise a warrant was needed
• The previous owner made changes without paperwork, and you’re now selling
• You assumed Planning Permission covered everything (it doesn’t!)

What Are Your Options?

If you don’t have a Building Warrant or Completion Certificate, don’t panic. There are usually a few ways forward:

1. Apply for a Completion Certificate

If a Building Warrant was obtained at the time but no completion certificate was issued, you can apply for one retrospectively. Before you do this, you will need to apply for an extension to the time period within which the work should have been carried out, if the Building Warrant was granted more than three years ago.

When you then apply for a Completion Certificate, you are declaring to the council the work is complete and they can accept or reject your assertion. It’s a submission, rather than an application. A local authority surveyor may need to inspect the property.

2. Apply for a Completion Certificate where no Building Warrant was Obtained (also called Late Completion Certificate)

If no warrant was ever obtained, you can still apply retrospectively. You’ll need to provide plans and possibly open up parts of the work so it can be inspected.

3. Request a Letter of Comfort

This is usually only available for work done before 2005. Again, the council will likely inspect the work before issuing a Letter of Comfort. You could also get alteration reports privately from firms like DM Hall.

All of these options take time and incur cost, so if you’re thinking about selling and know (or suspect) there’s no paperwork for alterations, speak to your solicitor as early as possible.

Get Advice Early

At Morgans, we regularly help clients resolve these types of issues so that their sale can proceed smoothly. Get in touch with our conveyancing team today by calling 01383 620222.

Below you will find an easy to follow flow-chart, kindly provided by DM Hall, setting out the options available to you.

The Inheritance Tax Impact on Unused Pensions

Pensions have always played a big part in estate and Inheritance Tax (IHT) planning. For many, leaving behind a pension pot has been a clever way to pass on wealth efficiently. But the landscape is about to change. The 2024 UK Budget announced that, from April 2027, unused pension funds will be brought into the IHT net, a move that could change how we structure and pass on our estates.

What are the current rules?

At the moment, if someone dies with a pension pot they haven’t used, the treatment of that fund depends on their age at death. If they die before 75, the pension can be passed on entirely tax-free to a nominated beneficiary. If they die aged 75 or more, the recipient pays Income Tax on the amount received at their marginal rate.

Crucially, under the current regime, pension funds aren’t included in the deceased’s estate for IHT purposes. Most pensions are held in trust and controlled by scheme trustees or administrators rather than being part of the individual’s assets. This has allowed pension pots to be a valuable tool for reducing the overall IHT burden, especially for those who can live off other sources of income.

What’s changing from April 2027?

From April 2027, unused pension funds will be treated very differently. Under the proposed changes, any remaining pension fund at death will be included in the deceased’s estate for IHT purposes. Therefore, if the total estate, including the pension, exceeds the IHT threshold, tax will be due.

The responsibility for this will fall to pension scheme administrators who will have to report and pay the IHT before distributing the funds. The details are still to be finalised, but the direction of travel is clear.

And it doesn’t stop there. If the pension holder dies aged 75 or older, the beneficiary may still have to pay Income Tax on top of the IHT liability, potentially resulting in a significant overall tax bill.

Estate Planning Implications

These changes could have significant implications for anyone using their pension fund as a tax-efficient means of passing on wealth. While transfers between spouses and civil partners are exempt from IHT, relying solely on this approach could mean a bigger IHT bill when the surviving spouse dies.

So, what’s next? Some may now rethink how they use their pensions. Instead of preserving pension savings, they may choose to draw them down more actively, whether through income drawdown or an annuity, and pass on other assets through gifts and available exemptions during their lifetime.

Why advice is more important than ever

The changes ahead highlight the need to review your estate planning. Every family is unique, and what worked in the past may not be the best option now. We always recommend taking professional financial advice before making any substantial decisions.

At Morgans, our experienced team will work alongside your financial adviser and help you through these changes. It is essential to ensure your arrangements continue to work for you. Whether you’re just starting your estate planning journey or reviewing an existing plan, we’re here to help.

Get in touch with Morgans private client solicitors in Dunfermline or Kinross for tailored advice on Inheritance Tax and estate planning.

We’re Hiring

JOIN OUR TEAM!

We are seeking a Part-time Legal Secretary to join our Private Client team.

The role will include the following:

• Providing direct support to our busy Fee Earners
• Diary Management
• Making and answering calls
• Dealing directly with clients and other firms
• Typing of documents, scanning, copying and filing

The successful candidate will have:

• Excellent organisational skills
• Fast and accurate audio typing skills
• Experience of a Case Management system(s)
• Good communication skills both written and verbal
• Accuracy and attention to detail
• Good numeracy and literacy skills
• A positive attitude with a willingness to be flexible and a team player

Recent relevant experience in a Legal Secretary role is essential.

 

Job Type: Part-Time

Pay: Dependant on experience

Schedule: Monday to Friday

Experience: Legal Secretary 1 year (required)

Please email your CV by the 7th March 2025 to carolinepotter@morganlaw.co.uk

The Importance of Estate Planning

Do you plan to leave as much of your wealth as possible to your loved ones? If you do, you cannot underestimate the importance of estate planning. If you carry out effective estate planning, it may help you mitigate or eliminate your exposure to Inheritance Tax (IHT)

What is involved in Estate Planning?

Estate planning is a process you go through from time to time to work out what you should do with your wealth. It is amazing that people who own a house do not consider themselves to be wealthy. Property values have increased at record rates in recent years. That means people are finding the value of their house is coming close to or exceeding the IHT threshold. This tax free threshold currently stands at £325,000.

Essentially, you add up the value of all your property, assets and investments. From that total, you deduct your liabilities. This sum totals the value of your net estate. Once you know that, you can then begin to plan what to do with it.

You will be able to consider whether you should gift some of your estate away now or decide to make a donation to charity on your death. You will also be able to consider using up your annual gift allowances.

If your house is in your sole name, should you transfer this into the joint names of yourself and your spouse or partner? When you die, what do you want to happen to your house or your share in the house.

One of the key steps in carrying out estate planning will be to create a Will. When you make a Will, you can direct the distribution of your estate.

We cannot understate the importance of estate planning to determine the destination of your wealth. Taking action now can mean potentially making significant tax savings in the future.

What are the benefits of Estate Planning?

One clear benefit of estate planning is the potential to reduce your exposure to Inheritance Tax. It also allows you to organise your affairs in advance. This means that when you die, your affairs will be in order.

In addition to estate planning for tax, it is important to consider your estate from the perspective of family dynamics. Increasingly, there are blended families and your family situation should be considered when estate planning.

You may be able to take advantage of the additional £175,000 allowance if leaving your house to your children or grandchildren(including step-children or step-grandchildren). This would mean your tax free allowance may potentially increase to £500,000.

If you gift property, assets or investments to family, friends or charity now and survive for at least seven years, there should be no IHT implications. Again, this is where it is essential to take legal advice.

Donations to charity are free of IHT and are deducted from the net value of your estate for IHT purposes. If you donate 10% or more of your estate to charity, the IHT rate may reduce from 40% to 36%.

These are just some of the benefits you will gain by carrying out effective estate planning.

How often should you carry out estate planning?

Carrying out estate planning is not a time limited exercise. As your wealth increases over time, you should consider how this impacts on your current plans.

For some people, it might be prudent to review your plans every three years. For others it might be every five years.

Clearly, if there has been a material change in your circumstances, it is important to carry out a review. For instance, coming into a large inheritance would probably constitute a material change in circumstances. Other life-changing events such as marriage, children and divorce also qualify.

These are just some examples of when it important to carry out an estate planning review exercise.

Estate planning and Wills solicitors, Dunfermline and Kinross, Fife

Our experienced solicitors understand the importance of estate planning. In conjunction with tax advisors, we advise clients on the benefits and practicalities of estate planning in conjunction with making or reviewing a Will. We help clients in Dunfermline and Kinross and other locations throughout Fife and across the whole of Scotland.

If you would like to meet with one of our solicitors who specialise in this area, please get in touch with us to make an appointment.

What do you do after you have repaid your mortgage?

This might sound like quite a silly question, but most people are simply unaware that paying off your mortgage doesn’t automatically clear the title to your home. When you take out a mortgage to help you buy your house or if you re-mortgage your existing home, your lender will insist on taking a Standard Security over the title to your property. When you have repaid your mortgage, the Standard Security needs to be legally discharged.

What is a Standard Security?

A Standard Security is a legal document lenders use to secure their interest in your property. It is a document you sign when you take out a mortgage from a lender and it is registered in the Land Register against the title to your house.

The lender can use the powers contained in the Standard Security to repossess and sell the house if you breach the conditions of your mortgage or stop making repayments.

The Standard Security is shown as a charge against your property in the Securities Section (Section C) of your Title Sheet. When you repay your mortgage, you must discharge the Standard Security form the Title Sheet to clear your title.

How do you discharge a Standard Security?

Once you have repaid your mortgage, you should instruct your solicitor to contact your lender to arrange to have the Standard Security discharged.

Your solicitor will prepare a Discharge document and send this to your lender for execution. Your lender may charge a fee for executing the Discharge.

When the Discharge is returned to your solicitor, they will then send it to the Registers of Scotland for registration. The effect of registration of the Discharge is that it removes the Standard Security from the Securities Section of your Title Sheet. This then means that you have a clear title which is not encumbered by a charge. In other words, you own the property outright.

What should you do if you’ve repaid your mortgage?

If you’ve repaid your mortgage, you should contact us. Please provide us with the details of your lender and mortgage account number, and, if you’ve received a letter from them confirming that your mortgage has been repaid, please give us a copy.

It is important to deal with this when you have repaid your mortgage because over time, it might take longer to arrange a Discharge, if, for instance, your lender has merged with another lender and they might be difficult to trace. When that happens, it can cause delay should you wish to sell, re-mortgage your house or enter into an equity release scheme.

Property specialists in Dunfermline and Kinross, Fife

Our solicitors deal with all aspects of residential property on a daily basis in Dunfermline and Kinross, throughout Fife.

If you have repaid your mortgage, they will be able to help with the discharge promptly and without any fuss. They can also look after any other sale or purchase and answer any property related questions you might have. Just get in touch with us and let us know how we can help.

What are the advantages of having a Separation Agreement?

Separating from your spouse or partner can be a stressful and sometimes traumatic experience. Emotions can take over and logical thinking tends to go awry. Within this turmoil, you need to deal with the practicalities of your position. That can be extremely difficult! Sometimes, there is a drive to go to court to demand your perceived rights. However, there are advantages of having a Separation Agreement. A properly negotiated Separation Agreement can lead to a swifter and more amicable resolution.

Before you make any decisions, you should seek professional advice. You need to speak with someone who deals almost exclusively with family law and has expertise in dealing with separation and divorce cases.

Even the simplest divorce can take time, especially when there are children and money involved. Taking the court route can be time consuming and is likely to be more expensive. That’s why a Separation Agreement can lead to a resolution of issues quicker and with less expense.

What is a Separation Agreement?

A Separation Agreement is a document, signed by you and your former spouse or partner which will have contractual effect. It contains important details of when you married, began cohabitation or entered into a civil partnership and that you wish this to now come to an end. The Separation Agreement may also detail whether you have children and set out residence and contact arrangements regarding the children.

Importantly, the Separation Agreement will deal with the financial arrangements following your separation. It may set out what will happen to the family home and if one of the parties is to remain there. If there are monetary payments to be made by one party to the other, they will be set out in the Agreement. Often there will be a differential between the valuations of the spouses’ respective pensions. This differential can be addressed through a “pension sharing agreement” which can be incorporated in the Separation Agreement. This can be a very technical part of the Agreement upon which expert advice from your solicitor is required.

Is the share of property, assets and investments equal in a Separation Agreement?

Scottish Family Law contains provisions dealing with financial matters on divorce. It says that any division should be fair. However, a fair division of property, assets and investments does not always mean an equal share. Circumstances may dictate why the division should not be equal. A Separation Agreement may, for example, record that the net free proceeds of sale of a jointly owned house be split in unequal proportions (which may be different to how the title has been taken) by virtue of the fact that one party to the marriage received an inheritance which they used to clear the mortgage.

When discussing financial arrangements, there are two critical aspects to address. The first is the actual date of separation called the “relevant date” and the second is what constitutes “matrimonial property”. Your solicitor will obtain valuations of matrimonial assets and debts with a view to calculating the net matrimonial assets.

Once these have been established, the next stage is to consider how the net matrimonial assets are divided between the parties. For cohabiting couples, a different law will apply. The discussion can be complex and technical and best dealt with through negotiation.

Clearly, it is best to record your agreement regarding any children. Who they live with and when they can see or stay with the other parent are important things to record in the Separation Agreement.

The advantage of a Separation Agreement is that all these matters can be discussed, negotiated and agreed without the need to step inside a courtroom.

Separation and Divorce Solicitors, Dunfermline, Fife and Kinross

We have solicitors in the firm who specialise in all aspects of family law including separation and divorce, residence and contact and financial provision across Fife and throughout Scotland. Get in touch with us if you wish to discuss the advantages of having a Separation Agreement prepared.

A First-Time Buyer’s Guide

Whilst buying your first house is, no doubt, exciting, it can be stressful and daunting for most people. With that in mind, armed with our first-time buyer’s guide, you can get your feet onto the property ladder in the knowledge you have everything covered.

Buying your first home is more than simply finding the house, putting in an offer and picking up the keys. For all house buyers, first-time or not, there are important things you must do before you even get to the point of submitting an offer.

Our comprehensive guide takes you through a step-by-step process to aid you in your new home search.

Before you buy

Once your solicitor has submitted your offer and it has been accepted it does become easier.

Before you get to that stage, there are many things you need to do to help you make the right decision and ensure that the entire experience is successful and as smooth as possible.

Estate Agents

You need to remember that estate agents are there to represent the seller. That’s their job. Their challenge is to get the best price possible for the seller. The estate agent has been engaged to help the seller present their house in the best possible light and to persuade you to part with as much as possible in your offer.

If you have questions, please ask the estate agent and, if you have their contact details, speak to the seller. You can always cross check what you are being told with your solicitor.

The seller’s estate agent will give you information, arrange a viewing and follow-up after the viewing. Part of their job is to decide what interest there is in the house and then, in an offers over situation, fix a closing date on which offers are to be received. We will discuss what happens on a closing date later.

However, before even going to see a property you are interested in, it is important you obtain a copy of the Home Report.

Home Reports

The Home Report provides information on the house. All houses put on the market for sale must have a Home Report, with the exception of New Builds. The Home Report is prepared by a surveyor who has visited the property and carried out a review. The surveyor will publish details of the property, comment on the condition and provide a valuation. You can use the valuation in your mortgage application with most lenders. The Home Report also contains a questionnaire that the seller completes giving further information about the property.

When you read a Home Report, make sure you pay attention to the section on the condition of the property. The surveyor will give a score to the state of repair of the property. A score of 1 means no work is needed in the near future. If the surveyor gives a score of 2 to any element of the property, you can expect to carry out repairs to that part of the property in the near future. A score of 3 means that imminent repairs are needed. This means you should expect to carry out and, importantly, pay for that work as soon as you move into the property.

If there are a large number of 3 scores, you might consider using that as a bargaining chip to negotiate down the price of the house. Alternatively, you might ask the seller to deal with some or all these repairing requirements. You may wish to instruct investigative reports regarding these potential repairs before offering.

Viewing properties

When you go to view a property, take the Home Report along with you. As you go round the house, you will be able to see what the surveyor is referring to, especially if repairs are needed.

If the Home Report indicates that the seller has had work carried out to the property and that certificates are available, check with the seller that they have these. These might be things like timber specialist guarantees for treatment of dry or wet rot or woodworm, or they might be in relation to a damp proof course. The seller may have carried out alterations or extensions to the property and, if that is the case, make sure they have any local authority permissions and consents in relation to that work.

If there are areas of common property, ask the seller about these. Things like shared gardens and shared access can have a tendency to raise the temperature in neighbour relations. If the property is a flat, you should find out about the share of the cost of repairs you will pay, what the average bill is and how often this must be paid. It is a good idea to find out if there is a factor for a flatted property. If the property is in a new or modern development, there may be an owners association. If there is, find out about it and if there are any regular charges.

The more you find out about the property in advance of your purchase, the less of a shock it will be if you receive unexpected charges!

Property values

A first-time buyers guide would not be complete without a recommendation on how to check the price of the property. This is especially true when the estate agent fixes a closing date. It is important to gather some general price information before you bid for the house.

A good way to gather information is to go to ScotLIS. This is the property portal provided by the Registers of Scotland. When you visit ScotLIS, you will be able to enter the postcode into the search field and find price information of the properties in the area where you are buying. This information will also tell you when those prices were paid. However, you need to be careful with your price comparisons because the ScotLIS system does not give you information on the type of property but when you click on the address line, it will give you a summary of the property, the price history and, importantly, a location plan showing the boundaries of the property. If you want to know more, you can buy the Title for £3.60 (incl. VAT)

Rightmove also have a house price checker for sold properties as do ESPC, Zoopla and OnTheMarket. These services not only give you some historic pricing but also sometime tell you the type of property and the number of rooms.

The important thing about this is to be armed with price information of similar properties in the area. This will help inform your decision on how much you offer for the property.

Mortgages

When you start your journey into the housing market, you are most likely to need a mortgage. There are a large number of different types of mortgages available. You will need to consume a lot of financial information to decide what is best for you.

You can either approach a lender with whom you have savings and find out what they have available. They will tell you how much they think you can afford to borrow. Alternatively, you can engage a mortgage adviser who will be able to advise you on the best deals to meet your needs across the lending market.

Once you have settled on your lender and the amount and type of mortgage you wish to take on, ask for an agreement in principle. Whilst not a full approval of your mortgage application, it will allow you some comfort to know that the lender will provide a mortgage if all you have told them is backed up with evidence once you make a formal application.

If you are successful with your offer, it is essential you complete and submit your mortgage application as soon as possible. Most of the time it is the mortgage that slows down the purchase process.

Budget

First-time buyers should find out about the whole costs involved at an early stage. Your deposit will not be the only cost you will need to face. Also, when you think about your solicitor’s costs, you need to remember that it is not simply the fee the solicitor will charge. They also need to collect money from you to pay others. You need to pay any Land & Buildings Transaction Tax, Registration Dues and, importantly, VAT. You can read our page about the cost of buying a house for more information on costs.

Make sure you get a complete breakdown of the costs from your lender or mortgage broker and your solicitor before you go ahead. The last thing you want to do is have to abandon your purchase because you have not budgeted properly!

We should also mention that you will be asked questions about your ID and where your deposit is coming from. Your lender or mortgage adviser and your solicitor will ask you about this. Please do not delay in providing the information. Importantly, if you are receiving a gift from a relative or friend, you should let your solicitor know about this as soon as possible. The reason for this is that they must carry out checks about your source of funds before they can go ahead with your purchase. They are not being fussy or rude or intrusive. They simply need to record this information because of the regulations they operate under. That means if you are getting money from someone else to help with your house purchase, your solicitor will also need that person’s details – and that will include a copy of their Bank Statement and details of the origin of their funds.

Appointing a solicitor

Whether you are a first-time buyer or not, you will need to appoint a solicitor or residential conveyancing paralegal to deal with your house purchase. It is best to appoint a solicitor/residential conveyancing paralegal as soon as you set out on your search for a property. They will help guide you through the entire purchase process and answer any questions you might have.

When you find a property that you would like to buy, tell your solicitor right away. They will then contact the estate agent and note your interest in the property on a formal basis. This means they can discuss whether the estate agent is able to accept an offer now or whether a closing date will be fixed. The estate agent will advise your solicitor of any closing date and your solicitor will keep you advised about this.

One of the more challenging aspects of buying a house in Scotland is the offers over position. This is where you must submit a blind bid and hope that you are successful. Your solicitor will discuss with you how much over the asking price you might have to go.

Once your offer has been submitted, your solicitor will let you know if it has been accepted.

After your offer has been accepted

Your offer is the first stage in setting up the contract to buy the house. Your solicitor signs the documents on your behalf and sends copies to you. If yours is the successful offer, you will first receive a verbal acceptance. This is simply an indication that the seller is happy with the price, date of entry and extras being included.

However, any property purchase in Scotland must be in writing. The offer your solicitor submitted on your behalf will contain many conditions. The seller will decide which conditions they are prepared to accept, which they wish to change and which they wish to reject. To do this, their solicitor sends your solicitor a qualified acceptance. That is an acceptance that deletes, changes or adds conditions. If those are acceptable to you, your solicitor can send an acceptance and that ties up the contract.

If, however, the changes the seller is looking for are not acceptable, your solicitor can go back to the seller’s solicitor indicating which conditions are acceptable, which are not and which need further change. This process can go back and forth between solicitors until there is a final acceptance issued by one to the other.

It is important to note that during all this time, either the buyer or the seller can walk away from the transaction without penalty.

Solicitors call this process missives and the aim is to reach a point where missives are concluded. At that point you have a contract to buy from the seller who is contracted to sell to you.

The conveyancing process

Whilst the missives process is ongoing, your solicitor will review the seller’s title. They are likely to send you a copy of the title plan and the conditions of title. When you receive the plan, please check that the boundaries match your recollection of the property. If in doubt, visit the property to check. Your solicitor is very unlikely to ever have seen the property so it is up to you to make sure you are happy with the extent of the property you are buying.

Read the title conditions to make sure there is nothing that is likely to cause you any problem.

Your solicitor will check a range of reports the seller must provide. There are reports on the property and the sellers as well as local authority and coal authority reports. If there is anything adverse mentioned in any of these, your solicitor will draw that to your attention.

Your solicitor will also prepare the deed, called a disposition, that transfers ownership of the title to you.

If you are obtaining a mortgage

If you are obtaining a mortgage over the property, your lender will send loan instructions to your solicitor. Your solicitor will then prepare a standard security document for you to sign. The standard security is the document that is registered against the title to the property in the Land Register. Should you fail to repay your mortgage or otherwise breach the mortgage conditions, your lender can use the powers contained in the standard security to repossess and sell the property. Also, when you come to sell, the mortgage must be repaid and the standard security discharged.

Approaching settlement for first-time buyers

Your solicitor will ask you for your deposit and the purchase costs around one week before settlement. This date is called the date of entry. You should arrange to send these over to your solicitor by bank transfer using the bank details they will give you. They will then request your loan from your lender and, on the date of entry, pay the purchase price to the seller’s solicitor.

Getting your keys and moving in

Once your solicitor has paid over the price, the seller’s solicitor will authorise the release of the keys to you. You can then go ahead and move into your new house or flat.

In exchange for the price, the seller’s solicitor will send your solicitor the signed Disposition.

Your solicitor will then pay any Land and Buildings Transaction Tax. After that, they will then send the Disposition and Standard Security for registration in the Land Register. When the Disposition is registered, the title is transferred into your name.

In the meantime, your solicitor will send you an account showing what they received and what has been spent and what it has been spent on.

Once the registration process has been completed, your solicitor will send you a copy of the title showing it has been transferred into your name.

It is not only first-time buyers who find this process challenging. Even the most hardened house movers can find the process stressful!

It is important that you ask questions if you have any concerns at any point in your purchase.

Specialist conveyancing solicitors in Dunfermline and Kinross, Fife

Our solicitors have many years of experience in advising clients about all aspects of buying and selling property. They can guide you through the entire process and give you help and advice along the way.

If you would like to speak with one of our experienced solicitors or residential conveyancing paralegals you should get in touch today.

We’re Hiring!

 

We’re Hiring!

Due to our continued expansion our Kinross office are recruiting a part time Administrative Assistant to join our team.

The role will include the following:
• Provide direct support to our busy Conveyancing Department and Private Client Department
• Diary Management
• Making and answering calls
• Dealing directly with clients
• Scanning, copying and filing

The successful candidate will have:
• Excellent organisational skills
• Fast and accurate audio typing skills
• Good communication skills both written and verbal
• Accuracy and good attention to detail
• Good numeracy and literacy skills
• A bright, positive attitude with a willingness to be flexible and help when required
• Previous experience in a similar role would be advantageous but not essential

Please apply by e-mailing your CV to carolinepotter@morganlaw.co.uk or apply in writing to Caroline Potter, Practice Manager, Morgans, 33 East Port, Dunfermline, Fife, KY12 7JE.