Police are thought to be investigating what happened to funds left to the SNP in supporters' wills, as the probe into the party's finances deepens.
Officers from Police Scotland are looking into £400,000 worth of bequests from recent years, including some which the Electoral Commission (EC) were informed of.
Specialist investigators are looking into exactly how the money left to Scotland's governing party was spent.
It comes after claims of financial mismanagement within the SNP dating back over the last five years.
The police investigation has lasted since July 2012
PA
"Large sums left to the party in wills are being looked at as part of the investigation," a source told the Sunday Mail newspaper.
"Huge amounts have been left over the years, including donations declared to the EC in recent months.
"In terms of the independence fund money which has been reported as missing, there is around £400,000 for which officers are trying to account.
"They are looking at company accounts and bank accounts and at specific items which have been purchased and where funds and items have ultimately ended up."
Police Scotland launched an investigation in July 2021 into the SNP's handling of more than £600,000 in donations raised in 2017 for a second independence referendum.
Supporters made complains after it appears that the party only had £97,000 in funds, despite significantly more having been given.
The investigation has seen Nicola Sturgeon's husband and former party chief executive, Peter Murrell, arrested by police, a motorhome seized from the house of the former First minister's mother in law, and officers search for "burner" mobile phone sim cards.
Following the latest claims about bequests, Scottish Labour's deputy leader Jackie Baillie said: "The picture just keeps getting murkier.
Nicola Sturgeon's husband as been arrested and a motorhome on her mother in law's driveway seized
PA"It’s clear that for any semblance of trust to be restored, their members and the public need far more transparency from the SNP."
An SNP spokesman said: “These issues are subject to a live police investigation.
"The SNP have been cooperating fully with this investigation and will continue to do so, however, it is not appropriate to publicly address these issues during this time."
A Police Scotland spokesman said: "As the investigation is ongoing we are unable to comment further."
