After a death: the probate process

Administering an estate, from the first days to the final accounts

If you are an executor (named in a will) or an administrator (where there is no will), this guide explains what administering an estate involves and the order in which it is done. It is written to be read once and kept to hand. It is general information, not advice on a particular estate; we will advise on yours separately.

The first two weeks

—Register the death within five days and obtain several certified copies of the death certificate — you will need them for banks and asset-holders.
—Find the will and check who the executors are. Secure the home and any valuables, and make sure buildings insurance continues, especially for an empty property.
—Notify the main organisations — you can use the government’s “Tell Us Once” service for most public bodies in one step.

The steps, in order

Value the estate. List every asset (property, bank accounts, investments, possessions) and every debt at the date of death. Write to each asset-holder for a date-of-death balance. This valuation drives everything that follows.

Deal with inheritance tax. Report the estate to HMRC and pay any inheritance tax due. Tax generally must be paid before the grant is issued — see Part 3. Many estates pay none, but the report is still required.

Apply for the grant of probate. The grant (or “letters of administration” where there is no will) is the court’s confirmation of your authority to act. Asset-holders will release funds only once they see it.

Collect in the assets and pay the debts. Close accounts, sell or transfer property, and settle all liabilities — funeral, debts, and the costs of administration — before anything is distributed.

Distribute and account. Pay the legacies and divide the residue as the will directs, then prepare estate accounts showing what came in, what went out, and who received what. Ask beneficiaries to approve them.

Inheritance tax — the order trap

Inheritance tax creates a chicken-and-egg problem: HMRC generally wants the tax paid before the grant is issued, but you cannot easily access the deceased’s money until you have the grant. In practice the tax on a property can be paid in instalments, banks will often release funds directly to HMRC under the Direct Payment Scheme, and we will help you plan the order so the estate is not stranded. Tell us early if the estate may be taxable.

An executor’s personal responsibility

An executor is personally liable if the estate is distributed wrongly — for example, paying out before a debt or tax is settled, or before a possible claimant comes forward. Two protections are routine: placing the statutory notices for creditors (a “Section 27” advertisement), and not distributing within the first six months when a family-provision claim could still be brought. We will advise when it is safe to pay out.

How long, and where I help

A straightforward estate often takes six to twelve months; one with property to sell, tax to settle, or a dispute takes longer. You do not have to do all of this yourself. We can advise you on the parts that need it — the tax position, the grant application, a difficult asset, or a disagreement among beneficiaries — while you keep conduct of the rest. Tell us where you want help and we will be clear about what is ours and what stays with you.

Executor’s checklist

Death registered; certified copies obtained; property and insurance secured.
Estate valued; date-of-death balances obtained for every asset and debt.
Inheritance tax reported to HMRC; any tax paid or instalment plan in place.
Grant of probate (or letters of administration) obtained.
Assets collected; all debts and expenses paid; creditor notices placed.
Six-month claim period observed before distributing the residue.
Legacies and residue distributed; estate accounts prepared and approved.

This guide is general information about administering an estate and does not constitute advice on a particular estate. Take advice before distributing or before dealing with a taxable estate.

Barraj Legal — a trading style of Rhys Johns, a barrister authorised & regulated by the Bar Standards Board. Sophia House, 28 Cathedral Road, Cardiff CF11 9LJ