Being named as executor is both an honour and a legal responsibility. This guide walks through the full estate administration process in sequence — from the first days after a death through to final distribution and closure of the estate.
Phase 1: Immediate Steps (Days 1–14)
Register the death
In England and Wales, deaths must be registered within 5 days at the local register office (some exceptions apply for deaths reported to a coroner). You need:
- The Medical Certificate of Cause of Death (from the doctor or hospital)
- The deceased’s NHS medical card and birth certificate (if available)
Order at least 6 certified death certificates — banks, insurers, HMRC, and the Land Registry each need an original or certified copy.
Locate the will
Check at home, with solicitors, and search the National Will Register. If there are multiple wills, the most recent valid will takes precedence.
Notify key parties immediately
- Mortgage lender — to protect the property and ensure it remains insured
- Landlord — if the deceased was renting
- Insurance companies — home, car, life — to maintain cover and initiate claims
- Employer — if still employed, to notify HR and stop salary payments
Use Tell Us Once
Tell Us Once is a GOV.UK service that notifies multiple government departments simultaneously — HMRC, DWP, DVLA, Passport Office, and local council services. Ask for the reference number at the register office when you register the death.
Phase 2: Establishing the Estate (Weeks 2–8)
Obtain the will’s validity confirmation
Review the will for: a valid signature, two witnesses who signed in the presence of the testator (and are not beneficiaries), and a date. If there is doubt, take legal advice before proceeding.
Write to all banks and financial institutions
Send a death certificate to each bank, building society, pension provider, and investment manager. Ask:
- The value at the date of death (needed for the IHT return)
- Whether they require a Grant of Probate (most do above £5,000–£25,000)
- Whether there is a standing order or direct debit to cancel
Compile a full asset list
| Asset type | Action required |
|---|---|
| Bank and savings accounts | Balance at date of death |
| ISAs | Value and provider details |
| Stocks and shares | Value at date of death (mid-price, not close price) |
| Property | Professional valuation (RICS if needed for IHT) |
| Life insurance | Check nominations — may pay outside estate |
| Pensions | Check nominations — usually outside estate |
| Business interests | Specialist valuation required |
| Vehicles | Valuation (DVLA records help) |
| Household contents | Estimated value for IHT |
| Debts and liabilities | Outstanding mortgage, loans, credit cards, utility bills |
List all debts and liabilities
The estate must pay all debts before distributing to beneficiaries. These include:
- Mortgages and secured loans
- Unsecured credit (credit cards, personal loans)
- Outstanding utility bills and rent
- Income tax owed to HMRC
- Any other contractual obligations
Phase 3: Inheritance Tax and Probate (Weeks 4–16)
Complete the IHT return
Submit the inheritance tax return to HMRC:
- IHT205 — for simple estates below the threshold (no property or complex assets)
- IHT400 — for larger or more complex estates
HMRC will issue an IHT reference number. Any IHT due must be paid before probate is granted. For liquid assets, pay from the estate account. For illiquid assets (property), HMRC allows payment by instalments over up to 10 years for certain assets.
Apply for the Grant of Probate
Once the IHT position is confirmed by HMRC, apply online at GOV.UK or by post. The application includes:
- The original will
- The death certificate
- The IHT reference number
- Sworn executor’s oath (now replaced by a statement of truth)
- Application fee: £300 (for estates over £5,000)
The Probate Registry currently processes applications in 8–16 weeks from submission.
Open an executor’s bank account
Most banks offer a specific executor account. Use it to receive all estate income and pay all debts and expenses during administration. Keep meticulous records — you will need to account to beneficiaries.
Phase 4: Collecting and Selling Assets (Months 4–12)
Release bank accounts and investments
Present the Grant of Probate (sealed copies) to each institution. They will transfer balances to the executor account or pay out directly.
Sell or transfer property
Property can be sold by the executor and proceeds distributed, or transferred to beneficiaries in accordance with the will. Both require the Grant of Probate. Property transfer uses an AS1 form at the Land Registry. Sales involve the normal conveyancing process.
Claim life insurance
Life insurance policies with no named beneficiary (or paid to “the estate”) form part of the estate and pass through probate. Policies with a named beneficiary or held in trust pay out directly and do not require probate.
Advertise for unknown creditors
For estates of any meaningful size, place a notice in the London Gazette (and optionally a local newspaper). After two months, you can distribute with protection against later creditor claims you could not reasonably have known about.
Phase 5: Tax Clearance and Distribution (Months 9–18)
File final income tax returns
Two returns may be required:
- Final self assessment return for the deceased — covering the period from 6 April to the date of death
- Estate income tax return — for income (interest, rent, dividends) received by the estate after the date of death
HMRC issues an R185 certificate once the estate tax position is cleared. You need this before distributing to beneficiaries in some cases.
Prepare estate accounts
Before distributing, prepare a formal set of estate accounts showing:
- All assets at date of death and their realisations
- All debts paid
- Expenses (professional fees, probate fee, etc.)
- Income received during administration
- Net distributable estate
These accounts are shared with beneficiaries. Beneficiaries have the right to query and request explanations.
Distribute to beneficiaries
Only distribute after:
- All debts are paid
- All taxes are cleared (HMRC clearance obtained)
- The two-month creditor notice period has passed
- Any claims or disputes are resolved
Get receipts from beneficiaries confirming receipt.
Close the executor account
Once all payments are made and receipts received, close the executor account and retain all records for at least 12 years (HMRC’s limitation period for estates).
Common Problems and How to Handle Them
| Problem | Action |
|---|---|
| Cannot find a will | Search register, check solicitors, advertise — if none found, administer as intestacy |
| Beneficiary cannot be located | Advertise, use a tracing agent — do not distribute their share until found |
| Disputed will or claim under I(PFD)A 1975 | Halt distribution, take legal advice immediately |
| Estate is insolvent | Apply special insolvency rules — personal liability risk increases; take specialist advice |
| Foreign assets | Ancillary probate may be required in the relevant jurisdiction |