When someone dies leaving a will, the people named as executors are legally responsible for administering the estate — collecting all the assets, paying all the debts and taxes, and distributing what remains to the beneficiaries in accordance with the will. Being an executor is a significant legal role that can take months or years to complete and carries personal liability.
Registering the death and obtaining the death certificate
Your first task is to register the death at the local register office within five days (in England and Wales). You will need a medical certificate of cause of death from the doctor or hospital. Obtain at least 10 certified copies of the death certificate — banks, financial institutions, and the Land Registry all require original certified copies and will not accept photocopies.
Applying for a Grant of Probate
To deal with most assets — bank accounts above a certain threshold, shares, and property — you will need a Grant of Probate, which is the court’s formal confirmation that the will is valid and that you have authority to administer the estate. You apply online through the HMCTS probate portal, submit the original will and an inheritance tax account, and pay the probate fee. The grant typically issues within 16 weeks.
Valuing the estate and inheritance tax
Before applying for probate you must value all the assets and liabilities of the estate as at the date of death. This includes property, bank accounts, investments, personal possessions, business interests, and any gifts made in the seven years before death. Inheritance tax at 40% applies to the estate above the nil-rate band (currently £325,000), with additional allowances for the family home passed to direct descendants. Tax must be paid before probate is granted.
Placing statutory notices
Before distributing the estate, executors should place a notice in the London Gazette and in a local newspaper, inviting creditors and claimants to come forward within two months. This protects you from personal liability for debts you did not know about. Without these notices, a creditor who emerges after distribution can hold you personally responsible.
Distributing the estate
Once all debts, taxes, and administration expenses are paid and the statutory notice period has expired, you can distribute the residuary estate to the beneficiaries in the proportions set out in the will. You must keep proper accounts throughout and provide each beneficiary with a statement of their entitlement. Retain sufficient funds to cover any outstanding matters before closing the estate.
Estate administration can be complex, particularly where there are multiple beneficiaries, property, or potential claims. A solicitor can take on all or part of the process.