Estate Administration Checklist

Keep one reconciled estate record from the first notification to the final payment. Every later figure should trace back to evidence.

1. Protect the estate and preserve evidence

• Register the death within the applicable period and obtain the certificates organisations require.
• Secure any empty property, vehicles, valuables, digital access and important papers.
• Tell insurers and check policy-specific unoccupied-property conditions rather than assuming a 30-day rule.
• Locate the original will and codicils without marking, stapling or repairing them.
• Use Tell Us Once where available and notify organisations outside that service.
• If you may renounce as executor, avoid intermeddling and read the renunciation guide first.

2. Confirm the will, representatives and grant route

Identify who is entitled to act and whether any executor has died, renounced, reserved power or lacks capacity. If the named representative cannot act, use the executor unable to act guide.

A grant is not required for every asset. Joint assets may pass by survivorship and an institution may release a smaller balance under its own policy. Other land, investments and accounts commonly require probate or letters of administration. Check each asset holder's evidence requirements.

3. Value the estate and use the correct tax route

• Obtain open-market date-of-death values and evidence for property, investments, businesses and valuable possessions.
• Identify debts, funeral costs and lifetime gifts relevant to IHT.
• Decide whether the estate is excepted or requires an IHT400 and schedules.
• Pay IHT due by the end of the sixth month after death to avoid late-payment interest, using instalments or the Direct Payment Scheme where applicable.
• Apply for the grant using the current citizen, paper or professional route; verify the live fee rather than relying on a saved table.

Read how to value an estate and which probate and IHT forms apply.

4. Collect assets and reconcile the opening schedule

After the grant, send sealed or digital evidence to the organisations that require it. Record the amount actually received, closing interest, dividends, sale proceeds and fees. Investigate every difference from the probate value rather than forcing the accounts to match.

Keep estate money separate from personal money. A dedicated executor account or properly named client account makes reconciliation and tax reporting clearer.

5. Establish solvency and deal with claims

Do not pay lower-priority debts or beneficiaries until you know whether the estate is solvent. If solvency is doubtful, use the debt-priority guide and obtain advice before payment.

Section 27 of the Trustee Act 1925 permits advertisements in the Gazette and, where land is involved, a newspaper circulating in the relevant district, with a claim period of at least two months. The protection concerns claims not known when a compliant distribution is made. It does not clear known debts or replace required searches.

6. Deal with tax during administration

Separate the deceased's tax to the date of death from the estate's Income Tax and Capital Gains Tax during administration. From 6 April 2024, an estate with income of all types up to £500 in a tax year does not pay Income Tax on that income as it arises; if income exceeds £500, tax is payable on the full amount. Registration thresholds and informal reporting are separate questions.

Personal representatives may need a 60-day UK property return where a disposal creates CGT. Use current HMRC guidance and do not treat a probate valuation as a guaranteed sale price or final tax figure.

7. Prepare accounts, reserve and distribute

Prepare accounts that reconcile opening assets, receipts, sales, income, debts, expenses, tax, legacies, interim payments and the final residue. Section 25 allows the court to require an inventory and account; GOV.UK also lists final accounts and distribution evidence among records to keep.

Section 44 says a personal representative is not bound to distribute before one year from death. Earlier interim or final distribution is possible where it is prudent and does not prejudice creditors, tax, claims or other beneficiaries. The anniversary is not an automatic payment order.

Keep a reasoned reserve for unresolved liabilities. Provide appropriate accounts, verify bank details independently and obtain receipts or transfer confirmations. Read preparing estate accounts.

8. Close accounts and retain the evidence

Close the estate account only after every receipt, payment and distribution reconciles. Keep the will, signed tax forms, valuations, HMRC correspondence, final accounts, debt and expense receipts, and beneficiary confirmations. GOV.UK says HMRC can ask for IHT records up to 20 years after the tax is paid.

Frequently asked questions