What section 44 means, when distribution can happen before or after one year, and how the current legacy-interest rule works.
This guide is part of ProbateHelp's Probate Process guide cluster. Estimated reading time: 8 min.
Section 44 of the Administration of Estates Act 1925 says a personal representative is not bound to distribute an estate before one year has expired from the death. It is a postponement protection, not a target completion date.
Yes, if it is prudent. HMRC guidance says executors can pay legacies earlier provided this does not prejudice other beneficiaries. The representative must also consider debts, tax, claims, reserves and the assets still needed for administration.
No. The first anniversary removes the specific section 44 protection but does not make every estate ready or create an automatic payment order. The court considers the work remaining, reasons for delay, information given and the relief sought.
Not under the rule usually relevant to pecuniary legacies. Practice Direction 40A uses the Court Funds Office basic rate, subject to the will and any court order. The basic rate is currently 2.81% from 9 January 2026, but it changes and should be checked when calculating.
No. The wording of the will and the type of gift matter. A general pecuniary legacy is different from a specific asset, a demonstrative legacy, residue or a gift with a stated payment date. Obtain advice before applying one interest rule to every gift.
Ask for a focused progress explanation and, where appropriate, draft or final estate accounts. If that fails, mediation, a Part 64 administration or account claim, or section 50 substitution may be considered. The remedy depends on the evidence and stage of the estate.