Executor checklist and probate organiser (England and Wales)

The quick version

1. Keep every estate paper in one binder, split into the sections below.
2. Write down every date and deadline as it is set.
3. Record every payment into and out of the estate as it happens.
4. Keep a list of everyone you have told, with their reference numbers.

The first few weeks

Documents to gather

Gather these before you estimate the estate or start the probate application. Tick each one off as you find it.

Dates and deadlines to track

• Date of death
• Death registered
• Will located (or no will)
• Estate value estimated
• Inheritance Tax paid by (end of month 6)
• Grant applied for
• Grant issued
• Final accounts and distribution

Use the exact dates on the letters, forms and notices you receive.

How to section your binder

What this binder is for

Case Ready is a document organisation tool for executors and administrators. This edition is designed with reference to estate administration and probate in England and Wales, using GOV.UK, HMRC and Citizens Advice guidance.

• Keep the estate paperwork in one place
• Track deadlines and who you have told
• Keep clear accounts for the beneficiaries

What this binder is not

Case Ready:

• Does not provide legal or tax advice
• Does not value assets or work out tax
• Does not replace the instructions of the registry or court

If you need advice, speak to a probate solicitor or Citizens Advice, or HMRC's bereavement helpline for tax questions.

The first few weeks

Register the death first. GOV.UK says to do it within 5 days of the medical examiner's office contacting you, and that includes weekends and bank holidays. Then tell government and everyone else.

• Death certificates prove the death is registered. Buy several at registration or order more online later.
• Ask the registrar about Tell Us Once. Use the reference number within 28 days of receiving it.
• Tell Us Once covers HMRC, DWP, the Passport Office, DVLA, the local council and public sector pensions.
• You still tell banks, insurers, utilities and other private organisations yourself.
• Ask banks for the balance at the date of death and for accounts to be frozen.
• Check on GOV.UK what help you can get with funeral costs and bereavement benefits.

Don't make financial plans or put property on the market until you know whether a grant is needed and it has been issued.

How probate works here

Probate is the legal right to deal with the estate. If there's a will, the executors named in it apply. If there isn't, the closest living relative usually does.

• Find the assets and debts, and check with each organisation whether it needs a grant.
• Estimate the estate's value. You need it for the application even if no tax is due.
• Report to HMRC and start paying any Inheritance Tax due before you apply.
• Apply for the grant online or by post, with the original will if there is one.
• Collect in the money, pay the debts and taxes, then share out the estate.
• Keep accounts showing everything that came in and went out.
• Anyone aged 18 or over can enter a caveat to stop a grant, for example over who can apply.

Valuing an estate can take several months, longer if it is large or complicated.

When you may not need a grant

Probate is not always needed. Each bank and financial company has its own rules, so ask each one before you assume.

• Money held jointly usually passes to the surviving owner.
• Land or property held as joint tenants passes automatically to the surviving owners.
• Citizens Advice says some banks and others release small sums without a grant, depending on their policy.
• Some will release money only for funeral costs or tax.

There is no official figure here for 'small'. Check with each organisation what it will accept.

Tax

Most estates don't pay Inheritance Tax, but you may still need to tell HMRC about the estate. Check the type of estate on GOV.UK before you apply.

• If tax is due, send form IHT400 within 12 months of death. You can't apply for probate until you have.
• Pay by the end of the sixth month after death to avoid interest. You normally start paying before the grant.
• Some estates need full details even when no tax is due, for example large gifts in the last 7 years.
• An excepted estate that needs probate reports its estimated value in the application.
• HMRC will tell you whether the person needs a final Self Assessment return.
• The estate may need to register with HMRC if it earns income or gains after death. Check GOV.UK for the current rules.

This organiser doesn't calculate tax. For anything unclear, call HMRC or ask a solicitor or accountant.

When you may need a solicitor

Many executors manage without one. Citizens Advice suggests legal advice in these situations.

• The will is unclear.
• Children under 18 inherit.
• There is a trust.
• There is property or land abroad.
• There is a business.
• A dispute looks likely.
• The estate owes more than it holds.

Legal fees can usually be paid from the estate. Ask for the cost in writing first.

Terms used in this organiser

• Executor: named in the will to deal with the estate. Administrator: appointed when there is no valid will.
• Probate or grant: the legal authority to deal with the estate.
• Estate: everything the person owned and owed at death.
• Beneficiary: someone who inherits.
• Intestacy: dying without a valid will, so the law decides who inherits.
• IHT400: the full Inheritance Tax account. Excepted estate: one that doesn't need to send full details.
• Caveat: a notice that stops a grant being issued until it is dealt with.

Wales uses the same probate process as England.

Who this is for and where to get help

Anyone dealing with an estate in England or Wales, with or without a solicitor. It is general information, not legal or tax advice. Scotland and Northern Ireland have different rules, so use their editions.

• GOV.UK has a step-by-step guide called What to do when someone dies.
• Citizens Advice has free guidance on dealing with the financial affairs of someone who has died.
• HMRC has a bereavement helpline and an Inheritance Tax helpline.
• GOV.UK lists bereavement support from Cruse, Marie Curie, Sue Ryder and AtaLoss.
• Take your time. There is no prize for doing it all in the first week.

If you feel overwhelmed, a solicitor can take over some or all of the tasks.

Before you apply for the grant

• Original will found, or confirmed there is no will
• Death registered and certificates to hand
• Each bank asked whether it needs a grant
• Estate value estimated (assets and debts listed)
• Inheritance Tax checked: full details needed or not
• IHT400 sent and tax payment started, if tax is due
• Everyone applying has an email, phone and ID ready
• Funeral bill and other estate costs recorded
• Executor's Log up to date