Executor checklist and probate organiser (New Zealand)

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 as you go. You will need many of them for the High Court, IR and the banks. Tick each one off as you find it.

Dates and deadlines to track

• Date of death
• Death registered
• Will located (or no will)
• Inland Revenue told of the death
• Probate or administration applied for
• Grant issued
• Estate tax return (IR6) filed
• Final distribution to beneficiaries

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, probate and letters of administration in New Zealand, using Ministry of Justice and Inland Revenue 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 lawyer, your local Community Law centre (free help if you qualify) or Public Trust.

The first few weeks

Take things one step at a time. The first jobs are practical: registering the death, telling the right people, and keeping the home and belongings safe.

• Register the death and get the death certificate. Order a few copies, as many organisations will ask to see one.
• myTrove is a free service that can tell IR, Internal Affairs (passports), some banks and insurers at once.
• Tell Work and Income about any benefit or NZ Super, NZTA about the driver licence, and the bank about accounts.
• Tell Inland Revenue (IR) of the death. You will need proof that you can act for the person.
• Contact the KiwiSaver provider directly to claim funds that IR does not hold.
• Find the original will. Ask the person's lawyer, the bank and the funeral director.
• Secure the home, tell the insurer and keep every funeral receipt.

Use the First Weeks checklist and the Who to Tell list in this organiser to keep track of who you have told and when.

How probate works here

Probate is a High Court order confirming that a will is valid and that the executor can manage the estate. The steps below are the usual order for a simple estate.

• List and value everything the person owned and owed at the date of death.
• Check whether you need a High Court order. It depends on the type of asset and what each holder requires.
• Prepare the application and a sworn statement. A lawyer for the estate usually prepares these.
• File the application with the High Court. Filings are dealt with at the Wellington High Court.
• Once granted, collect in the assets, pay the debts and tax, and keep accounts.
• Distribute what is left to the beneficiaries and keep signed receipts.
• File any estate tax return that is needed before you close the estate.

If there is no valid will, someone applies for letters of administration. The rules on who may apply are strict and the process is generally more complex, so get legal advice.

When you may not need a grant

Small estates may be dealt with without the High Court, mostly where there is no land. Each holder decides for itself, so ask before you apply.

• Banks, super funds and similar holders may pay out without probate. It is entirely up to them.
• They usually ask for a copy of the death certificate and confirm no grant has been made.
• Community Law's manual (checked 3 November 2026): the limits apply to each asset, not the estate.
• It lists $40,000 for money held by a bank or similar, and life insurance. Shares and stock have lower limits.
• Public Trust says an estate under $40,000 with no property can usually be managed by next of kin.
• Real estate is the main reason a High Court application is needed.
• Even without a grant, you must still follow the will, or the law if there is none.

The $40,000 figure is set in the Administration (Prescribed Amounts) Regulations 2009 (in force from 24 September 2025). Limits can change, so check first.

Tax and inland revenue

New Zealand abolished estate duty for deaths on or after 17 December 1992. There may still be income tax returns to file. This is general information, not tax advice.

• Tell IR using myTrove, or by post. Proof can be a will, probate or letters of administration.
• IR says this can take 10 weeks after it has your proof. Phone: 0800 227 774.
• Notifying IR makes sure refunds go to the estate and penalties on tax owing stop.
• File a final income tax return for the person, if one is needed.
• File an estate return (IR6, with IR6B) if one is needed. The estate needs its own IR number.
• In the 28 days after death, the executor decides if post-death income goes on the final or estate return.
• IR625 can claim a refund under $40,000 only where there is no will, probate or letters of administration.

Student loans are written off. Child support owing may still need to be paid by the estate. Check IR's pages or call IR.

Terms used in this organiser

• Executor: the person named in the will to carry it out. Administrator: appointed by the court when there is no will.
• Probate: a High Court order confirming the will is valid and the executor's authority.
• Letters of administration: High Court authority to deal with the estate when there is no will or no executor.
• Intestate: dying without a valid will.
• Beneficiary: a person or charity that receives something from the estate.
• Estate: everything the person owned and owed at death.
• IR6: the estate or trust income tax return. IR6B gives beneficiary details.

Public Trust is a Crown entity that can help with, or take on, estate administration.

Who this is for and where to get help

Anyone in New Zealand sorting out the estate of a relative or friend. It is general information, not legal or tax advice. Follow the court's and IR's current instructions.

• A lawyer is usually needed for letters of administration, disputes over a will, or estates with complicated assets.
• If someone challenges the will, an independent lawyer will usually be needed to represent the estate.
• Community Law centres give free legal help to people on limited incomes: communitylaw.org.nz.
• Public Trust can help with the High Court application and the whole administration. It has a probate contact form.
• IR: 0800 227 774.
• Need to talk? Call or text 1737, free, any time, to speak to a trained counsellor.

Take your time. Keeping simple notes as you go will make the later steps, and any questions from the court or IR, much easier.

Before you apply for probate

• Original will and any codicils found, or confirmed there is none
• Copies of the death certificate ordered
• List of assets and debts at the date of death drafted
• Valuations for property and valuables gathered
• Each bank and holder asked whether it needs probate
• Proof of your authority ready for IR and the banks
• IR told of the death, and the estate's IR number requested
• KiwiSaver provider contacted directly
• Lawyer, Community Law or Public Trust contacted, if you want help