Estate Administration Checklist UK (2026): Step-by-Step Guide for Executors in England and Wales

The first two weeks after a death involve a combination of legal obligations and practical necessities: (1) OBTAIN THE MEDICAL CERTIFICATE OF CAUSE OF DEATH (MCCD): the attending doctor (or hospital) issues the MCCD. Without it, the death cannot be registered and no death certificates can be obtained; (2) REGISTER THE DEATH (WITHIN 5 DAYS): under the Births, Deaths and Marriages Registration Act 1953, a death in England and Wales must be registered with the local Register Office within 5 days of the death occurring. The nearest relative or person present at the death (or the occupier of the premises where the death occurred) is responsible for registering. On registration, the registrar issues: (a) the Death Certificate — order at least 10 certified copies at £11 each (2026 rate); you will need one for each institution (bank, insurance, pension, utility); (b) the Certificate for Burial or Cremation (green form) — required by the funeral director before the funeral proceeds; (3) OBTAIN THE WILL: locate the original will immediately. Check: (a) the home; (b) solicitor's files; (c) bank safe deposit; (d) HMCTS will storage (Principal Registry, High Holborn); (e) Certainty National Will Register. The original is needed for probate — photocopies are not admitted; (4) NOTIFY IMMEDIATE PARTIES: (a) the employer or pension provider (stop payments, final salary, death in service); (b) DWP (stop all benefits — Universal Credit, State Pension, PIP — promptly to avoid overpayments which become a debt of the estate); (c) HMRC — notify using form P46 or the government's 'Tell Us Once' service (a single notification triggers HMRC, DWP, DVLA, passport office, and local council updates); (5) ARRANGE THE FUNERAL: the executor has authority to arrange a reasonable funeral and the costs are recoverable from the estate. Keep all receipts — funeral costs are deductible for IHT (IHTA s.172); (6) PROTECT ESTATE ASSETS: do not distribute or dispose of any estate assets before probate. Lock down the property; redirect mail; notify property insurers (a property becomes unoccupied on the owner's death — standard insurance may be invalidated immediately).

Before applying for probate, the executor must obtain a full picture of the estate's assets and liabilities: (1) COMPILE A COMPLETE ASSET LIST: (a) PROPERTY: obtain a professional valuation (RICS valuer or estate agent's written opinion) of all real property as at the date of death; (b) BANK AND BUILDING SOCIETY ACCOUNTS: write to each institution with a death certificate requesting the balance as at the date of death — most will confirm in writing within 5-10 working days; (c) INVESTMENTS AND SHARES: obtain a probate valuation using the 'quarter-up' rule (average of the lower and higher quoted prices, plus one quarter of the difference) for quoted shares; or a professional valuer for unquoted shares; (d) LIFE INSURANCE POLICIES: check each policy — are they written in trust? (if so, they do NOT form part of the estate); or payable to the estate? (if so, they DO); (e) PENSION DEATH BENEFITS: generally NOT part of the estate (discretionary nomination); but contact each scheme; (f) PERSONAL PROPERTY: cars, jewellery, antiques, furniture — estimated value; (g) DEBTS OWED TO THE DECEASED: outstanding loans, trade debtors, rental income due; (2) COMPILE A COMPLETE LIABILITIES LIST: (a) mortgage balance at date of death; (b) outstanding credit card balances; (c) utility arrears; (d) income tax owing (HMRC — estimated from PAYE coding); (e) care home fees owing; (f) funeral expenses; (g) any other loans or debts; (3) DETERMINE EXCEPTED ESTATE OR IHT400: (a) if the gross estate is ≤ £325,000 (or within the exempt excepted estate limits — see excepted-estate-iht-uk), the estate is an excepted estate; no IHT400 is required; estate information is submitted through the online probate application; (b) if IHT is payable, complete IHT400 and pay IHT within 6 months of the end of the month of death — before probate can be obtained; pay the first instalment if using the instalment option for qualifying assets; HMRC issues IHT421 once IHT is paid; (4) APPLY FOR PROBATE: apply online through HMCTS MyHMCTS (or PA1P on paper) with: original will; death certificate; probate application fee (sliding scale: £0 for estates under £5,000; £300 flat fee for £5,000+; as of 2026); additional death certificates at £1.50 each from the Probate Registry.

Once the grant of probate (or letters of administration for intestate estates) is issued, the executor has legal authority to deal with all estate assets: (1) COLLECT IN ASSETS: (a) use the grant to close and transfer bank accounts to an estate account; (b) transfer investments to the estate or sell as instructed by the will; (c) deal with property (transfer to beneficiaries or sell); (d) collect any money owed to the deceased; (e) claim any life insurance, compensation, or other amounts payable on death; (2) PAY THE DEBTS: in the statutory order of payment (AEA 1925 s.33): (a) funeral, testamentary, and administration expenses; (b) secured creditors (mortgage, charge holders); (c) preferential creditors (now limited — mainly unpaid wages); (d) ordinary unsecured creditors; (e) deferred debts; (3) CREDITOR ADVERTISEMENT (TRUSTEE ACT 1925 s.27): before distributing the estate, executors should place a statutory advertisement in: (a) The London Gazette; (b) a local newspaper circulating in the area where the deceased lived; The advertisement sets a minimum of two months for creditors to come forward. After the deadline, if no further claims arise, the executor is protected from personal liability for unknown debts (provided they distributed in good faith); (4) ESTATE INCOME TAX: income arising during the administration period (rent, dividends, bank interest) is subject to income tax at the basic rate (20%) on non-savings income; basic rate (20%) on savings income and dividends; no personal allowance applies; a tax return (SA900 trust and estate return) is needed if the administration lasts more than a full tax year; if the estate is wound up within the same tax year as death, HMRC may accept a certificate of income tax deducted rather than a full return; (5) CAPITAL GAINS TAX DURING ADMINISTRATION: assets vesting in the executor are acquired at probate value (market value at date of death). Any gain realised on a sale above probate value is liable to CGT at 20% (or 24% for residential property from April 2024). The annual CGT exempt amount is available for the administration period (£3,000 for 2026-27 and until at least 2028); assets can be transferred to beneficiaries at probate value with no CGT on the transfer.

The creditor advertisement process under Trustee Act 1925 s.27 is one of the most important — and most overlooked — steps in estate administration: (1) WHY ADVERTISE FOR CREDITORS (TA 1925 s.27): if an executor distributes the estate and then a creditor appears — one the executor did not know about — the executor may be personally liable for the debt (if the estate assets have been paid out and cannot be recovered). The s.27 advertisement procedure provides a statutory safe harbour: after the waiting period expires and no claims have been made, the executor can distribute and is protected from personal liability for unknown claims; (2) WHERE TO ADVERTISE: (a) The London Gazette (gazette.co.uk) — the official publication; (b) at least one newspaper in the area where the deceased lived. The cost of advertising is borne by the estate; (3) MINIMUM WAITING PERIOD: the notice must give creditors at least TWO MONTHS to respond from the date of the last advertisement. During this period, the executor waits before making any major distributions; (4) WHAT CLAIMS CAN STILL ARISE AFTER ADVERTISEMENT: (a) mortgages and secured charges — known debts; (b) HMRC tax liabilities that arise after distribution (the estate remains liable but the executor may be protected if they acted reasonably); (c) IPFDA 1975 claims — a family provision claim can be made within 6 months of the grant. Executors should not distribute all assets until the 6-month IPFDA window has passed (or take an indemnity from beneficiaries who agree to repay if an IPFDA claim succeeds); (5) TIMING OF DISTRIBUTION: the executor's duty is to wind up and distribute the estate as expeditiously as the circumstances allow. The 'executor's year' (12 months from death) is the traditional yardstick — beneficiaries cannot demand earlier payment, but the executor should not delay beyond this without good reason. Residuary beneficiaries are entitled to interest at 8% per annum on legacies not paid within the executor's year; (6) INSOLVENT ESTATES: if the estate is insolvent (debts exceed assets), the executor must follow the statutory order of payment and NOT distribute anything to beneficiaries until all creditors are paid in full — distributing to beneficiaries ahead of creditors makes the executor personally liable.

Before drafting the final estate accounts and making the final distribution, several tax obligations must be discharged: (1) DECEASED'S FINAL INCOME TAX RETURN (SELF-ASSESSMENT): (a) the executor must file a Self-Assessment tax return for the deceased covering the period from 6 April in the tax year of death to the date of death; (b) HMRC may issue a P800 tax calculation showing any underpayment or overpayment; (c) any tax owing is a debt of the estate; any refund is an asset; (d) interest and penalties can arise if the return is filed late — even after death; (2) ESTATE INCOME TAX (SA900): if the administration period spans more than one tax year, the executor must file an SA900 (Trust and Estate Tax Return) for the estate each year the administration continues. The estate pays tax on income at the basic rate — beneficiaries receive tax credits on their share of income when distributed; (3) CAPITAL GAINS TAX: if estate assets are sold during the administration period for more than their probate value, the gain is subject to CGT. The executor must report this on the SA900 (or by standalone capital gains reporting if total gains exceed the exempt amount); (4) TRUST REGISTRATION SERVICE (TRS): if the will creates a trust (e.g. a trust for minor children, a discretionary trust, an interest in possession trust), the trustees must register the trust on HMRC's Trust Registration Service within 90 days of creation. Estates themselves are generally not subject to TRS registration (excepted unless they have a UK tax liability beyond basic rate income tax); (5) ESTATE ACCOUNTS: the executor should prepare formal estate accounts showing: (a) inventory of all assets at date of death with probate values; (b) all liabilities paid; (c) administration expenses; (d) income received; (e) tax paid; (f) distributions made to each beneficiary; (g) balance remaining if not yet distributed. Residuary beneficiaries are entitled to see the estate accounts on request; (6) EXECUTOR'S DISCHARGE: once all assets are distributed and accounts are finalised, the executor's responsibilities end. An assent (Land Registry AP1 form) is used to transfer property to beneficiaries. The estate is then closed. The executor retains potential exposure to unknown claims for 12 years (limitation period for breach of duty) — keep all estate records for at least 12 years.