Executor Advertising for Creditors UK (2026): The Trustee Act 1925 s.27 Notice That Protects Executors from Personal Liability

An executor's primary duty before distributing an estate is to identify and pay all valid debts and liabilities of the deceased. If the executor distributes the estate to beneficiaries without first satisfying all debts, and a creditor later comes forward, the executor faces personal liability: (1) THE EXECUTOR'S PERSONAL LIABILITY RULE — DEVASTAVIT: under the doctrine of devastavit, an executor who 'wastes' the estate (including by distributing assets before debts are paid) becomes personally liable to creditors for the amount they cannot now recover. This means the executor may have to pay the creditor out of their own pocket if the estate assets have already been paid to beneficiaries; (2) THE PRACTICAL PROBLEM — UNKNOWN CREDITORS: most executors can identify the deceased's known debts — the mortgage, utility bills, credit cards, and similar. But there may be unknown or forgotten debts: (a) old business debts from a company the deceased wound up years ago; (b) personal guarantees the deceased gave and never mentioned; (c) contractual liability claims arising from work the deceased undertook; (d) benefit overpayments (DWP, local authority housing benefit); (e) HMRC liabilities for unreported income; (f) claims from former employees or business partners; (3) THE WINDOW FOR CLAIMS: debts are subject to limitation periods — generally 6 years under the Limitation Act 1980 for simple contract debts; 12 years for debts under a deed or specialty. An executor who distributes promptly may be doing so while some of these limitation periods are still running; (4) THE IMPORTANCE OF THE TA 1925 s.27 PROCEDURE: Trustee Act 1925 s.27 provides a complete statutory defence for an executor who has followed the prescribed advertising procedure and then distributed. The executor is not liable to a creditor who failed to come forward in response to the notices — even if the creditor later proves the debt is valid. The liability passes to the beneficiaries who received the distribution (in proportion to what they received) — not the executor.

The Trustee Act 1925 s.27 procedure requires two types of statutory notice before the executor distributes the estate: (1) LONDON GAZETTE NOTICE: the executor must place a notice in the London Gazette (the official UK government publication). The notice must: (a) state that the executor intends to distribute the estate of the deceased; (b) identify the deceased (full name, address, date of death); (c) call upon persons having claims against the estate to send particulars of their claims to the executor (or their solicitor) by a specified date — this date must be at least 2 months after the date of the notice (s.27(1)); (2) LOCAL NEWSPAPER NOTICE: the executor must also place a notice in a local newspaper circulating in the district where the deceased owned land (if they owned land). The local notice serves to warn local creditors who would not necessarily read the London Gazette. Where the deceased held land in multiple areas, the executor should advertise in a newspaper in each area where land was held; (3) OTHER NOTICES: s.27(2) provides that the executor must also make 'such other like notices as would, in any special case, have been directed by a court of equity in an action for administration.' In practice, this means the executor should consider placing additional notices in trade publications or professional registers if the deceased ran a business or was a member of a regulated profession; (4) THE REQUIRED WAITING PERIOD: once all required notices have been placed, the executor must wait until the final date specified in the notices (at least 2 months from the latest notice) before distributing the estate. A distribution made before the waiting period expires does NOT attract the s.27 protection; (5) REVIEWING CLAIMS RECEIVED: after the notice period expires, the executor must review any claims submitted and: (a) pay valid claims in full before distributing; (b) set aside sufficient funds for any disputed claims; (c) consider taking a bond or indemnity from beneficiaries in respect of any uncertain potential claims.

The s.27 procedure gives the executor a valuable but not absolute protection: (1) WHAT THE PROTECTION COVERS — COMPLETE DEFENCE: if the executor has placed the required notices, waited the required period, and then distributes: (a) the executor is PERSONALLY discharged from liability for any creditor or claimant who did not come forward during the notice period; (b) the executor can distribute to beneficiaries without retaining funds for the unknown claim; (c) the unknown creditor's remedy is against the BENEFICIARIES who received the distribution (not the executor); (d) the creditor's claim against beneficiaries is limited to the value each received — if the estate was fully distributed, the creditor may only recover the amounts the beneficiaries still hold; (2) WHAT THE PROTECTION DOES NOT COVER: the s.27 protection does NOT: (a) discharge the executor from liability for KNOWN debts — the executor must still pay all debts they actually know about; (b) protect the executor from claims that AROSE after the date of death (post-death liabilities); (c) protect the executor who deliberately ignored obvious signs of potential claims; (d) cover Inheritance (Provision for Family and Dependants) Act 1975 claims — the six-month time limit for family provision claims runs from the grant of probate; an executor should not distribute within 6 months of the grant without taking specialist advice; (3) INHERITANCE ACT CLAIMS — A SEPARATE CONSIDERATION: Inheritance Act 1975 s.20 imposes personal liability on an executor who distributes within 6 months of the grant of representation to a person who had a valid s.1 claim. The s.27 procedure does NOT protect against this — the executor should wait at least 6 months from the grant before final distribution, or take advice on whether this risk exists; (4) THE INTERACTION WITH BENJAMIN ORDERS: where a specific creditor or beneficiary cannot be located (rather than an unknown claim), the executor should consider a Benjamin order (a court order authorising distribution on the assumption that the missing person is dead or cannot be found) rather than relying solely on the s.27 procedure. The s.27 procedure is designed for unknown claims, not missing known persons.

The London Gazette notice is the central element of the s.27 procedure. Here is the practical information for placing one: (1) HOW TO PLACE A LONDON GAZETTE NOTICE: the London Gazette now accepts online submissions at thegazette.co.uk. You can submit an estate notice (specifically the 'deceased estates' notice type) directly through the website. The notice requires: (a) the full name of the deceased; (b) the deceased's address at death; (c) date of death; (d) the executor's or solicitor's contact details to which claims should be sent; (e) the closing date (at least 2 months from the notice date); (2) COST: the London Gazette charges a fee per notice. As of 2026, the standard estate notice costs approximately £82 + VAT via the online portal. The fee is a legitimate estate administration expense and can be charged to the estate; (3) LOCAL NEWSPAPER NOTICE: local newspaper advertising costs vary. Many solicitors use legal notice services that place the local newspaper notice simultaneously with the Gazette notice. The local notice is typically a similar style advertisement. Cost: typically £30–£150 depending on the publication; (4) TIMING: place the notices as soon as possible after the grant of probate/letters of administration. The 2-month waiting period runs from the date of the notice — so the sooner you advertise, the sooner you can distribute; (5) RECORD KEEPING: the executor should retain: (a) a copy of the published London Gazette notice (the Gazette provides a PDF); (b) a copy of the local newspaper notice; (c) evidence of the notice dates; (d) a record of all claims received during the notice period; These records should be kept as part of the estate administration file — they are the executor's evidence of the s.27 protection if a creditor later emerges; (6) EXECUTOR'S SOLICITORS: many executors instruct solicitors to handle the estate administration, and the solicitor will place the notices as a matter of routine. If you are acting as a lay executor, you can place the notices yourself through thegazette.co.uk.

Whether the s.27 procedure is worth undertaking depends on the circumstances of the estate: (1) WHEN IT IS STRONGLY ADVISABLE: the s.27 procedure is strongly advisable where: (a) the deceased ran a business (even years ago) — business creditors may have claims that are not immediately apparent; (b) the deceased was in a regulated profession (doctor, solicitor, accountant, financial adviser) — professional indemnity claims can be significant and slow to emerge; (c) the deceased signed personal guarantees — guarantees often survive the guarantor's death and become binding on their estate; (d) the deceased had any disputes, litigation, or potential claims outstanding; (e) the deceased had a complex financial life — multiple properties, offshore assets, business interests; (f) the estate is being distributed without close knowledge of the deceased's full financial history; (2) WHEN IT MAY BE LESS NECESSARY: the s.27 procedure may be less critical where: (a) the estate is very small and consists only of personal property with no land; (b) the executor is an adult child who knows the deceased's affairs intimately and there are clearly no creditors; (c) the estate is insolvent in any event (in which case formal insolvency processes may be more appropriate); (3) THE COST-BENEFIT ANALYSIS: the total cost of a s.27 procedure (Gazette notice + local newspaper) is typically £100–£300. This is a modest sum compared to the personal liability that an executor faces for an undiscovered debt. In most professional estate administrations, the s.27 notice is placed as a matter of course; (4) THE EXECUTOR'S DUTY OF CARE: even where the s.27 procedure is not strictly necessary, an executor who fails to take reasonable steps to identify creditors may be in breach of their duty of care to the estate. The s.27 procedure is the most reliable way to demonstrate that the executor has taken such steps; (5) EXCEPTED ESTATES — INHERITANCE TAX: the s.27 procedure is entirely separate from the IHT excepted estate procedure. An executor can use the HMRC excepted estate procedure (IHT205) without having placed s.27 notices — they are different things addressing different risks.