Personal Representative Duties Timeline UK: What to Do and When After a Death
Updated 31 May 2026 · 10 min read · Estate Administration
Taking on the role of executor or administrator is one of the most demanding responsibilities a person can accept. Administered correctly, it protects the deceased’s estate and provides for the beneficiaries. Administered incorrectly, it can expose the personal representative to personal liability. This guide sets out what needs to be done and when.
Immediately on Death (Days 1–14)
Register the death
Deaths must be registered within 5 days at the local register office. You need the medical certificate of cause of death. Order at least 10 certified copies of the death certificate — you will need them for banks, HMRC, pension providers, and Land Registry.
Locate the will and notify institutions
Search at home, with the deceased’s solicitor, and at the National Will Register. Notify banks (to freeze accounts), pension providers, DWP (to stop benefits), HMRC, and the deceased’s employer.
Secure and insure assets
Lock up any property, ensure insurance is in force (standard house insurance policies may be invalidated if the property is unoccupied — check and arrange vacant property cover if needed), and take possession of valuable portable items.
Weeks 2–8: Valuation and IHT Assessment
Value the estate
Obtain valuations for all assets at the date of death: property (RICS surveyor or estate agent), investments (probate value from stockbroker or registrar), bank accounts (obtain balance statements), life insurance (cash value or sum assured), business interests, and personal chattels (professional valuation if significant).
Complete the IHT account
If the estate is above the excepted estate threshold, complete HMRC Form IHT400 (and the relevant schedules). If an excepted estate, complete Form IHT205 (C5 for Scottish deaths). The IHT account must be submitted to HMRC and any tax due must be paid — or the first instalment paid — within 6 months of the end of the month of death.
Apply for the grant of probate
Submit the probate application to the Probate Registry (online via HMCTS or paper PA1P/PA1A). Include the original will, the death certificate, the IHT reference number (obtained from HMRC after submitting the IHT account), and the probate fee (£273 for estates over £5,000). Processing times: typically 6–12 weeks in 2025–26.
Months 3–6: After the Grant Is Issued
Advertise for creditors (section 27 Trustee Act 1925)
Advertise in the London Gazette (and a local newspaper if land held) for creditors and claimants. Wait at least 2 months after the advertisement before distributing. This protects you from personal liability to unknown creditors who emerge after distribution.
Collect in assets and pay debts
Use the grant to release bank accounts, transfer or sell investments, sell or transfer property, and collect insurance proceeds. Pay funeral expenses, testamentary expenses, and all outstanding debts in the correct priority order. Maintain detailed records of every receipt and payment.
Estate income tax and capital gains
The estate is a separate taxpayer from the date of death. Any income (bank interest, rental income, dividends) and capital gains (on asset sales above probate value) arising during administration must be reported to HMRC via a Trust and Estate Tax Return (SA900). The personal representative is liable for tax on estate income and gains as a trustee-like fiduciary.
Months 6–18: Distribution and Completion
Apply for HMRC clearance (IHT30)
Once HMRC has accepted the IHT account and all IHT is paid, apply for a clearance certificate using Form IHT30. Do not distribute the estate until clearance is obtained. HMRC processing can take 3–6 months or more after the IHT account is accepted.
Prepare estate accounts and distribute
Prepare final estate accounts showing all assets, liabilities, expenses, and the net estate available for distribution. Send accounts to residuary beneficiaries for approval. Execute assents for property (in writing, registered at Land Registry). Pay specific legacies and distribute residue. Obtain signed receipts from all beneficiaries.
Final income tax return and close the estate
Submit the final SA900 Trust and Estate Tax Return for the period from death to the date of final distribution. Pay any outstanding income tax and CGT. Obtain receipts for all distributions. Retain estate records for at least 6 years (HMRC compliance).
Key Deadlines at a Glance
- 5 days from deathRegister the death at the local register office
- 6 months from deathIHT payment deadline — first instalment or full IHT payment due to HMRC (or 6 months from end of month of death)
- 6 months from grantDeadline for Inheritance Act 1975 claims — claimants lose the right to apply after this period (unless court extends)
- 2 months after s.27 adMinimum waiting period before distributing to beneficiaries after London Gazette advertisement
- 12 months from deathExecutor’s year — benchmark after which beneficiaries can press for distribution
- 31 Jan after tax yearSA900 Trust and Estate Tax Return filing deadline for the tax year ending 5 April
FAQs
What are the first things an executor must do after someone dies?
The immediate priorities after a death are: (1) Register the death — a death must be registered within 5 days in England and Wales (8 in Scotland) at the local register office. You will need the medical certificate of cause of death from the doctor or hospital. (2) Obtain multiple certified copies of the death certificate — you will need them for banks, HMRC, Land Registry, and other institutions; order at least 10. (3) Locate the will — check at home, with the deceased's solicitor, and at the National Will Register (Certainty). (4) Secure assets — lock up property, maintain insurance, and prevent loss or deterioration of estate assets. (5) Notify immediate institutions — banks (to freeze and eventually release accounts), pension providers (to stop payments), DWP (to stop benefits), HMRC, and the deceased's employer. (6) Arrange the funeral — technically not an estate administration step, but a practical first action; the executor is responsible for arranging and paying for the funeral from estate assets.
When must inheritance tax be paid after a death?
Inheritance tax (IHT) must be paid — or at least the first instalment paid — within 6 months of the end of the month of death. This is the critical IHT payment deadline: if the deceased died in March 2026, IHT is due by 30 September 2026. Late payment attracts interest at HMRC's late payment rate (currently 7.5% plus base rate). There is an important practical problem: most banks require a grant of probate before they will release funds to pay IHT — but HMRC requires IHT to be paid before issuing clearance to obtain the grant. The solution is: (1) use personal funds or a bridging loan to pay IHT and then recover from the estate; (2) use the Direct Payment Scheme (HMRC form IHT423) to instruct banks to release funds directly to HMRC to pay IHT before the grant issues — most major banks participate. For estates with business or agricultural property or land, IHT can be paid in 10 annual instalments, but interest accrues on unpaid instalments.
How long does estate administration typically take in England and Wales?
Simple estates (no property, no disputes, no IHT) can be administered in 6–9 months. Estates with property typically take 9–18 months, because a house sale or transfer involves Land Registry processes after probate is obtained. Estates with IHT to pay and account (IHT400) take longer because HMRC can take 3–6 months or more to accept the IHT account and provide clearance. Complex estates — those with disputes, foreign assets, business interests, trusts, or missing beneficiaries — can take 2–5 years. The main causes of delay are: HMRC processing times for IHT accounts; Probate Registry waiting times (6–12 weeks for a straightforward application in 2025-26); property sales; and beneficiary disputes. An executor's year — the principle that a personal representative should not be expected to complete administration within the first 12 months — is a long-established protection against beneficiaries suing prematurely.
What is the executor's year?
The 'executor's year' is an equitable principle that a personal representative has a reasonable time — generally the year following the death — to administer the estate before a beneficiary can compel payment of their legacy or share. It does not mean administration takes exactly one year or that the personal representative has unlimited time; it means a beneficiary cannot force distribution within the first 12 months even if the estate appears straightforward. The executor's year is not a fixed statutory period — it is a starting point, and personal representatives who take more than a year must have good reasons for the delay. After the year, a beneficiary may apply to court for an order for distribution, and if the delay is unreasonable, the personal representative may be ordered to pay interest on legacies from the end of the year.
What is an HMRC estate clearance certificate?
An HMRC estate clearance certificate (also called a Form IHT30 clearance certificate) is the formal document from HMRC confirming that all inheritance tax and interest on the deceased's estate has been paid and accepted. It is issued after HMRC has reviewed the IHT account, satisfied itself that the correct tax has been paid, and confirmed the estate is clear of further IHT liability. Personal representatives should not distribute the estate until clearance is obtained (or until satisfied that no IHT is due on an excepted estate), because distribution without clearance risks personal liability for any additional IHT subsequently assessed by HMRC. Clearance takes a number of months after the IHT account is accepted; it is not issued automatically and must be specifically applied for using Form IHT30. Once issued, it is binding on HMRC except in cases of fraud or significant failure to disclose assets.
Does an executor have to produce estate accounts?
A personal representative (executor or administrator) has a duty to account to the beneficiaries for their administration of the estate. Final estate accounts are the document that records: all assets collected, all debts and expenses paid, all distributions made, and the balance available for distribution to beneficiaries. There is no statutory form, but estate accounts should show clearly what came in, what went out, and what remains. Residuary beneficiaries — those entitled to what is left after specific legacies — are entitled to inspect the estate accounts before they sign a receipt for their share. A beneficiary can apply to court for an order for accounts if the personal representative refuses to provide them. Professionally prepared estate accounts (by a solicitor or accountant) are normal practice for complex estates. For simple estates, a personal representative can prepare accounts themselves, but care should be taken to record every transaction.
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