Handling someone’s estate can feel overwhelming, but you don’t have to do it alone.
This practical, step-by-step probate checklist walks you through the probate process, from securing the property to distributing the estate. Whether you’re acting as an executor named in a Will or administering an estate under the rules of intestacy, this guide is here to help.
Disclaimer: This guide provides general information and does not constitute legal advice. For tailored support, please consult a qualified probate solicitor or accountant.
Need extra help? We’ll also highlight when to involve professionals or consider insurance to protect against personal liability.
These policies, as well as the risk management steps you need are explained in this executor checklist.
If you want to learn more about your duties, visit our Executor Duties Checklist.
Disclaimer: This checklist is for general guidance only and does not constitute legal advice. For personalised support, please consult a qualified solicitor.
Insuristic can help you arrange a free initial consultation with a solicitor, whether you have started the work or not, visit our find a probate solicitor for details.
This page walks you through the full Probate Checklist step by step, with practical tools, checklists, and links to specialist support.
We recommend reading it in order if you're new to the process. If you're returning to this page, simply click the step below that applies to jump straight to that section.
This is the first essential task in your Probate Checklist and should be done as soon as possible.
Registering a death involves a straightforward yet formal face-to-face meeting with the Registrar. The Registrar will support you throughout the process, but you may prefer to bring someone along for comfort or assistance.
The following points will assist you in this process.
Tell Us Once is an online service that allows you to notify several government organisations about a person's death simultaneously, significantly reducing the administrative burden on the Executor.
Organisations notified by Tell Us Once include:
HM Revenue and Customs (HMRC) (excluding business taxes, such as VAT, which must be notified separately)
Department for Work and Pensions (DWP)
Passport Office
Driver and Vehicle Licensing Agency (DVLA)
Local council
Public sector or armed forces pension schemes
You'll still need to inform banks, building societies, and other institutions individually.
The Death Notification Service simplifies reporting a death to financial institutions. Similar to the Government’s Tell Us Once service, when you notify the Death Notification Service (or Settld) about the deceased's accounts with participating banks and building societies, they will inform each institution and their associated brands simultaneously.
If you are an Executor or Administrator, you'll receive instructions on the next steps following your notification. If you're not managing the deceased's estate but want to assist by informing institutions, all correspondence will be directed to the Executors or Administrators.
It is advisable to use both the Tell Us Once service and a Death Notification Service, as they operate separately and independently.
If you’re unsure about the property's current energy supplier, the National Energy Association (NEA) provides useful guidance on how to find out.
Vulnerable Persons:
If the deceased was caring for vulnerable individuals, such as children, elderly relatives, or disabled dependents, you may need to contact your local Social Services for support and guidance.
Pets:
If there are pets that family or friends cannot care for, the Executor must arrange suitable care. The deceased may have provided instructions in their Will; if not, consider contacting an animal shelter:
In the early days after the death, there are several practical tasks to complete beyond registering the death:
Return the driving licence to DVLA, Swansea, SA99 1AB
Return the passport with the required form to:
Customer Contact Centre, Her Majesty’s Passport Office, PO Box 767, Southport, PR8 9PW
Return any library cards to the local authority
Return bus passes, Blue Badges, or parking permits to the relevant issuing body
Cancel any memberships, subscriptions, or loyalty schemes
These small but important steps help close down the deceased’s affairs and reduce the risk of identity fraud.
This is a key step in the Probate Checklist, as from the moment of death, personal representatives—Executors (if there’s a Will) or Administrators (if there isn’t)—become legally responsible for insuring the deceased’s property.
Any gap in cover or underinsurance can expose them to significant personal liability, with any uninsured losses potentially having to be paid from their own funds.
Standard home insurance usually becomes invalid if a property remains unoccupied for over 30 days. Even if insurers agree to continue coverage, new restrictive conditions often apply.
Be cautious: many online policies offer limited cover (e.g., covering only Fire, Lightning, Explosion, Earthquake, and Aircraft—known as FLEEA insurance) and aren't designed for Personal Representatives' liabilities.
To address these specific needs, Insuristic offers a tailored policy designed specifically for personal representatives arranging probate property insurance online.
Comprehensive coverage specifically to protect your liabilities.
Flexible policy lengths (3, 6, 9, or 12 months).
No fees for early cancellation, unlike many standard policies.
Full pro-rata refunds if cancelled early and no claims are made.
Dedicated in-house claims support to assist with arranging loss adjuster visits and negotiating fair settlements.
Get a Quote: Unoccupied Probate Property Insurance
Useful Resources:
It’s common for properties to remain occupied after the owner's death, whether by existing residents, future beneficiaries, or family members. If occupants have permission from the executors, the property can still be insured. However, properties with occupants subject to forced eviction will typically be uninsurable.
Traditional Home Insurance or Landlord Insurance policies (unless previously established for tenants) usually do not provide adequate cover for probate situations, potentially leaving you exposed to financial risks.
To address this specific scenario, Insuristic has collaborated with specialist underwriters to develop suitable coverage options that can be arranged offline.
If the deceased’s home is now empty, it’s essential to take proactive steps to protect the property and minimise risk. As a personal representative, you're legally responsible for safeguarding the estate, and that includes securing any unoccupied property.
Lock all doors and windows.
Drain the water system.
Switch off utilities at the mains.
Unplug all electrical appliances.
Ensure all taps are tightly turned off.
Fix any obvious maintenance issues (insurance will not cover claims caused by poor maintenance or wear and tear).
Keep the garden and exterior tidy to avoid drawing attention.
Redirect post to prevent mail from building up.
Arrange regular property inspections as required by your insurance policy.
Note: Insurance providers have varying requirements for security, inspections, and utilities. It’s crucial to read the policy conditions carefully and ensure full compliance, otherwise, claims may be denied, and you could be personally liable for any losses.
Having suitable insurance is critical—but so is complying with all policy conditions. Insuristic’s Probate House Insurance is designed for personal representatives, with:
Low minimum security requirements - just locks on all accessible windows and doors - no specific lock types are required.
Optional drain down of water systems under Silver and Gold levels, although claims payments are capped (£3,500 on Silver and £5,000 on Gold).
Insurers typically require:
Regular inspections
Utilities to be turned off
The property to be kept in a good state of repair
Failing to meet these conditions may invalidate your policy, leaving you personally liable for any losses.
This is an important step in the Probate Checklist, not just for practical reasons but because arranging the funeral is often a meaningful part of the grieving process.
Once the death is registered, you can begin organising the funeral. Check whether a funeral plan exists—this may specify a particular Funeral Director. If you're unsure, you can trace a funeral plan here. Contact us if you need help finding a local Funeral Director.
The Funeral Director will guide you through the process and can handle everything on your behalf, or you can stay involved as much as you wish.
They typically:
Care for the deceased
Complete the legal paperwork for burial or cremation
Coordinate the service, location, timing, and attendees
Consider the following:
Burial or cremation?
Type of coffin?
Religious or non-religious service?
Flowers or charitable donations?
Will there be a wake?
Grief is a deeply personal experience, and it’s normal to feel overwhelmed. Give yourself time to adjust, and be patient with yourself and others as you process the loss.
Here are some helpful ways to cope:
Talk – Sharing your feelings with friends, family, or a support group can help ease emotional pain.
Cry – Sadness is natural, and crying can help release emotional tension.
Rest – Grief is exhausting. Sleep when you need to and don’t push yourself too hard.
Eat well – A balanced diet can support emotional resilience. Try to avoid alcohol or substances that may worsen how you feel later.
If you or someone close to you needs additional support, Cruse Bereavement Support offers free, confidential help across the UK, including one-to-one support from trained volunteers.
Step 5 of the Probate Checklist focuses on confirming whether a valid Will exists.
If you believe the deceased left a Will, it’s vital to locate the most recent and legally valid version. For a Will to be valid in England and Wales, it must:
Be in writing
Be signed and dated by the deceased
Be witnessed by two independent individuals who are not beneficiaries under the Will
If you're unsure where the Will is stored, we recommend carrying out a Will Search Combined with Certainty – The National Will Register.
This search checks their own database (over 10 million registered Wills) and contacts solicitors and Will writers both locally and nationally.
It also serves as a prerequisite for arranging Missing Will Insurance.
If no valid Will can be located, or if the Will has been revoked or declared invalid, the deceased is said to have died intestate.
In this case, the estate is distributed according to the rules of intestacy.
Read more about the rules of intestacy here
Consult a probate genealogist – to trace heirs and confirm family entitlement. Insuristic can help arrange a free consultation.
Arrange Missing Beneficiary Insurance – protects personal representatives from future claims by unknown or later-discovered relatives. If the estate is valued under £350,000 and a verified family tree (covering three generations) shows no red flags, Insuristic can often provide a quote.
If a valid Will is found, it usually names the Executors the deceased chose to manage the estate.
If there is no Will, or the Executors cannot or do not wish to act, an Administrator is appointed under the rules of intestacy.
Note: Executors and Administrators cannot act if they:
Are under 18 years of age
Are currently bankrupt or going through undischarged bankruptcy proceedings
This is another critical step in the Probate Checklist. If done incorrectly, it can be costly to fix and may leave you personally liable for future mistakes.
Before applying for the Grant of Probate, you must establish the full value of the estate, this means identifying all assets and liabilities as of the date of death.
The good news? Much of this process can now be streamlined for free—see below.
You must contact each bank, building society, investment provider, pension company, and other relevant institutions to request date-of-death balances.
Failing to identify an asset could lead to an incorrect estate valuation, which may expose personal representatives to claims or penalties.
Gretel offers a free tool to trace:
Lost bank accounts
Pensions
Life insurance policies
Trust funds
Shares
Using a tool like Gretel helps ensure you haven’t missed any financial assets.
Property is often the most valuable asset in an estate, and getting an accurate valuation is essential for both probate and Inheritance Tax purposes.
Obtain a professional valuation: HMRC recommends using a RICS-qualified surveyor to provide an open market valuation as of the date of death.
Get at least two valuations: This can help ensure the figure is accurate and defendable if HMRC raises questions.
Include all properties: Don’t forget holiday homes, buy-to-lets, or jointly owned properties (you’ll need to declare the deceased’s share).
If the property was gifted but still occupied by the deceased (known as a gift with reservation of benefit), it still forms part of the taxable estate.
If the property is jointly owned, you’ll need to determine whether it was held as joint tenants (passes automatically) or tenants in common (only the deceased’s share is included).
Tip: Valuation errors are a common cause of delays and HMRC investigations. Using a qualified valuer helps reduce your personal liability as an executor.
You’re also responsible for finding and settling any debts owed by the estate.
Request a FREE credit report from Experian or Equifax to identify outstanding:
Credit cards
Loans
Mortgages
Utility bills
Overdrafts
These reports offer faster and more detailed protection than traditional Section 27 Notices, which delay estate distribution by at least two months and offer limited protection.
Tip: Combine a Deceased Credit & Liability Report with Section 27 Insurance to get a discount on your insurance and safeguard personal representatives and beneficiaries against future claims from unknown creditors.
You must account for any gifts the deceased made that could affect the estate’s Inheritance Tax (IHT) liability. This includes:
Gifts made within 7 years of death
Gifts where the deceased retained a benefit—e.g. gifting a home but continuing to live in it
Keep accurate records of all such gifts. Gifts must be disclosed to HMRC and could impact the IHT payable by the estate, depending on their value and nature.
One of your key responsibilities as a personal representative is to determine whether Inheritance Tax (IHT) is due on the estate.
Start by asking:
Do the deceased’s assets (property, savings, investments) total more than £325,000?
If yes, consider:
Was the deceased widowed? They may benefit from a transferable Nil Rate Band.
Did the deceased make any taxable gifts in the last 7 years?
These factors affect how much (if any) IHT is payable.
You’ll need to:
Calculate any tax due
Other taxes such as Capital Gains Tax and Income Tax may also apply during estate administration. These are also your responsibility to declare and settle.
Important: Mistakes in tax reporting can result in personal financial liability. You cannot insure against incorrect tax submissions—so it’s strongly recommended to seek advice from a qualified accountant or tax advisor.
As a personal representative, one of your key responsibilities is to collect all assets and maintain a full and accurate record of every transaction involving the estate.
An Executor Account is a dedicated bank account used solely for managing estate finances. Even though funds may not come in immediately, opening this account early is good practice and helps you:
Keep estate money separate from personal finances
Track all income and expenditure
Simplify the preparation of Estate Accounts later on
It’s advisable to open an Executor Account regardless of the estate’s size. You can do this through:
Your own bank
The deceased’s bank
Or a specialist provider (often faster and more efficient)
Cater Allen – Offers accounts specifically for executors and personal representatives
Dos Pay – Provides a dedicated Probate and Executor Accounts Service
You must keep a full record of all money coming into and leaving the estate. These records will be needed to prepare the Estate Accounts, which must be shared with beneficiaries for approval before the estate is distributed.
An Executor Account helps with this by maintaining a digital transaction history, providing clear evidence of all financial activity.
For more details, see Step 9: Preparing Estate Accounts.
As the Executor or Administrator, you are responsible for identifying and locating everyone entitled to inherit from the estate.
Your duty is to locate and contact all named beneficiaries. It's best practice to:
Send a formal letter with a copy of the Will (or relevant extract)
Request proof of identity, such as:
A valid photo ID (e.g. passport or driving licence)
A recent utility bill or bank statement confirming their address
The Rules of Intestacy determine who inherits. In some cases, it may be necessary to:
Conduct family tree research
Instruct a probate genealogist to trace next of kin
Consider Missing Beneficiary Insurance to protect against future claims
Identifying all beneficiaries accurately is crucial—distributing the estate incorrectly could lead to personal liability for you as the personal representative.
For more on dealing with intestacy, see "Step 5: Finding a Will or Checking Its Validity."
If a named beneficiary in the Will has also died, your next steps depend on both the wording of the Will and the legal rules of survivorship.
Some Wills include specific instructions—such as:
“If [Name] dies before me, their share shall pass to their own children.”
If there is no such clause, you must refer to statutory rules.
If the deceased beneficiary was a child, grandchild, or remoter descendant of the person who died, their entitlement may automatically pass to their own children—unless the Will states otherwise.
Many Wills include a survivorship clause requiring a beneficiary to live at least 28 days after the deceased to inherit. If the beneficiary dies within that period, it’s treated as if they died first, and their share is redirected according to the Will or the intestacy rules.
If they die after the specified period, their inheritance becomes part of their own estate.
If you're unfamiliar with the family tree or are unsure about how a gift should be distributed:
Consult a specialist probate genealogist—particularly one who also understands risk management
Avoid genealogists focused solely on family research, as they may not provide the protection needed for arranging Missing Beneficiary Insurance
Important: Mistakes in distribution can lead to personal liability, so caution and proper support are essential.
As a personal representative, you may encounter complex scenarios when administering inheritances. Here’s how to manage some common ones:
You must show evidence that every reasonable effort has been made to locate any missing beneficiaries. This may involve:
Conducting your own thorough searches
Instructing a specialist probate genealogist if needed
Professional support can be costly, so exhaust free and low-cost methods first. If there’s still uncertainty, consider Missing Beneficiary Insurance to protect against future claims.
If a beneficiary is under 18—or under the vesting age specified in the Will (commonly 18, 21, or 25)—their share must be held in trust until they reach the required age.
You’ll need to ensure that:
Suitable Trustees are appointed (this may include you)
The funds are properly managed in the interim
If a beneficiary is bankrupt, their inheritance must be paid directly to the Trustee in Bankruptcy, not to the individual. You should seek professional advice to handle this correctly and lawfully.
If a beneficiary is unable to manage their inheritance due to a disability, illness, or other vulnerability, it is your duty to ensure the funds are protected and appropriately managed—potentially via a Trust or specialist support.
For more on trusts and protecting vulnerable beneficiaries, see this guide
The Grant of Representation is a legal document issued by the Probate Registry (part of the High Court) that gives you the official authority to deal with someone’s estate after they’ve died. This includes collecting assets, settling debts, and distributing the estate to beneficiaries.
There are three main types of grants:
Grant of Probate: Issued to the Executor(s) named in a valid Will.
Grant of Letters of Administration: Issued when the person died without a Will (intestate), and an Administrator is appointed.
Grant of Letters of Administration with Will Annexed: Issued when there is a valid Will, but no Executors are named or able to act. An Administrator is appointed instead.
These are often collectively referred to as "probate".
Most asset holders, like banks, building societies, and share registrars, will not release funds or allow property transfers without seeing a Grant of Representation. It proves you have the legal authority to act on behalf of the estate.
Not sure if you need a Grant?
Insuristic can help you arrange a free consultation with a specialist probate solicitor.
The Grant of Representation is a legal document issued by the Probate Registry (part of the High Court) that gives you the official authority to deal with someone’s estate after they’ve died. This includes collecting assets, settling debts, and distributing the estate to beneficiaries.
Many traditional probate firms still recommend placing Section 27 Notices in the London Gazette and a local newspaper. These statutory notices are designed to protect personal representatives against claims from unknown creditors—by giving creditors a two-month window to come forward.
Not really. In most cases, Section 27 Notices are now:
Outdated – They rely on the hope that a creditor will spot and respond to a public notice
Slow – They introduce a two-month delay to estate administration
Expensive – Costs can easily exceed £200–£300, with little added value
Today, executors and administrators can:
Request a free deceased credit report from Experian or Equifax to uncover outstanding debts
Arrange Section 27 Insurance, which provides Insurance protection against future claims from unknown creditors, without the two month wait.
🛡️ This approach offers:
Faster estate administration
Better creditor visibility
Broader insurance protection without unnecessary delay
Learn more about Section 27 Insurance and Deceased Credit Reports.
Using modern tools is not just more efficient—it also reduces your risk as a personal representative.
Once you have obtained the Grant of Representation it needs to be sent to all of the required companies to enable them to release the monies. This can either be the original or one of the sealed office copies.
Once the Grant of Representation has been received, you will be able to legally complete the sale of Assets, such as property or investments.
As you start to receive monies from the asset holders, you will need to ensure that the money is paid into the Executor account, keeping a separate note of the income and capital. Setting up a Cash account will help you with this.
There’s no fixed legal deadline for settling debts, but you must ensure all known liabilities are identified and paid before distributing the estate.
Traditionally, executors were advised to wait two months after placing statutory notices before paying debts. However, modern tools like deceased credit reports and Section 27 Insurance now offer better protection—without unnecessary delays or expense.
Use a deceased credit and liability search to uncover outstanding debts.
Consider Section 27 Insurance to protect against future claims from unknown creditors.
Ensure all verified debts are settled before any distributions to beneficiaries
Failing to pay debts before distribution could leave personal representatives personally liable, so this step must be handled with care.
As well as existing Debts, there will also be certain Expenses that need to be paid, this will include any that have paid on behalf of the estate.
This can of course cover any of the probate insurance policies purchased.
This is a key step in the Probate Checklist. The risk of third-party claims after estate distribution is very real—and defending those claims can lead to substantial legal costs and personal liability.
Once you've received the Grant of Representation, it’s wise to consider arranging legal indemnity insurance.
Insuristic's Estate Protect Direct policies help protect personal representatives and beneficiaries from future claims, offering peace of mind and a safety net against financial liability.
Below are key policies to consider:
If you plan to distribute the estate without waiting for the six-month claims window under the Inheritance (Provision for Family and Dependants) Act 1975, Early Distribution Insurance can protect you, provided there are no known dependants with a potential claim.
Allows early distribution once the Grant is issued
Covers legal costs and awards if a claim is later made and upheld
Note: If a dependant has been excluded from the Will, Insuristic may still be able to help, but we will require:
Detailed information during the quote journey
A copy of the letter written by the testator explaining their decision to exclude the individual
Each case will be assessed individually, and cover is subject to insurer approval.
Section 27 Insurance protects against claims from unknown creditors and is a modern alternative to placing statutory notices.
Avoids the cost and two-month delay of statutory newspaper notices.
Can be arranged after completing a deceased credit and liability search.
Offers long-term protection for both personal representatives and beneficiaries.
In many cases, particularly for estates under £500,000, Section 27 Insurance can be more cost-effective than a traditional Section 27 Notice, and with significantly better coverage.
Find out more about Deceased Credit Reports and Section 27 Insurance.
There is always a risk that a more recent Will may be discovered after distribution, even if a Will has already been found.
Covers defence costs and financial awards if a later Will is validated
Available once you’ve completed a Combined Will Search with the National Will Register
Learn more about Missing Will Insurance.
Missing Beneficiary Insurance is essential when:
The estate is intestate, and a previously unknown heir could later come forward.
The Will contains vague wording such as “all grandchildren”.
A named beneficiary cannot be located after reasonable searches.
Protects against future claims from unknown or untraceable beneficiaries.
Recommended in conjunction with professional genealogist reports.
Offers permanent protection for personal representatives.
Find out more about Missing Beneficiary Insurance.
Before distributing the estate, it’s vital to ensure all legal and financial obligations have been met. Failing to do so could expose personal representatives to personal liability.
All beneficiaries have been correctly identified - Including those under a Will, via intestacy, or after genealogical research.
You’ve reviewed whether the Will or intestacy outcome should be varied - e.g. via a Deed of Variation, if requested by the beneficiaries.
All known debts and administration expenses have been paid - This includes taxes, funeral costs, and professional fees.
All gifts have been correctly interpreted and valued - Particularly specific or conditional gifts in the Will.
There are sufficient funds to pay every beneficiary their full entitlement.
You’ve either waited six months from the date the Grant of Probate was issued, or you’ve arranged Early Distribution Insurance to protect against claims under the Inheritance (Provision for Family and Dependants) Act 1975
If there are not enough assets to cover all gifts or debts:
You must follow strict legal rules about the order of payments
Beneficiaries may not receive their full entitlement
Professional help is strongly advised in this situation to avoid mis-distribution.
If there are not enough assets to cover all gifts or debts:
You must follow strict legal rules about the order of payments
Beneficiaries may not receive their full entitlement
Professional help is strongly advised in this situation to avoid mis-distribution
To arrange a free consultation visit our find a probate solicitor page.
You can do this with a Deed of Variation or Deed of Family Arrangement, you will need legal advice with this.
To arrange a free consultation visit our find a probate solicitor page.
Specific bequests are items or property individually gifted in the Will—for example, “my diamond ring to my niece” or “my classic car to my brother.” These must be handed over exactly as described, and before any cash legacies or residuary estate is distributed.
Confirm the items still exist and are in the estate
Check the beneficiary’s identity and verify their entitlement
Record the transfer for estate accounts
If the item is missing, damaged, or was sold before death, the gift may fail, unless the Will states a substitute arrangement.
Tip: Some items may need a formal valuation or transfer of ownership, especially property, vehicles, or valuable personal effects.
To arrange a free consultation visit our find a probate solicitor page.
Pecuniary legacies are fixed cash amounts left in a Will, such as “£5,000 to each grandchild.” These are paid after specific bequests, but before the residuary estate is distributed.
Confirm the funds are available
Verify beneficiary identity
Record the payment clearly in the estate accounts
If there aren’t enough funds to pay all pecuniary legacies in full, you may need to reduce each legacy proportionally—this is known as abatement.
Paying these gifts in the wrong order or before settling debts can lead to personal liability.
Get help from a probate solicitor if you’re unsure about how to pay legacies.
Executors can consider making interim payments to residuary beneficiaries before the full estate is finalised, but only if they are confident that:
All known debts, taxes, and liabilities have been paid
No significant claims or unknown creditors are expected
There will be sufficient funds remaining to cover all final expenses and entitlements
However, making early distributions without protection carries risk. If a claim arises later, such as from an unknown creditor or a dependant under the Inheritance (Provision for Family and Dependants) Act 1975, the executor may be personally liable.
To safeguard both yourself and the beneficiaries, it is strongly advised to arrange Early Distribution Insurance before making interim payments. This cover:
Allows you to distribute the estate early with confidence.
Protects against future claims from overlooked creditors or dependents.
Covers both legal defence costs and any successful awards.
Once all specific bequests and pecuniary legacies have been distributed, and all debts, taxes, and liabilities are settled, you can move on to distributing the residue of the estate.
The residue is what remains after all other payments have been made. This portion is often shared among multiple beneficiaries and may require careful calculation based on the Will or the rules of intestacy.
Ensure the estate accounts are complete and accurate
Double-check there are no outstanding liabilities or claims
Consider Early Distribution Insurance if distributing within six months of the date of the Grant of Probate.
Request receipts or acknowledgement letters from each beneficiary after payment
Keep a full record of all transactions in the estate accounts
If you're unsure how to calculate or divide the residue, or if the Will includes complex trusts or conditional gifts, it’s sensible to seek professional support.
Find a probate solicitor to help manage estate distribution.
As a personal representative, you are legally responsible for ensuring that the deceased’s tax affairs are correctly settled, both up to the date of death and during the estate’s administration period.
If you’re unsure how to manage this, it’s advisable to consult a qualified probate accountant.
You must confirm that:
All income received before death has been declared
Any income earned by the estate during administration (e.g. bank interest, rental income, dividends) is reported and taxed appropriately
This may involve contacting HMRC to:
Register the estate for self-assessment
Submit returns for the administration period (if required)
Like income tax, CGT is split into two parts:
Before death – Any unrealised capital gains or losses are wiped out on death, but if assets were disposed of by the deceased shortly before death, these may need reviewing.
During administration – If assets are sold by the estate (e.g. property, shares), you may need to report and pay CGT if the gains exceed the estate’s annual exemption.
Getting tax calculations wrong can result in penalties and delays. If the estate is complex or includes property, investments, or foreign assets, it's advisable to seek support from a tax adviser or probate solicitor.
Estate accounts are a formal record of all the financial activity involved in administering the estate. They show how the estate was valued, how assets and debts were handled, and how distributions to beneficiaries were calculated and paid.
Preparing the estate accounts is a critical part of the Probate Checklist that ensures transparency and legal compliance.
If you’re unsure how to prepare accounts, it’s advisable to consult a qualified probate accountant.
Estate Accounts include:
A full breakdown of all assets and their date-of-death values
A record of income received during administration
All liabilities and administration expenses
Tax payments made
Any interim or final distributions
The final balance for each beneficiary
These accounts must be accurate, clear, and complete: you are accountable for every penny.
Yes. As a personal representative, you have a legal duty under Section 25 of the Administration of Estates Act 1925 to:
Collect and administer the estate according to law
Provide a full inventory and accounting to the Court if required
Even if no one asks for them immediately, you have sworn an oath to be able to produce these accounts if called upon, by the court or by beneficiaries.
Good estate accounts also:
Help resolve beneficiary queries
Demonstrate transparency
Reduce your risk of disputes or claims
Estate accounts don’t follow a strict format, but mistakes or omissions can leave you personally liable. If you’re unsure, speak to a specialist probate accountant for help.
As the estate administration reaches its final stage, this is the point where you make the final distributions to beneficiaries. However, before doing so, it is essential to review all steps carefully to ensure nothing has been missed.
If you haven’t already done so by Step 7, we strongly recommend reviewing all executor insurance policies before distributing the estate. These include:
Section 27 Insurance – protects against claims from unknown creditors
Early Distribution Insurance – if you’re distributing within six months of the date of the Grant, this protects against claims under the Inheritance Act
Missing Beneficiary or Will Insurance – where appropriate, to protect you against later claims
Without insurance, you may be personally liable for future claims, even after the estate is distributed.
Ensure the following tasks have been completed:
Have all utilities been notified, accounts closed, and balances settled or refunded?
Are all debts, taxes, and administration expenses paid?
Have all assets been identified, valued, and collected in?
Are the remaining assets sold or transferred to the correct beneficiaries?
Have you received clearance from HMRC for:
Income Tax
Capital Gains Tax
Inheritance Tax (including final IHT100 or IHT400 confirmation, if applicable)
Have you confirmed all beneficiaries:
Are fully identified
Have provided ID
Passed a bankruptcy search
Have all estate accounts been approved by both beneficiaries and personal representatives?
Have you waited six months from the date of the Grant of Probate, or arranged Early Distribution Insurance?
If the estate’s value has increased since you arranged indemnity insurance, check whether the policy’s indemnity limit is still sufficient.
If you arranged cover via Insuristic, we can request an increase in the insured amount (subject to an additional premium).
Some of the money received by residuary beneficiaries may include taxable income, such as:
Bank interest
Dividends from shares
Rental income earned during the administration period
You must issue a Form R185 (Certificate of Deduction of Income Tax) to each residuary beneficiary, outlining their share of any estate income. This allows them to correctly report the amount in their personal tax returns.
Some beneficiaries may be receiving a life-changing sum of money and could benefit from advice on how to invest or manage their inheritance. While many will already have an adviser, others may not.
You can refer beneficiaries to:
An Independent Financial Adviser (IFA).
A wealth management company.
To complete the administration:
Ensure all receipts from beneficiaries have been collected and documented
Close the Executor bank account—only after confirming a zero balance
Organise your files: retain estate records, correspondence, and worksheets
You are required to keep these for 12 years, as claims or queries may arise during that time
Administering an estate involves many legal, financial, and administrative responsibilities. This guide outlines each key step, from registering the death and securing the property to finalising tax and distributing the estate.
To protect yourself from personal liability and avoid costly errors, it’s strongly recommended that you:
Consult a probate solicitor if the estate is complex, disputed, or involves a missing Will or beneficiaries
Seek advice from a probate accountant for tax clearance, income and capital gains reporting, or inheritance tax calculations
Consider executor insurance to cover risks from unknown creditors, dependants, or Will disputes
Mistakes made during estate administration can lead to claims, even years later. If in doubt, don’t go it alone.
Disclaimer: This checklist is for general guidance only and does not constitute legal advice. For personalised support, please consult a qualified solicitor.
Insuristic can help you arrange a free initial consultation, visit our find a probate solicitor for details.
As an executor or administrator, you can be personally liable for defending claims and covering losses if you don’t have Probate Insurance, even when the claim is made against the estate, not directly against you.
Contentious probate isn’t limited to courtroom battles; it often begins with disagreements over who inherits, how the estate is handled, or whether the Will is valid.
These situations may involve someone being left out of the Will, a dispute over how much someone should receive, concerns about how the Will was created, or confusion when no Will exists. Claims under the Inheritance (Provision for Family and Dependants) Act 1975 are particularly common.
Such disputes can delay the probate process, increase costs, and expose executors to personal liability. It’s far better to identify and address potential risks early, before they escalate.
They’ll assess your situation, confirm whether a claim is unlikely (which may help you qualify for Early Distribution Insurance), or provide expert guidance on how to protect both yourself and the estate from risk.
Probate Insurance can help protect against:
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Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.
Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.
Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.
Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.
Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.
Please Note: Our broking team at SJL Insurance will need to talk to you to discuss your requirements. This is an advised service.