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Farra publishes information about death administration in England and Wales. It is not legal, financial or tax advice, and we are not solicitors — for a disputed will or a complicated estate, speak to one.

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Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.

Executor & Administration

Being an executor is a significant legal responsibility. Our guides explain your powers, duties, and how to protect yourself — from the day of death through to final distribution.

68 guides

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10 Probate Mistakes Executors Make (And How to Avoid Every One)The most common probate mistakes UK executors make — distributing before paying debts, skipping the Gazette notice, undervaluing assets, miscalculating IHT, and more — with clear guidance on how to avoid every one.
Acting as Executor When You Live AbroadCan an executor based overseas administer a UK estate? Practical guidance on remote administration, appointing a UK-based attorney, and HMRC requirements for non-resident executors.
Acting as Sole Executor When Multiple Executors Are NamedOne of several named executors wants to act alone. When can a sole executor apply for probate? Power reserved, renunciation, and citation explained. UK 2026 guide.
Advertising for Creditors: The Gazette Notice RequirementWhy executors must advertise for creditors in The Gazette and a local newspaper, how to place the notice, the 2-month waiting period, and how it protects you from personal liability.
Benjamin Orders: Court Permission to Distribute Despite a Missing BeneficiaryA Benjamin order allows an executor to distribute the estate on the assumption that a missing beneficiary has predeceased. When to apply, how the process works, and the risks. UK 2026.
Can an Executor Charge a Fee? Your Rights and the RulesWhether executors can charge the estate for their time. The default rule for lay executors, professional executor fees, charging clauses, and HMRC treatment.
Can an Executor Charge for Their Time? Executor Remuneration ExplainedExecutors act without charge by default unless the will or court authorises payment. Learn when a charging clause applies, how to apply for court-approved remuneration, and professional executor fees.
Can I Refuse to Be an Executor? How to Step DownNamed as executor but don't want to act? Understand your options: renouncing before probate (Form PA15), power reserved, and what happens if you've already intermeddled. UK 2026.
Cash Found at Home After Someone Dies: What Should the Executor Do?Cash belonging to the deceased is an estate asset — count it, record it, and secure it. Find out how to declare cash for probate and IHT, and what to do if family members have already taken it.
Completing the SA900 Estate Tax ReturnWhen you need to file an SA900 estate income tax return, how to complete it, deadlines, and what income to report during estate administration. UK HMRC guide 2026.
Contentious Probate: What Happens When a Will Is DisputedHow to challenge a will in the UK. Grounds for dispute, entering a caveat, Larke v Nugus requests, the court process, and mediation as an alternative.
Distributing Cash to Beneficiaries: What Executors Must DoHow to distribute estate proceeds to beneficiaries correctly. Interim and final distributions, receipts, tax clearance, the executor's year, and protecting yourself from liability.
Do I Need to Declare Gifts for Probate and IHT?Which gifts must be declared on IHT403, the 7-year rule, potentially exempt transfers, gift with reservation of benefit, annual exemptions, and how to find gifts in the estate records.
Do You Need a Solicitor to Administer an Estate? When It Is Worth Paying for HelpWhen to use a solicitor for estate administration. Simple DIY estates vs complex ones, typical solicitor fees, and the grant-only service option.
Do You Need to File IHT400? Who Files, Schedules & DeadlinesComplete guide to filing IHT400 with HMRC: who needs to file, schedules required, step-by-step walkthrough, and common mistakes. IHT205 abolished for deaths on or after 1 January 2022.
Executor and Beneficiary Conflicts of InterestWhat to do when an executor is also a beneficiary — or when an executor has a personal interest that conflicts with their duties. Impartiality, self-dealing, and court applications. UK 2026.
Executor Duty to Account: What You Must Tell BeneficiariesExecutors must account to beneficiaries for all estate transactions. What accounts must be prepared, when they must be provided, and how disputes over accounts are resolved. UK 2026.
Executor Timeline: What to Do at 6, 12 and 18 MonthsA month-by-month executor timeline: what to do in the first six months, what should be complete by 12 months, and how to handle estates that run longer. UK 2026.
Final Executor Accounts: What They Must ContainWhat executor final accounts must contain, how to prepare them, the format to use, and when beneficiaries can demand them. UK estate administration guide 2026.
HMRC Has Queried My Property Valuation for Probate: What to DoWhy HMRC challenges property valuations, how the District Valuer Service works, how to gather comparables, when to get an RICS report, and how to negotiate an agreed value.
How to Avoid an HMRC Inheritance Tax InvestigationWhat triggers HMRC to investigate an inheritance tax return, how to present your IHT400 to minimise scrutiny, and why property valuation and gift declaration are the most important factors.
How to Collect a Pension Death Benefit as ExecutorHow to claim pension death benefits as executor. Difference between discretionary and nominated beneficiaries, IHT treatment, and the claims process. UK 2026 guide.
How to Collect Bank Accounts After ProbateHow to close and collect funds from bank accounts after probate is granted. What to send each bank, timelines, and what to do with the proceeds. UK executor guide.
How to Collect Investments and Shares After ProbateHow to transfer or sell shares, unit trusts, and investment portfolios after probate. Contacting registrars, completing stock transfer forms, and recording proceeds.
How to Read a Will: A Plain-English Guide for ExecutorsA plain-English guide for UK executors on how to read and understand a will — covering structure, key legal terms, identifying executors and beneficiaries, and red flags that need professional advice.
How to Respond to an HMRC Probate Query: A Step-by-Step GuideStep-by-step guide for all four types of HMRC probate query: property valuation, gifts and PETs, allowance claims, and missing documents. How to write your response and what to expect.
How to Value a Business for ProbateHow to value a sole trader business, partnership share, or company for probate and IHT. Business Property Relief explained. UK executor guide 2026.
How to Value a Pension for Probate: DB vs DC SchemesHow to value defined benefit and defined contribution pensions for probate. What value to report to HMRC, IHT treatment, and how to claim pension death benefits.
How to Value a Property for Probate: RICS Surveyor vs Online ValuationHow to get a probate property valuation in the UK: RICS Red Book surveyor, estate agent letters, and HMRC's accepted methods. Avoid underpayment penalties. 2026 guide.
How to Value an ISA for Probate: Cash ISA, Stocks & Shares ISAHow to value Cash ISAs and Stocks & Shares ISAs for probate. What happens to ISA status on death, the APS spousal allowance, and how to report to HMRC. UK 2026.
How to Value Jewellery, Art, and Collectibles for ProbateHow to value jewellery, artwork, antiques, and collectibles for probate. When to use an auction house, specialist valuer, or jeweller. HMRC reporting explained.
How to Value Shares and Investments for ProbateHow to value shares, unit trusts, and investment portfolios for probate using the quarter-up rule. Step-by-step guide for executors with examples. UK 2026.
How to Value the Contents of a House for ProbateHMRC requires open market value at the date of death. A house clearance estimate works for most estates — find out when you need a professional valuer and how to report on IHT407.
I Gave the Wrong Property Value for Probate: What Are the Consequences?What happens if HMRC challenges your property valuation for probate. How the District Valuer Service works, how to negotiate, IHT and interest implications, and how to correct an error via the C4.
I've Been Named Executor — What Do I Do First?Named as executor in a will? Learn your first 10 steps: registering the death, locating the will, valuing the estate, and applying for probate. UK 2026 guide.
I've Missed an Asset in Probate: What Should I Do?What to do if you discover a missed asset during or after probate — how to submit a C4 corrective account, IHT interest implications, and what happens if the estate has already been distributed.
Insolvent Estates: What to Do When the Deceased's Debts Exceed Their AssetsHow to administer an insolvent estate where debts exceed assets. Priority order for creditors, the 1986 Order, when to use an insolvency practitioner.
Insolvent Estates: When the Estate Cannot Pay Its DebtsWhat to do when an estate's debts exceed its assets. The order of priority for paying creditors, administration of insolvent estates, and executor liability. UK 2026 guide.
Letters of Administration: How to Apply When There Is No WillHow to apply for Letters of Administration when someone dies without a will. Priority order, the PA1A form, documents needed, and current timescales.
Life Interest Trust in a Will: What It Means for the ExecutorWhat is a life interest trust? The life tenant receives income or use; the remaindermen get the capital. Executor duties, IHT treatment, RNRB eligibility, Land Registry steps, and when to get help.
Missing Beneficiary Insurance and the Trustee Act 1925How to protect yourself as executor when a beneficiary cannot be found: missing beneficiary insurance, paying into court under s.63 Trustee Act 1925, and statutory advertisements. UK 2026.
Missing Beneficiary: What Executors Must Do When a Beneficiary Cannot Be FoundHow to handle a missing beneficiary as an executor. Tracing agencies, the Benjamin Order, paying into court, and missing beneficiary insurance.
My Probate Application Was Returned by HMRC: What to Do NextHMRC has queried or returned your probate application. Find out why it happens, the difference between an HMRC query and a Probate Registry rejection, and how to resolve it step by step.
Opening and Managing an Estate Bank Account: A Guide for ExecutorsHow to open an estate account to manage estate funds. Which banks offer them, what documentation is needed, and how to keep accurate executor accounts.
PA1P vs PA1A: Which Probate Application Form Do I Use?PA1P is for probate with a will; PA1A is for letters of administration without a will. Complete guide to both forms, what to include, and how to submit. UK 2026.
Paying IHT Before Probate: The Direct Payment Scheme ExplainedHow to pay inheritance tax before probate is granted using the Direct Payment Scheme (IHT423). Which banks participate, how to apply, and avoiding HMRC interest.
Paying the Estate's Debts: The Correct Order of PriorityThe legal order of priority for paying estate debts: funeral expenses, secured creditors, preferential creditors, and unsecured creditors. Executor liability explained.
Power Reserved: What It Means When an Executor Does Not ActPower reserved allows a named executor to step back without renouncing — preserving their right to join the administration later. How it works, how it's recorded on the grant, and when to use it.
Probate Delayed by HMRC: How Long Should You Wait, and What Can You Do?Current processing times for HMRC and the Probate Registry, why probate gets delayed, the Direct Payment Scheme for IHT, interest on unpaid tax, and what to do while you wait.
Removing a Co-Executor Through the CourtsA co-executor is refusing to act, has lost capacity, or is causing harm to the estate. How to apply under s.50 Administration of Justice Act 1985 to remove or substitute them. UK 2026.
Renouncing Executor: How to Step Down Without Legal ConsequencesHow to formally renounce the executor role. Form PA15, the point of no return, what happens when all executors renounce, and power reserved.
Renouncing Executorship: How to Give Up the Role PermanentlyHow to renounce as executor using Form PA15. When renunciation is possible, when it's too late, and what happens to the estate after you renounce. UK 2026.
The Executor's Year: What It Means and When It AppliesThe executor's year gives executors 12 months from death to distribute the estate without being in breach of duty. When does it apply? Can it be extended? UK 2026 guide.
Transferring Property to a Beneficiary: The AS1 Assent Form ExplainedHow to complete the AS1 Land Registry assent form to transfer a property to a beneficiary after probate. Step-by-step guide, fees, and common mistakes to avoid.
What Can an Executor Do Before Probate Is Granted?What actions executors can legally take before the Grant of Probate. Arranging the funeral, notifying organisations, and what cannot be done without a grant.
What Does "Residuary Estate" Mean in a Will?Plain-English explanation of what residuary estate means in a UK will — how it differs from specific gifts and pecuniary legacies, what happens without a residuary clause, and a worked example.
What Does an HMRC IHT Compliance Check Letter Mean?What an IHT compliance check is, why HMRC selects returns for review, 7 common triggers, what documents HMRC requests, penalty bands, and how to prepare your response.
What Happens If a Will Has No Residuary Clause?Assets not covered by a will's specific gifts fall into partial intestacy. Learn the lapse rule, the s.33 Wills Act exception, how to administer partial intestacy, and how to fix it with a deed of variation.
What Happens If an Executor Dies Before the Testator?Named executor predeceases the person who made the will. Who administers the estate? Substitute executors, chain of executorship, and Letters of Administration explained.
What Happens If an Executor Loses Mental Capacity?An executor has lost mental capacity and cannot act. Options include power reserved, substitution under s.50 AJA 1985, and Court of Protection applications. UK 2026 guide.
What Happens If I Make a Mistake on My Probate Application?What to do if you make a mistake on your probate application or IHT400. HMRC penalty rules, the C4 corrective account, unprompted disclosure, and executor personal liability explained.
What Happens When a Beneficiary Refuses Their Inheritance?A beneficiary wants to disclaim or vary their inheritance. Understand the difference between disclaimer and deed of variation, tax consequences, and what happens to the disclaimed share. UK 2026.
What Happens When Executors Disagree?Co-executors cannot agree on selling property, distributions, or key decisions. The unanimity rule, options for dispute resolution, and when to apply to court. UK 2026 guide.
What Is a Codicil? How Will Amendments Work in PracticeA codicil amends a will without replacing it. Learn the formal requirements, how codicils affect the probate application, what happens when a codicil conflicts with the will, and why new wills are usually better.
What Is a Pecuniary Legacy? Cash Gifts in Wills ExplainedA pecuniary legacy is a fixed sum of money left in a will. Plain-English guide for executors: priority order, abatement, IHT, charitable legacies, and a worked example.
What to Do When a Beneficiary Cannot Be FoundA beneficiary named in the will cannot be traced. Options include genealogical search, statutory advertisement, missing beneficiary insurance, and the Benjamin order. UK 2026.
When Can an Executor Be Personally Liable? Protecting Yourself From ClaimsWhen executors face personal liability. Distributing before paying debts, Section 27 Gazette notices, and when to consider an executor's bond.
You've Been Named as Executor in a Will: Your First 10 StepsJust been named as executor? Here are your first 10 steps: decide whether to act, find the will, register the death, secure assets, value the estate, deal with IHT, apply for probate, and distribute.