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Distributing the estate is the final phase of the executor's duties. It requires careful sequencing — debts before legacies, specific gifts before residue — and careful documentation to protect the executor from future claims. This guide covers the practical steps to distribute the residuary estate correctly.
Before distributing any part of the estate, the executor must ensure:
Distributing before these steps are complete can expose the executor to personal liability. See our what to do after grant of probate guide for the full pre-distribution checklist.
The law prescribes an order for paying out the estate:
Specific legacies are particular items given to named individuals — for example, "my engagement ring to my daughter Sarah" or "my car to my son James". These should be distributed as soon as possible after the grant is received.
The executor is not entitled to sell a specific legacy to pay debts unless the estate is otherwise insufficient. Where possible, the item should be preserved and delivered to the legatee.
If an item no longer exists at the date of death (e.g., the car was sold during life), the specific legacy usually adeems (fails). The legatee receives nothing in its place, unless the will specifically provides otherwise.
Pecuniary legacies are cash sums given to named individuals. They rank above the residue but below estate debts and costs. Key points:
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The residue is what remains after paying all debts, costs, and legacies. It is divided among the residuary beneficiaries in the shares specified in the will. For intestate estates, it is divided in accordance with the intestacy rules.
The residue comprises:
For the estate accounts showing the residue calculation, see our estate accounts guide.
If a residuary beneficiary dies before the testator, their gift lapses — it falls back into the residue and is shared among the remaining residuary beneficiaries. However, there are important exceptions:
For more on this, see our guide to what happens when a beneficiary predeceases the testator.
The executor can make interim (partial) distributions before the estate is fully administered — for example, distributing 80% of the estimated residue while retaining 20% as a reserve against outstanding tax or unknown claims. This can be helpful in long-running administrations where beneficiaries are waiting for their inheritance.
Any interim distributions should be recorded in the estate accounts and receipts obtained. The final distribution closes out the estate.
After each distribution, the executor should obtain a signed receipt from the beneficiary. See our beneficiary receipt guide for what a receipt should include and how to handle refusals.
For property transfers, the AS1 assent process is the record of transfer — see our assenting property to a beneficiary guide. For transferring non-cash assets, see our deed of appropriation guide.
For the full administration context, see our estate administration checklist, complete UK probate guide 2026, and applying for probate guide. For closing the administration, see our closing accounts after distribution guide. Farra can help — get started here.
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