Estate Administration Checklist: Complete UK Guide for Executors and Administrators

Understanding Estate Administration

Estate administration is the legal process of dealing with someone's property, money, and possessions after they die. As an executor (if there's a will) or administrator (if there isn't), you're responsible for collecting assets, paying debts, and distributing what remains to beneficiaries.

The process typically takes 6-12 months for straightforward estates, but can take longer for complex situations involving business assets, foreign property, or disputes. This checklist breaks the process into manageable stages.

Stage 1: First Steps (Week 1-2)

Register the Death and Secure Assets

Your first priority is to register the death within 5 days (8 days in Scotland). The registrar will give you the death certificate, which you'll need for almost every subsequent step.

Initial tasks:

• Register the death – Book an appointment at your local register office. Bring the medical certificate of cause of death, the deceased's birth certificate, and any marriage/civil partnership certificates.
• Order death certificates – You'll need at least 5-10 certified copies for banks, insurance companies, and other organisations. Order them during registration as it's cheaper.
• Locate the will – Check the deceased's home, safe deposit box, solicitor, or search the National Will Register. The will names the executors and beneficiaries.
• Secure property and valuables – Change locks if necessary, ensure adequate insurance, cancel newspaper deliveries, and redirect mail. Empty properties are vulnerable to burglary.
• Care for dependents and pets – Make immediate arrangements for children, elderly relatives, or pets who depended on the deceased.

Notify Key Organisations

Use the government's Tell Us Once service to notify multiple departments including HMRC, DWP, DVLA, and your local council in one go. This saves enormous time and reduces errors.

For financial institutions, use the Death Notification Service which allows you to notify multiple banks and building societies simultaneously. Most major UK banks participate in this free service.

Stage 2: Valuing the Estate (Week 2-6)

Identify All Assets

You must find and value everything the deceased owned. This includes obvious assets like property and bank accounts, but also overlooked items like premium bonds, shares, life insurance policies, and pension entitlements.

Asset checklist:

• Property – Houses, flats, land, timeshares. Get professional valuations or use recent comparable sales. Value as of the date of death, not current market value.
• Bank and building society accounts – Contact all institutions with death certificates. Request date-of-death balances and details of interest earned since death.
• Investments – Shares, bonds, unit trusts, ISAs. Many share registrars offer free valuation services for executors.
• Pensions – State pension, workplace pensions, personal pensions. Some pensions pay lump sums or spouse's pensions that don't form part of the estate.
• Life insurance – Policies may be written in trust (paid directly to beneficiaries) or form part of the estate. Check all policy documents carefully.
• Vehicles – Cars, motorcycles, boats, caravans. Use industry valuation guides or get quotes from dealers.
• Personal possessions – Jewellery, antiques, art, collectibles. Professional valuations needed for items worth over £1,500.
• Business interests – Sole trader assets, partnership shares, company shares. These require specialist valuation.
• Debts owed to the deceased – Money lent to others, outstanding invoices, rental deposits.

Identify All Liabilities

Debts reduce the value of the estate. You must identify and notify all creditors, but don't pay anything yet (except essential ongoing costs like utilities for occupied property).

Liability checklist:

• Mortgages and secured loans – Request settlement figures. Check if there's life insurance to pay off the mortgage.
• Credit cards and personal loans – Notify all lenders. Debts die with the person unless jointly held.
• Utility bills – Gas, electricity, water, council tax, phone, internet. Take final meter readings.
• Outstanding bills – Medical costs, care home fees, funeral expenses (which have priority over other debts).
• Tax liabilities – Income tax, capital gains tax for the period from last return to date of death.
• Guarantees – Any debts the deceased guaranteed for others become payable.

Stage 3: Applying for Probate (Week 6-12)

Determine If Probate Is Needed

Not all estates need probate. You can usually access the estate without formal probate if:

• The total estate is worth less than £5,000-£50,000 (varies by bank)
• All assets were jointly owned and pass by survivorship
• All assets had nominated beneficiaries (like life insurance in trust)

For more details, see our guide on when you don't need probate.

Complete the Probate Application

If probate is required, you'll need to complete an inheritance tax form (even if no tax is due) and apply to the Probate Registry. The process differs slightly depending on whether there's a will.

Documents needed:

• Original will and any codicils (or confirmation there's no will for intestacy)
• Death certificate (original or certified copy)
• Completed probate application form (PA1P with will, PA1A without)
• Completed inheritance tax form (IHT400 for estates over £325,000, or IHT205/IHT421 for smaller estates)
• Probate fee (£300 for estates over £5,000, free for smaller estates)

The Probate Registry typically issues the Grant of Probate (or Letters of Administration for intestacy) within 8-12 weeks of receiving your application, assuming no complications.

Stage 4: Collecting the Estate (Week 12-20)

Present the Grant to Asset Holders

Once you have the Grant of Probate, send certified copies to all banks, investment companies, insurance providers, and other organisations holding estate assets. They'll then release the funds or transfer assets to the estate account.

Key tasks:

• Open an executor's bank account – A dedicated account for estate funds keeps everything separate and provides a clear audit trail. Some banks offer specific executor accounts.
• Close deceased's accounts – Transfer balances to the executor account. Keep statements showing the balance at date of death for tax purposes.
• Sell or transfer investments – You may need to sell shares and investments to pay debts or distribute cash, or transfer them directly to beneficiaries.
• Collect insurance payouts – Submit claims with death certificates and Grant of Probate. Processing typically takes 4-8 weeks.
• Deal with property – Decide whether to sell or transfer to beneficiaries. If selling, instruct estate agents and solicitors.

Stage 5: Paying Debts and Expenses (Week 16-24)

Priority Order for Paying Debts

There's a legal order for paying debts. If you pay in the wrong order and the estate runs out of money, you could be personally liable to higher-priority creditors.

Priority order:

1. Secured debts (mortgages, secured loans)
2. Funeral expenses
3. Testamentary and administration expenses (probate fees, legal costs)
4. Preferred debts (none currently in UK for deceased estates)
5. Ordinary debts (credit cards, personal loans, utility bills)

Deductible Expenses

You can claim reasonable expenses for administering the estate:

• Probate Registry fees – £300 for most estates, plus additional copy grants at £1.50 each
• Professional fees – Solicitors, accountants, valuers, estate agents
• Advertising for creditors – Notices in London Gazette and local newspapers protect you from unknown creditors
• Property expenses – Insurance, utilities, maintenance until property is sold or transferred
• Travel costs – Mileage, parking, public transport for estate administration

Keep all receipts and maintain detailed records. Beneficiaries can challenge unreasonable expenses.

Stage 6: Preparing Estate Accounts (Week 20-28)

Create Detailed Records

You must prepare estate accounts showing all money in and out of the estate from date of death to final distribution. This protects you if beneficiaries question your administration.

Estate accounts should include:

• Opening balance (nil at date of death)
• All assets collected with dates and amounts
• All expenses paid with dates, amounts, and purposes
• All debts paid with creditor names and amounts
• Bank interest earned on estate accounts
• Final balance available for distribution

Simple estates can use a spreadsheet. Complex estates may need professional accounting software or an accountant's help.

Stage 7: Distributing the Estate (Week 24-40)

Calculate Each Beneficiary's Share

Follow the will's instructions exactly. If there's no will, follow the intestacy rules which specify who inherits and in what proportions.

Before distributing:

• Wait for the executor's year – You have 12 months from death to distribute. Distributing earlier increases your risk if unexpected debts or claims emerge.
• Advertise for creditors – Place notices in the London Gazette and a local newspaper, then wait 2 months. This protects you from unknown creditors.
• Resolve any disputes – If beneficiaries are challenging the will or if there's disagreement about the distribution, seek legal advice before proceeding.
• Get beneficiaries' approval – Ask beneficiaries to approve the estate accounts before distribution. Get written confirmation.

Make Distributions

Methods of distribution depend on the type of asset:

• Cash – Bank transfer or cheque. Keep evidence of payment (bank statements showing transfers).
• Property – Transfer legal ownership via Land Registry using an Assent form. You'll need a solicitor's help.
• Shares – Complete stock transfer forms or transfer electronically through the share registrar.
• Personal items – Deliver to beneficiaries and get signed receipts confirming what they've received.

Stage 8: Finalising the Estate (Week 36-52)

Complete Final Tasks

Even after distribution, there are final administrative steps:

• Submit final tax returns – File the deceased's final income tax return and any estate tax returns. HMRC may take 6-12 months to process and confirm no further tax is due.
• Close the estate account – Once all cheques have cleared and you're certain there are no more transactions, close the executor's account.
• Obtain clearance certificates – Get written confirmation from HMRC that all tax has been paid. This protects you from future claims.
• Get beneficiary releases – Ideally, get all beneficiaries to sign a document confirming they've received their inheritance and have no further claims.
• Store records – Keep all estate documents for at least 12 years. Beneficiaries can potentially challenge your actions for many years.

Common Challenges and How to Handle Them

Beneficiaries Challenging Your Actions

If beneficiaries question your decisions, provide detailed accounts and evidence for all transactions. If they're still dissatisfied, suggest mediation before litigation. Always keep calm and professional – you're acting in a fiduciary capacity.

Missing Beneficiaries

If you can't locate a beneficiary, hire a genealogist or tracing agent. You may need to apply to court for permission to distribute their share to other beneficiaries or hold it until they're found.

Insolvent Estates

If debts exceed assets, you must follow strict statutory order for paying creditors. Beneficiaries get nothing. Seek professional advice immediately – this is complex and you could face personal liability for mistakes.

Complex Assets

For business interests, foreign property, or agricultural land, you'll need specialist advice. These assets have specific tax rules and valuation methods that can significantly affect the estate's value and tax liability.

Getting Help with Estate Administration

Estate administration is challenging, particularly while you're grieving. You don't have to do everything yourself:

• Solicitors can handle the entire administration for 1-5% of the estate value plus VAT
• Probate specialists can help with specific tasks like probate applications or tax returns
• Accountants can prepare estate accounts and tax returns
• Professional executors (banks or trust corporations) can administer the whole estate, though costs are higher

Key Takeaways

• Estate administration typically takes 6-12 months for straightforward estates, though you should allow up to 2 years for complex situations
• Keep meticulous records of everything you do – this protects you if beneficiaries challenge your actions later
• Don't rush to distribute – wait for the executor's year and advertise for creditors to protect yourself from unknown claims
• Get professional help for complex estates – business interests, foreign assets, or large tax liabilities need specialist advice
• Communicate regularly with beneficiaries – keep them informed about progress and explain any delays to avoid misunderstandings
• You can claim reasonable expenses – keep receipts for travel, postage, phone calls, and other costs of administering the estate

Estate administration is a significant responsibility, but this checklist ensures you don't miss critical steps. Take it one stage at a time, seek help when needed, and remember that beneficiaries will ultimately appreciate your careful, thorough work.