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.
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Being named executor is a significant legal responsibility. Most executors come to probate without legal training, often managing complex affairs at the worst possible time. The result is that certain mistakes come up again and again — some of them carrying real personal financial risk. This guide walks through the ten most common probate errors, explains why they happen, and tells you exactly how to avoid them. For a full overview of the process, start with our complete UK probate guide.
What it is: Handing out cash or assets to beneficiaries before all debts, taxes, and expenses have been settled.
Why executors make it: Beneficiaries are often grieving, impatient, and may be in financial difficulty. The executor, wanting to help, makes early payments before the estate is fully administered.
How to avoid it:There is a strict legal order in which the estate's liabilities must be paid before anything goes to beneficiaries. This order is: funeral expenses first, then secured debts, then HMRC (income tax, IHT), then unsecured creditors. Only once all these are cleared can you distribute to beneficiaries. If you pay beneficiaries first and debts remain, you become personally liable for those debts up to the amount you distributed. See our guide to paying estate debts in the correct order of priority.
What it is: Distributing the estate without first placing a statutory notice in The Gazette (and a local newspaper) inviting creditors to come forward.
Why executors make it:Many executors simply don't know this notice exists, or assume it only matters for large or complicated estates.
How to avoid it: Under section 27 of the Trustee Act 1925, placing these notices and waiting at least two months before distributing gives you statutory protection against unknown creditors who surface after distribution. Without this protection, a creditor can pursue you personally for their debt even years after the estate has been wound up. The Gazette notice costs approximately £80–£95 and can be placed online. See our detailed guide to advertising for creditors in The Gazette.
What it is: Failing to identify and include all assets in the estate — or valuing them too low.
Why executors make it: Assets such as digital accounts (PayPal balances, online savings, cryptocurrency wallets), foreign bank accounts, timeshares, pension death benefits, and household contents are easy to overlook, especially if the deceased kept poor records.
How to avoid it:Conduct a thorough asset search before submitting any IHT return. Check the deceased's email, bank statements (ideally 12 months), and correspondence files. Contact the Death Notification Service to alert major UK banks simultaneously. For digital assets, look for password managers and check app stores for financial apps. For property abroad, take local legal advice. Household contents should be valued by a professional valuer, not guessed. Undervaluing assets can result in HMRC penalties of up to 100% of the unpaid tax. See our guides to valuing shares for probate and the estate administration checklist.
What it is:Using an inaccurate or unsupported value for the deceased's property when completing IHT forms.
Why executors make it:Executors sometimes rely on online tools (such as Zoopla or Rightmove estimates) rather than obtaining a formal RICS-qualified surveyor's report or at least written valuations from two or three estate agents.
How to avoid it: HMRC specifically scrutinises property valuations. For most estates, at least two estate agent valuations in writing are the minimum. For larger or more complex properties, a formal RICS Red Book valuation is advisable. The valuation date must be the date of death, not the date of sale. If you subsequently sell the property for more than the probate value, you will need to report a revised figure to HMRC. See our full guide to valuing property for probate.
What it is: Calculating IHT incorrectly — either overpaying (costing the estate money) or underpaying (leading to HMRC penalties and interest).
Why executors make it:IHT rules are genuinely complex. Common errors include: failing to claim the Residence Nil-Rate Band (RNRB) of up to £175,000; not claiming a transferable nil-rate band from a late spouse's estate (worth up to £325,000); failing to declare gifts made in the seven years before death; and miscounting taper relief on those gifts.
How to avoid it: Work through the calculation methodically. The standard nil-rate band is £325,000. If the deceased was widowed, a transferable nil-rate band may double this. The RNRB applies where a home passes to direct descendants and can add a further £175,000 per person. All gifts made in the seven years before death must be declared; those made in years 3–7 may attract taper relief. Business Property Relief and Agricultural Property Relief may eliminate IHT on qualifying assets. Our IHT400 form guide walks through each section in detail.
What it is:Sending incomplete or inaccurate probate applications — leading to rejections, delays, and in HMRC's case, potential penalties.
Why executors make it: The PA1P (for estates with a will) and IHT400 are lengthy and technical. Common problems include leaving sections blank, attaching the wrong version of the will, making arithmetic errors in the IHT schedules, or failing to include the correct supplementary forms (IHT402, IHT405, IHT435 etc.).
How to avoid it:Use the Probate Registry's own notes alongside each form and check them against HMRC's online guidance. For the IHT400, all calculations must reconcile with the supporting schedules. Triple-check the date of death, the full estate value, and that you have signed where required. Returned applications can delay probate by many weeks. See our guide to the PA1P and PA1A probate applications.
What it is: Taking actions that require the Grant of Probate before that grant has actually been issued — for example, selling assets, transferring property, or closing investment accounts.
Why executors make it: There is often pressure to move quickly — from beneficiaries, from property chains, or from a desire to get things sorted. Executors sometimes assume their appointment in the will gives them immediate authority.
How to avoid it: The Grant of Probate is the legal document that confirms your authority to deal with the estate. Without it, banks, land registries, and investment platforms will not act on your instructions. There are some limited actions you can take before probate — such as arranging the funeral, registering the death, and collecting information — but selling assets or transferring title must wait. See our guide to executor first steps for a clear breakdown of what you can and cannot do at each stage.
What it is: Not informing HMRC of the death and not filing any outstanding self-assessment tax returns for the tax year in which the deceased died (and any prior years where returns were outstanding).
Why executors make it: If the deceased received only PAYE income, executors often assume there is nothing to do with HMRC. In fact, the final PAYE position nearly always needs to be reconciled, and self-assessment filers have outstanding obligations.
How to avoid it: Notify HMRC of the death as soon as practicable. For self-assessment taxpayers, you will need to file a final return for the period from the start of the tax year to the date of death. HMRC will then confirm the tax owed or any refund due. During estate administration, income earned by the estate itself (e.g. rent, interest) must be reported on an SA900 estate tax return. Failure to do so attracts automatic penalties. See our guide to filing a tax return for the deceased.
What it is: Depositing estate income or assets into your personal bank account, or using estate funds to pay personal expenses.
Why executors make it:It seems simpler. Many executors do not realise they need a dedicated executor's account, especially for smaller estates. The thinking is: "I'll sort it out at the end."
How to avoid it:Open a dedicated executor's account as soon as probate is granted. All estate income and asset proceeds should go into this account, and all estate expenses should be paid from it. This makes the final estate accounts straightforward to prepare and gives beneficiaries clear confidence that funds have been handled properly. Mixing funds creates the impression of misappropriation — even if none occurred — and can lead to beneficiary disputes. Our estate administration checklist covers account setup as an early step.
What it is: Distributing the estate based on an out-of-date will, a draft will, or incorrect assumptions about who the beneficiaries are — including where a beneficiary has predeceased the testator.
Why executors make it:The first will found is not always the last will. A deceased person may have made a later will, or a codicil amending an earlier one. Executors sometimes act on the first document they find without searching for a more recent version. They may also fail to check whether a named beneficiary has already died, which triggers the "lapse" or "substitution" rules.
How to avoid it:Always search thoroughly for the most recent will before applying for probate. Check with the deceased's solicitor, the National Will Register, and HM Courts & Tribunals Service's standing search facility. Once you have the will, check for any codicils attached to it. Read the will carefully to identify substitution clauses — many wills provide for alternative beneficiaries if a primary beneficiary has died. If there is no substitution clause and a beneficiary has predeceased, that gift may lapse and fall into the residue. See our guide to finding the will and our guide on what happens when a beneficiary predeceases the testator.
The theme running through all ten mistakes is the same: acting too quickly, without full information, and without following the correct legal sequence. The executor's role has a natural order — register the death, find and prove the will, value the estate, pay IHT, apply for probate, collect assets, pay debts, distribute to beneficiaries. Following that sequence carefully, keeping records of every decision, and asking for professional help when the estate is complex will protect you from personal liability.
For a step-by-step roadmap with timescales, see our executor timeline for 6, 12, and 18-month estates. For a discussion of when the personal liability risk becomes most acute, see our guide to executor personal liability.
Yes. If an executor acts improperly — for example, distributing before paying debts, or failing to administer the estate within a reasonable time — a beneficiary can apply to the court to have them removed and replaced. This is relatively rare but does happen. The court has broad discretion under section 50 of the Administration of Justice Act 1985.
HMRC can and does query IHT400 submissions. If an error is found, you will be asked to correct it and may owe additional tax plus interest. Deliberate or careless undervaluation can attract penalties of up to 100% of the unpaid tax. If you discover an error yourself, you should notify HMRC promptly — voluntary disclosure is treated more favourably.
There is no hard legal deadline for completing probate, but the "executor's year" — the first 12 months after death — is the traditional period within which the estate should be ready to distribute. Beneficiaries cannot generally demand payment before the year is up. However, inexcusable delay after that point can expose the executor to a claim for interest on unpaid legacies.
Not necessarily. Many executors complete probate without a solicitor, particularly for straightforward estates. The key is to use reliable guidance and follow the correct sequence. Farra is designed to give executors confidence at each stage without handing the estate over to a solicitor. See our comparison of DIY probate versus using a solicitor.
Act promptly and document everything. If you have distributed before paying all debts, contact the beneficiaries immediately and ask for the funds back — most will cooperate. If you have underpaid IHT, contact HMRC voluntarily. If there is a dispute with a beneficiary or creditor, seek legal advice. Early action and transparency almost always lead to better outcomes than hoping the problem resolves itself.
When executors face personal liability. Distributing before paying debts, Section 27 Gazette notices, and when to consider an executor's bond.
Why 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.
Ultimate step-by-step probate guide: 10-stage process, realistic timelines (6-18 months), complete costs (DIY vs solicitor), IHT forms, executor duties, common problems & solutions.
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.
An honest analysis of the real risks of DIY probate — IHT errors, personal liability for debts, missing assets, distributing to the wrong person — and how to mitigate each one.
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