Probate and estate administration: what executors need to do
Being an executor is a legal responsibility as well as a family one. Executors are personally liable for mistakes, and an estate with property to sell or inheritance tax to pay usually takes a year or more to complete.
By Robert Festenstein, Head of Legal
Updated 26 October 2026
5 min read
Key takeaways
- The grant of probate gives executors legal authority to collect and distribute the estate.
- Inheritance tax is due six months after the end of the month of death, and part of it usually has to be paid before the grant is issued.
- Executors should not distribute the estate until the six-month window for claims against it has passed.
- The estate may owe income tax and capital gains tax for the period of administration.
The first steps
- Register the death, usually within five days, and obtain several certified copies of the death certificate.
- Find the original will and check who the executors are. If there is no will, the people entitled under the intestacy rules can apply to become administrators.
- Secure the home and valuables, and notify the insurers.
- Use the Tell Us Once service to notify government departments, and contact the banks, pension providers and other organisations.
Valuing the estate and inheritance tax
Executors must value every asset and debt at the date of death: property, accounts, investments, personal possessions and any gifts made in the previous seven years. For deaths on or after 6 April 2027, most unused pension funds also count towards the estate, and executors must report them and pay any inheritance tax due on them. Property should be valued professionally. Most estates are "excepted estates" where no inheritance tax is due and no full account needs to be sent to HMRC. Larger or more complex estates need form IHT400 and supporting schedules.
Inheritance tax is due by the end of the sixth month after the month of death. Tax on assets other than property usually has to be paid before the grant is issued. Many banks will release funds from the deceased's accounts directly to HMRC for this purpose.
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Applying for the grant
Executors apply to the Probate Registry, usually online. Where a full inheritance tax account is needed, they can apply 20 working days after HMRC receives the account or the payment, whichever is later. A grant of probate is issued where executors named in the will apply. Letters of administration are issued where there is no will, or where no named executor can act. GOV.UK says the grant usually arrives within 12 weeks of an online application. The grant is the document banks, investment managers and the Land Registry ask to see before releasing or transferring assets.
Some small estates, where assets can be released without a grant, do not need one. Each institution sets its own limit.
Collecting assets and paying debts
- Open an executors' account to receive money from the estate.
- Place notices in The Gazette and a local newspaper to give unknown creditors two months to come forward. This protects executors from personal liability for debts they did not know about.
- Pay funeral costs, debts and the expenses of administration.
- Sell or transfer property and investments as the will directs.
- Deal with income tax up to the date of death, and with the estate's own income tax and capital gains tax for the period of administration.
Distributing the estate
A claim against the estate under the Inheritance (Provision for Family and Dependants) Act 1975 can normally be made up to six months after the grant. Executors who distribute before then can be personally liable if a claim succeeds. Before final distribution, prepare estate accounts showing what came in, what was paid out and what each beneficiary receives, and ask beneficiaries to sign to approve them.
Beneficiaries who wish to redirect what they receive can do so with a deed of variation within two years of the death.
Our solicitors handle the grant and the legal work, our accountants prepare the inheritance tax return, the estate's tax returns and the estate accounts, and our planners can help beneficiaries invest what they receive.
Frequently asked questions
How long does probate take?
GOV.UK says the grant usually arrives within 12 weeks of an online application. Administering the whole estate takes longer, especially where property must be sold or inheritance tax is due.
Do I always need probate?
Not always. Small estates, and assets held jointly that pass automatically to the survivor, may not need a grant. Each bank or provider sets its own limit.
When is inheritance tax due?
By the end of the sixth month after the month of death. Part of it usually has to be paid before the grant is issued.
When can executors distribute the estate?
Usually once the six-month period for claims under the Inheritance Act has passed and the debts, taxes and estate accounts are settled.
Sources & further reading
This article is general information, not advice. Tax, financial and legal rules change and their effect depends on your circumstances. Check the current position and take professional advice before acting. Last reviewed 26 October 2026. Totus One Limited (company no. 16855798).
A solicitor who has led his own SRA-regulated practice for over two decades, specialising in disputes and insolvency.
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