Executor Checklist for England and Wales

Not every step on this checklist applies to every estate. Some estates are small and straightforward; others involve property, multiple beneficiaries, or complex tax positions. Use this as a comprehensive reference and work through the steps that apply to your situation. For more detail on your legal duties as an executor, read our guide on what an executor must do.

These are the tasks that need to happen in the immediate aftermath of the death, before you can think about probate applications or distributions.

1. 1

   Register the death

   Register at the local register office within 5 days of the death. You will need the medical certificate of cause of death issued by the doctor or coroner. Order at least 10 certified copies of the death certificate at the same time - each costs around £12.50 and you will need one for every bank, institution and government department you notify.

2. 2

   Arrange the funeral

   The executor has a duty to arrange a proper funeral, though the cost is an estate expense. If the deceased left instructions about their wishes, follow them where reasonably possible. Keep all receipts - the funeral bill is typically one of the first debts paid from the estate, and many banks will release funds directly for this purpose before the grant is issued.

3. 3

   Locate the original will

   Search at the deceased's home, their solicitor, and the National Will Register. The original signed will is required by the Probate Registry - a photocopy is not sufficient. If you find multiple versions, the most recent valid one generally takes precedence. If the will cannot be found, take professional advice.

4. 4

   Secure the property and its contents

   If the deceased lived alone, ensure the property is secure. Change locks if necessary. Notify the buildings insurer immediately - most policies require you to tell them the property is unoccupied, otherwise cover may be void. Do not remove or distribute any contents until the estate is valued and the will has been read.

5. 5

   Use Tell Us Once

   The Tell Us Once service lets you notify multiple government departments in a single step: HMRC, the DVLA, the Passport Office, DWP, and the local council. You receive a reference number when you register the death. Use this service as soon as possible to stop government payments and prevent overpayments that would need to be repaid.

6. 6

   Open an estate bank account

   An estate bank account is held in the name of the estate and is used to receive funds from the deceased's accounts and pay estate expenses. Using a separate account keeps your personal finances completely separate from estate money, which makes preparing the final estate accounts much more straightforward.

7. 7

   Write to banks and financial institutions

   Send a bereavement notification to every bank, building society and financial provider. Enclose a certified death certificate with each letter. Ask them to freeze the account and provide a date-of-death balance. Start keeping a log of every letter sent and every response received - this log will be invaluable throughout the administration.

Before you can apply for probate, you need a full picture of the estate's value. This stage is often the most time-consuming because it depends on responses from third parties.

1. 1

   Collect date-of-death balances from all banks

   Chase each institution that has not yet responded. Some take only a few days; others can take several weeks. Keep chasing - politely but persistently. Note the exact balance confirmed by each institution and the date it refers to.

2. 2

   Value any property

   If the estate includes a residential or commercial property, obtain a written valuation from a qualified estate agent or RICS surveyor as at the date of death. For probate purposes, HMRC expects a realistic open-market value, not an aspirational asking price. If the property later sells for significantly more than the probate value, HMRC may query the original figure.

3. 3

   Value investments and shares

   For shares listed on a recognised exchange, use the lower of the two prices shown on the date of death, plus a quarter of the difference between the two prices (the "quarter-up" rule). Investment platforms can usually provide an official date-of-death valuation on request. ISA funds within an ISA do not automatically retain the ISA wrapper after death.

4. 4

   Check for pension and life insurance

   Contact all pension providers to ask what benefits (if any) are payable on death and to whom. Pension death benefits typically pass outside the estate under a nomination of beneficiaries. Life insurance policies written in trust also pass outside the estate. Policies not written in trust form part of the estate and need to be included in the valuation.

5. 5

   Confirm the inheritance tax position

   Once you have all the valuations, confirm whether inheritance tax is payable. If the net estate (after debts and reliefs) is below the available nil-rate band threshold, no IHT is due. If IHT is due, it must be paid within 6 months of the end of the month of death, regardless of whether the grant has been issued yet.

6. 6

   Apply for probate

   Submit the PA1P form (with will) or PA1A form (without will) via GOV.UK or by post. Include the original will, a death certificate, and payment of the £300 court fee. Order sealed copies of the grant at the same time (£16 each). Order at least 8 to 10 copies - they are much cheaper to order upfront than to request additional copies later.

Once the grant arrives, you have the legal authority to collect in and distribute the estate. This phase typically takes several months, depending on the complexity of the estate and how quickly institutions respond. For more detail, read our guide on what happens after probate is granted.

1. 1

   Send sealed copies to each institution

   Write to every bank, investment platform and asset holder with a sealed copy of the grant and any required closure forms. Use recorded post. Keep a note of the date you sent each copy, the reference number, and when you receive a response. Some institutions are quick; others take weeks.

2. 2

   Close accounts and transfer funds to the estate account

   Each bank will close the account and pay the balance to the estate account once it has processed your request. Record every receipt into the estate account carefully, as these figures will feed into the final estate accounts.

3. 3

   Deal with property

   If the property is to be sold, instruct an estate agent and a conveyancing solicitor. If it is to be transferred to a beneficiary, a solicitor will handle the Land Registry transfer forms. Ensure the property is insured throughout - and that the insurer is aware it is empty, if applicable.

4. 4

   Repay all debts and liabilities

   Pay all outstanding debts from the estate account: credit cards, loans, utility bills, outstanding care costs, and any administration expenses. Keep receipts for everything. If you are uncertain whether all creditors have come forward, consider placing a notice in the London Gazette before making the final distribution.

5. 5

   Complete the final tax return for the deceased

   If the deceased was in self-assessment, file a final return covering the period from 6 April to the date of death. Notify HMRC of the death by calling them or writing. Our guide on dealing with HMRC after death explains the process step by step. Do not make the final distribution until you have confirmation from HMRC that the tax position is settled.

6. 6

   Notify beneficiaries of the position

   Keep beneficiaries informed throughout. Residuary beneficiaries are entitled to know the status of the estate and the likely timescale for distribution. Regular updates prevent misunderstandings and reduce the risk of complaints or disputes later.

The final distribution marks the end of the administration. Do not rush this stage: distributing too early creates personal liability for the executor if further debts or claims emerge.

1. 1

   Prepare the estate accounts

   Estate accounts are a formal record of all the assets, liabilities, income, and expenses that passed through the estate, and how the residue is distributed. Every residuary beneficiary is entitled to a copy. There is no prescribed legal format for simple estates, but the accounts should be clear, dated, and clearly labelled.

2. 2

   Send the accounts to beneficiaries and answer any questions

   Give beneficiaries time to review the accounts and ask questions. Address any queries before distributing. Keeping beneficiaries satisfied at this stage avoids much longer disputes later.

3. 3

   Distribute the estate and obtain signed receipts

   Make the payments or transfers to each beneficiary. Ask every beneficiary to sign a receipt confirming they have received their share and are satisfied with the distribution. This receipt protects you as executor if questions arise later.

4. 4

   Keep all records for 12 years

   Keep all correspondence, accounts, receipts and supporting documents for at least 12 years after administration completes. Claims against executors can be brought up to 12 years after the date of the relevant transaction, so retaining documents throughout is important protection.

When to get professional help

Most executors can handle straightforward estates themselves. But there are situations where a solicitor's involvement is worth the cost:

• Disputes between beneficiaries - if family members are challenging the will or the estate accounts, a solicitor can help navigate the process and reduce the risk of personal liability.

• Overseas assets - assets in other jurisdictions may require a separate probate process in that country. A solicitor with international experience can advise on what is required.

• Trusts - if the will creates a trust, or the deceased was a beneficiary of an existing trust, the administration becomes significantly more complex and specialist advice is usually needed.

• Complex inheritance tax - if the estate is significantly above the threshold, there are lifetime gifts to account for, or the will involves charitable gifts or business reliefs, getting specialist tax advice can pay for itself.

• Missing beneficiaries - if a beneficiary cannot be traced, professional help or indemnity insurance may be needed before you can safely distribute the estate.