Section 27 Notice in The Gazette: Protecting Executors from Unknown Creditors

Before distributing an estate, executors should consider placing a statutory notice inviting creditors to come forward. This notice - known as a Section 27 notice after the Trustee Act 1925 - is not legally required, but it provides significant practical protection. An executor who distributes an estate without taking this step can be held personally liable if an unknown creditor appears after the money has been paid out to beneficiaries.

What a Section 27 notice is

Section 27 of the Trustee Act 1925 gives trustees and executors a mechanism to protect themselves from claims by unknown creditors or beneficiaries. By placing a formal notice that sets out the estate details and invites anyone with a claim to come forward within a specified period, the executor satisfies the statutory requirement. If a creditor fails to respond within that period, the executor is protected from personal liability for that debt after distribution, even if the debt was genuine.

Without a Section 27 notice, an executor who distributes the estate has no statutory protection. If a creditor appears after distribution, the executor may be personally required to make good the debt out of their own pocket, even if the estate funds have already been paid to beneficiaries.

Where the notice must be placed

To obtain the full protection afforded by Section 27, you must place the notice in two locations:

• The Gazette (thegazette.co.uk): the official public record for England, Wales, Scotland, and Northern Ireland. There are separate editions for each jurisdiction; use The London Gazette for estates in England and Wales.
• A local newspaper circulating in the area where the deceased owned land or property. If the deceased owned property in more than one area, you should consider notices in each relevant area.

Both notices are required for full statutory protection. Placing only a Gazette notice without the local newspaper notice may leave the executor partially exposed, particularly in respect of creditors who might reasonably have seen a local notice.

Cost

The Gazette charges a fee for placing a notice. The cost of a standard deceased estate notice is approximately £70 to £85, though prices can vary depending on the length of the notice.

Local newspaper charges vary significantly. A notice in a regional paper might cost anywhere from £50 to several hundred pounds depending on the publication and size. Contact the paper's advertising desk for a quote.

What the notice contains

A standard deceased estate notice in The Gazette typically includes:

• The full name and last address of the deceased
• The date of death
• A statement that anyone with a claim against the estate must notify the executor or their solicitor in writing by a specified date
• The name and address of the executor (or their solicitor)

The Gazette website provides a template and an online submission process. You do not need a solicitor to place the notice, though solicitors frequently do this on behalf of executors as part of estate administration.

How long to wait before distributing

Once the notice has appeared, you must wait at least two months before distributing the estate to beneficiaries. This two-month window gives creditors a reasonable opportunity to come forward. Distributing before the two months has elapsed defeats the purpose of the notice and does not give you the statutory protection.

When to place the notice

Place the Section 27 notice after probate has been granted. You cannot place a meaningful notice before the grant, as creditors need to know who to contact. The notice should appear before any distribution is made to beneficiaries - it is the act of distributing without waiting for the notice period that creates personal liability risk.

In practice, many executors place the notice shortly after receiving the grant and use the two-month waiting period to collect and realise assets, deal with HMRC, and prepare estate accounts. The notice period and the administration work often run concurrently.

Claims made during the notice period

If a creditor comes forward during the notice period, you must assess whether the claim is valid before distributing. A creditor coming forward does not automatically mean you must pay: you have the right to investigate and dispute invalid or exaggerated claims. If you are unsure whether a claim is valid, take legal advice before distributing.

Gazette notices for company director deaths

The Gazette is also used to place notices relating to company insolvency, shareholder changes, and other corporate events. If the deceased was a company director or shareholder, there may be separate Gazette requirements relating to the company itself, distinct from the deceased estate notice.

Related guides

• Executor duties explained
• Probate costs
• After probate is granted
• Probate checklist