Being an executor is mostly a long, mechanical, tedious series of small administrative tasks, performed during a period of grief. Almost every executor finds the work harder than they expected and slower than they hoped. This guide is the document we wish someone had given us — calm, structured, specific, and willing to refer you onward when the situation needs more than a guide.
The ten phases below run from the first hours after a death through the year-one anniversary and beyond. Read what's relevant; come back as the work moves through phases. The reference appendix at the end is the quick-look summary of forms, statutes, and deadlines.
If you're reading this in the immediate hours after a death, the most useful thing this guide will tell you is that almost nothing has to happen tonight. Some statutory deadlines exist; almost everything else is sequence, not speed.
Take the time you need
The legal apparatus is patient. Banks, HMRC, the registrar, even funeral directors — none of them need anything from you in the first hours. Be present for the people present.
If at home — call the GP or 999
GP for an expected death (verification of death visit, often within hours). 999 for an unexpected death (police and paramedics, possible coroner involvement). Either way, the body does not need to leave the home immediately. There is no rush.
If in hospital or hospice
The clinical team handles paperwork — typically a Medical Certificate of Cause of Death (MCCD) within a day or two. Hospital bereavement officers are a real resource; large hospitals usually have one and they will guide the next steps without you needing to ask.
Tell close family at the pace that feels right
Phone calls don't all need to happen tonight. A short text or an early-evening call is kinder than a rushed message. Some people need to be told sooner than others; trust your read of who.
What does NOT need doing today
Cancelling direct debits. Notifying the bank. Calling pension providers. Posting on social media. None of these are time-sensitive, several are best done in a specific sequence later, and a couple have specific risks if rushed.
The death must be registered within five days in England, Wales, and Northern Ireland — eight days in Scotland. Bank holidays and weekends pause the count. The registration is the first hard deadline; everything else is sequence.
Register the death
At the local register office where the death occurred (not where the deceased lived, if those are different). Book an appointment online via gov.uk. Take the MCCD plus any ID for the deceased you have. The registrar issues the Certified Copy of an Entry of Death — the green-edged document banks and institutions accept. Order multiple copies — typically 5 to 10 at £12.50 each. Each major institution will want a sealed original.
Tell Us Once
A free GOV.UK service that notifies HMRC, DWP, DVLA, His Majesty's Passport Office, the local council, and the Veterans UK Pensions service in one submission. The registrar will offer this at the point of registration; you can also do it within 28 days online. Saves dozens of separate phone calls. Available in nearly all UK local authority areas. Note: it covers public-sector bodies only — banks, insurers, and other private institutions need to be contacted separately.
Choose a funeral director
The deceased may have recorded preferences (in a funeral wishes worksheet, a will, a pre-paid plan). If not, take advice from family. Funeral costs vary substantially within a single town — comparing two or three quotes for a basic funeral can save hundreds of pounds. The National Association of Funeral Directors (NAFD) and the Society of Allied and Independent Funeral Directors (SAIF) maintain searchable codes-of-practice registers.
Pre-paid funeral plans
If one exists, the plan provider must be notified — they coordinate directly with the funeral director. Since 29 July 2022, plan providers have been FCA-regulated; the FCA register confirms whether a provider is authorised. The plan reference often lives with the provider, not with you — a phone call to the provider with the deceased's name and date of birth is usually enough.
Locate the will
Several places to check, in order: (1) The deceased's solicitor — call any solicitor they ever instructed. Many hold wills indefinitely. (2) The home — top desk drawer, a fire safe, a 'family papers' folder. (3) The National Will Register (Certainty) — for £65 (single search, inc. VAT) you can search to confirm whether a will is registered and where it's stored. (4) The bank — historically banks held wills, less common now. (5) Family members — sometimes a parent, sibling, or executor holds the original.
Once the death is registered, the administrative wave begins. The order of notification matters because some institutions trigger others (banks freezing sole accounts, for example). Most things can wait two or three weeks; nothing in this phase is statutory same-day urgency.
Notify the deceased's bank(s)
Take a sealed copy of the death certificate. Sole-name accounts are frozen on notification — direct debits stop, standing orders cease, no further payments can be made. Joint accounts pass to the surviving holder under the Rule of Survivorship; they continue to operate as before. Banks will set up an 'estate account' if needed for paying funeral costs and ongoing essentials in the meantime.
Pension providers and life policies
Each provider needs to be told separately. Death-in-service benefits (where the deceased was in employment) often pay out fast — sometimes within weeks. Life policies in trust pay out without waiting for probate; this can be a significant cash injection in the first month. Policies not in trust form part of the estate and follow the probate timeline.
Employer (if applicable)
HR will manage final salary, accrued holiday pay, death-in-service pension, and any group life cover. Most employers handle this with kindness; some send paperwork that feels mechanical. Either is normal. Confirm whether the employer requires a death certificate copy or whether their HR system can verify the death via Tell Us Once.
What can wait
Subscriptions. Social media accounts. Mobile phone contracts. Utilities not in joint names. Council tax (which may be exempt for up to 6 months on an empty property). None of these are statutory; all can be done in the second or third week without penalty.
The IHT decision begins
Whether the estate is over the inheritance tax threshold determines whether you'll need IHT400 (with HMRC, before HMCTS will issue probate) or just the Estate Information Summary inside the digital probate application. The IHT Calculator on this site walks the headline maths under FY 2026-27 rules. Threshold: £325,000 nil-rate band; £175,000 residence nil-rate band if a main residence passes to direct descendants; up to £1m combined for couples claiming both partners' transferable bands.
Bereavement Support Payment (if a surviving partner)
If you are the deceased's spouse or civil partner (or, since 9 February 2023, a cohabiting partner with dependent children), you may be eligible for Bereavement Support Payment from DWP. Higher rate (with dependent children): £3,500 lump sum + £350/month for 18 months. Lower rate (no children, under State Pension age): £2,500 + £100/month for 18 months. Critical: claim within 3 months for the maximum backdated payment. The BSP1 walkthrough on this site covers the form section by section.
The probate process begins around the third or fourth week. The work runs months, not weeks. This phase establishes the formal paperwork — valuations, IHT, the application.
Decide on professional help
DIY probate is realistic for organised estates with no IHT due, single executor, no contested issues. Hybrid (executor handles the documentation, solicitor reviews the IHT400 and complex points) suits estates where parts need professional sign-off. Full-service (solicitor administers end-to-end) is appropriate for complex estates, contested issues, or where the executor's time outweighs the fee. The Probate Cost Calculator on this site shows order-of-magnitude across the three paths. SRA Transparency Rules require firms to publish charging structures — ask any firm for theirs in writing before instructing.
Inheritance tax form
If the estate is below the nil-rate band and no IHT is due, the Estate Information Summary inside the digital probate application is sufficient. If IHT is due — or the estate has any of: foreign assets, trusts (settlor or beneficiary), gifts > NRB in last 7 years, BPR/APR claimed — the IHT400 with relevant supplementary schedules is required. IHT400 must be filed before HMCTS issues probate. The IHT400 walkthrough on this site covers the 16 main sections + 21-schedule decision matrix.
Valuations
Property — instruct a chartered surveyor for a probate valuation; estate agent valuations are not always accepted by HMRC for IHT purposes. Investments — value at the closing price on the date of death; the broker's valuation will give this. Personal goods — for an organised estate, often a high-level estimate ('household effects: £8,000') is sufficient. For valuables (art, jewellery, collectibles), specialist valuation may be needed.
Apply for grant of probate
Online application at probate.service.gov.uk costs £526 (estates over £5,000; free below). Extra sealed copies of the grant £2 each. Faster: HMCTS digital probate currently averages 4.9 weeks from application to grant. Paper applications average 12.8 weeks; 'stopped' cases (errors, missing documents) average 15 weeks. The PA1P walkthrough on this site covers the application form section by section. Where there is no will, PA1A applies — same form structure, different declarations, letters of administration rather than probate.
If contested probate emerges
Disputed wills, capacity challenges, contested executor appointment, Inheritance Act 1975 claims (six-month deadline from grant) — all are specialist work. Contested probate solicitors charge significantly more than uncontested administration. Mediation often works better than litigation for family-dispute cases. The Inheritance Act 1975 deadline is hard: claims must be brought within 6 months of grant of probate.
If IHT is due, this phase is when it actually gets paid. Without payment (or first instalment for property), the grant of probate doesn't issue, and assets stay frozen. Liquid estates resolve faster; property-heavy estates need careful sequencing.
IHT must be paid by the 6-month mark
Specifically, by the end of the sixth month after the death. Death in March 2026 → IHT due 30 September 2026. Interest accrues from that point at the published HMRC rate (currently around 7.75% — check gov.uk for the current rate). The IHT400 must be filed before this date even if you can't yet pay in full; partial payment plus filing reduces interest accrued and demonstrates good faith.
Three payment routes
Direct Payment Scheme (form IHT423) — HMRC takes the IHT directly from the deceased's bank or building society account, before probate. All UK majors participate. Cleanest for liquid estates. Executor pays first, reclaims later — used where the estate is illiquid (mostly property). Requires the executor to actually have the cash on hand. 10-instalment plan — IHT on land and property only, payable in 10 annual instalments. Useful where selling property would force a fire sale. Investments must be paid in full at the 6-month mark.
HMRC issues the IHT421
Once HMRC has processed the IHT400 (and any IHT due is paid or first instalment for property), HMRC sends IHT421 directly to HMCTS. This is the green light HMCTS waits for before issuing the grant of probate. You don't file IHT421 yourself; it moves between government departments behind the scenes. Any IHT400 delay is a probate delay.
Realising assets
Once probate issues, assets can be released. Banks unfreeze sole accounts. Brokers transfer or sell investments. Premium Bonds (NS&I) release balances. Pension scheme administrators pay out. Each institution wants a sealed copy of the grant; this is why ordering 5 to 10 sealed copies during registration matters.
Pay outstanding debts
Estate debts must be paid before beneficiaries receive anything. Outstanding utilities, credit cards, personal loans, mortgage shortfall (if property sold below mortgage value), funeral costs. Keep records of every payment; the executor's accounts at the end will need to show the chain.
With the grant in hand and IHT settled, the estate enters its administration phase. This is the longest phase, often dragging into a second year for complex cases. The work is mechanical but tedious.
Section 27 creditor notice (The Gazette)
Place a notice in The Gazette (£115.86 including VAT for an online notice). This provides statutory protection against unknown creditors under section 27 of the Trustee Act 1925. After the two-month notice period expires, the executor is protected against claims they didn't know about. Distribute the estate only after this period — distributing before exposes the executor personally to late-discovered creditors.
Executor's accounts
Keep a running record from day one. Every payment in (asset sale, life policy, pension lump sum, refunded utility), every payment out (debts, IHT, professional fees, distributions). Beneficiaries are entitled to see the final estate accounts; the format is informal but the substance must be complete. A spreadsheet works for most estates; a chartered accountant may be worth instructing for complex estates.
Distribute to beneficiaries
Once debts and taxes are settled and the section 27 notice has expired, distribute per the will (or rules of intestacy). For larger estates, an interim distribution may be appropriate; final distribution waits until all loose ends are tied. Beneficiaries who are minors or under disability may need their share placed in trust; a solicitor can guide.
Foreign asset administration
If the deceased held assets outside the UK, separate grants may be needed. A UK grant can be 'resealed' for use in some Commonwealth jurisdictions (Australia, Canadian provinces, NZ, Singapore) — quicker than a fresh application. Non-Commonwealth jurisdictions require ancillary probate in the foreign country. Brexit complications: the EU Succession Regulation no longer applies post-Brexit; reciprocal national rules apply instead.
Trust administration if applicable
If the deceased's will established a trust (life-interest trust for a surviving spouse, discretionary trust for children, etc.), the executor's role transitions to trustee role on completion of estate administration. Different obligations, different reporting. The trust has its own tax filings, annual accounts, and trustee-meeting cadence. Solicitor or chartered tax adviser involvement is typically necessary.
The year-one anniversary brings several specific deadlines and considerations. Most estates close around this point; complex estates run into year two and beyond.
Income tax to date of death
The deceased's income tax must be settled — Self Assessment for the part of the tax year before death. Often a refund is due (if the deceased was over State Pension age and had income tax deducted at source). HMRC's Bereavement Service handles this; form R27 is the relevant return.
Executors' tax year
The estate has its own tax obligations during administration. Income earned during the administration (rental income from a property awaiting sale, investment income on unrealized assets) is taxable to the estate. Form R185 (Trust Income / Estate Income) is given to beneficiaries showing the income they received during administration; they pay tax on it at their own marginal rate.
Capital gains on sold assets
Assets sold during administration crystallise capital gains — the gain is calculated against the value at date of death (the 'probate value'), not the deceased's original cost. The estate has its own annual exempt amount for CGT purposes. Where significant gains are involved, a chartered tax adviser is worth the fee.
Inheritance Act 1975 — 6-month window
Claims under the Inheritance (Provision for Family and Dependants) Act 1975 must be brought within 6 months of the grant of probate. Possible claimants: surviving spouse, former spouse who hasn't remarried, cohabitating partner (with two-year cohabitation requirement), child of the deceased, person treated as a child, person maintained by the deceased. After 6 months, the executor can distribute without fear of late claims (subject to court discretion to extend the window in rare cases).
When the role ends
Once distribution is complete, debts settled, and tax filings made, the executor's role ends. There is no formal sign-off — no court certificate, no HMRC letter saying 'finished'. The executor's last action is typically signing off the final estate accounts and posting them to the residuary beneficiaries. Keep records for at least 6 years (HMRC retention requirement) and ideally indefinitely (in case a late claim ever surfaces).
Some estates are not straightforward. Each of the situations below significantly extends the work, the cost, and the emotional toll. None should be DIY'd; specialist help is essential.
Intestacy (no will)
The rules of intestacy decide who inherits — a fixed statutory order of beneficiaries. In broad terms (England and Wales): a surviving spouse takes personal belongings + first £322,000 + half of anything above. Children share the other half. No spouse → children. No children → parents. Then siblings, half-siblings, grandparents, aunts/uncles, cousins. Crown bona vacantia if no qualifying relatives. Cohabiting partners inherit nothing under intestacy — they may have an Inheritance Act claim. PA1A is the application form; letters of administration are issued (not a grant of probate).
Contested probate
Disputed will (validity, capacity, undue influence, forged signature). Disputed executor appointment (renunciation, removal applications, citation). Inheritance Act claims. Trust disputes. All run through specialist contested-probate solicitors, often involving expert witnesses, mediation, or court applications. Costs vary enormously with how far the matter runs — one specialist firm's published guide puts negotiated resolutions at around £5,000 to £15,000 plus VAT, rising to £30,000 to £100,000+ where the matter proceeds to trial. Time can extend years rather than months.
Foreign assets
UK-domiciled deceased with foreign assets: the foreign assets are in scope for UK IHT, plus potentially foreign-jurisdiction inheritance tax. Non-UK-domiciled deceased: only UK-situs assets in UK IHT scope. Domicile determination can be complex — the test is permanent home, not residence. Post-April-2025 non-dom rules (FIG regime) changed the IHT scope materially. A chartered tax adviser specialising in cross-border estates is essential, not optional.
Business succession
Sole trader business — the business effectively dies with the deceased; assets and liabilities form part of the estate. Limited company shareholding — the shares pass to beneficiaries; the company continues. Partnership — usually dissolved on death of a partner, unless the partnership agreement provides for continuation. Business Property Relief (BPR) can give 50% or 100% IHT relief on qualifying business assets — material for any estate with operating businesses.
Agricultural estates
Agricultural Property Relief (APR) can give 50% or 100% IHT relief on qualifying agricultural property. Working farmhouse rules are technical (occupier-tested, area-tested, character-of-property-tested). APR claims often run alongside BPR claims for the farm operation itself. Specialist agricultural solicitor or chartered surveyor strongly recommended.
Reaching out is not weakness; it is the structure that gets executors and bereaved families through. Many resources are free at the point of use, confidential, available without referral.
Bereavement support
Cruse Bereavement Support — 0808 808 1677. Free national helpline, trained volunteers, available across England, Wales, and Northern Ireland. Same-day callbacks for urgent need. cruse.org.uk· Marie Curie Support Line — 0800 090 2309. For anyone affected by terminal illness or bereavement. mariecurie.org.uk· The Good Grief Trust — directory of regional and specialist services (child loss, sibling loss, suicide bereavement, sudden death). thegoodgrieftrust.org
GOV.UK and government helplines
HMCTS Probate Helpline — 0300 303 0648. Application questions, form-completion mechanics. Cannot give legal advice but can clarify process. HMRC Probate & Inheritance Tax Helpline — 0300 123 1072. IHT400 questions, payment routes. DWP Bereavement Service — 0800 151 2012. Bereavement Support Payment, state pension, Tell Us Once enquiries. All free, available business hours.
Regulated professionals
Signum — Valoren's own specialist desk, disclosed plainly as ours, for business/agricultural relief, trusts, foreign assets, and HMRC correspondence: valoren.uk/services· Solicitor: Law Society's Find a Solicitor at solicitors.lawsociety.org.uk· Chartered tax adviser: CIOT directory at tax.org.uk· Independent financial adviser: Unbiased.co.uk or VouchedFor.co.uk· Accountant: ICAEW at icaew.com or ACCA at accaglobal.com. SRA Transparency Rules require solicitors to publish charging structures — ask any firm for theirs in writing before instructing.
Crisis support
Samaritans — 116 123, 24 hours, free from any phone in the UK and Ireland. Mind — 0300 123 3393, weekdays 9am to 6pm. NHS 111 — for non-emergency medical or mental health support. Your GP — bereavement is a recognised reason to see your GP; sleep, appetite, anxiety, intrusive thoughts are all worth mentioning. NHS Talking Therapies (formerly IAPT) accepts self-referrals for bereavement-related distress.
Practical bereavement charities
Bereavement Advice Centre — 0800 634 9494. WAY (Widowed and Young) — for those bereaved before age 51. Way-up.co.uk — for older bereaved. Sue Ryder — practical and emotional support, sueryder.org. Independent Age — for older bereaved, independentage.org.
The forms and laws executors most often need to reference. Cross-references to the relevant tools on this site for plain-English walkthroughs.
Forms
PA1P — probate application where there is a will. PA1A — letters of administration where there is no will. IHT400 — full inheritance tax account. IHT205 — short-form IHT return (now mostly retired, folded into the digital probate application). BSP1 — Bereavement Support Payment claim. R185 — Trust Income / Estate Income beneficiary statement. R27 — return for income tax to date of death. PA15 — executor renunciation. PA13 — citation to act or renounce. IHT423 — Direct Payment Scheme. Walkthroughs on this site for IHT400, PA1P, BSP1.
Statutes most cited
Inheritance Tax Act 1984 — IHT charging provisions. Mental Capacity Act 2005 — LPA framework. Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007. Trustee Act 1925 — section 27 creditor notice. Inheritance (Provision for Family and Dependants) Act 1975 — claims by family/dependants. Wills Act 1837 (s.18 marriage revokes will). Administration of Estates Act 1925 — intestacy rules. Non-Contentious Probate Rules 1987 — probate procedure.
Deadlines table
Death registration: 5 days (E&W, NI), 8 days (Scotland). Tell Us Once: within 28 days of registration. IHT due: 6 months from end of month of death. IHT400 must be filed: 12 months from end of month of death (penalties after). BSP1 maximum backdate: 3 months from death. BSP1 total claim window: 21 months from death. Section 27 creditor notice: at least 2 months before distribution. Inheritance Act claim: 6 months from grant of probate. Estate accounts retention: 6 years (HMRC) — keep indefinitely if possible.
Tools on this site
IHT Calculator — exposure under FY 2026-27 rules· Probate Cost Calculator — DIY/hybrid/full-service estimates· LPA Cost & Timeline· IHT400 walkthrough — 16 sections + 21-schedule decision matrix· PA1P walkthrough· BSP1 walkthrough· Personal Records Audit· Bereavement First Steps· all free, no card, no email gate.
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