Free sheet · after a deathEngland & Wales · Scotland · Northern Ireland

How long to keep paperwork after someone dies

Keep the estate papers until the estate is closed and the tax windows have passed. Keep the Inheritance Tax records 20 years after the tax is paid — 20 years from the death if none was. Return the passport, driving licence and Blue Badge. Shred the rest safely, and only once nothing is still open.

Tax rules are the same across the UK. Claims against an estate are not — Scotland uses prescription and Northern Ireland its own Order — so every one of the 68 papers below says where it differs, what the rule rests on, and the source, read on 2 October 2026.

FreeA4 PDF68 papersEvery row sourcedRead 2 October 2026

Download the keep-or-shred sheet See every paper ↓

PDF · 38 pages · No account required · General information, not legal advice

General information, not legal advice. Take advice from a solicitor — or, for tax, an accountant — where the estate pays Inheritance Tax, is contested or has a claim against it, includes a trust, a business or farm, foreign assets, a child or vulnerable beneficiary or a life interest, or is insolvent. Where a solicitor or accountant holds the file, ask them for the papers, or copies, before their own retention period runs out.

The keep-or-shred sheet

A sort sheet for the kitchen table, and the full schedule behind it. Five piles — keep for good, keep until a date, scan then shred, shred, and return — with every paper on this page in the pile it belongs to, its period, and the source. Nothing on it is filled in for you.

FreeA4 PDF38 pagesUK — three nationsEdition October 2026

Keep, Scan, Shred or Return — the sheet

Page one is the "shred nothing until" check. Then your dates, and the sort sheet: every paper in its pile, with a tick box. Then the full schedule — 68 papers, how long, where Scotland and Northern Ireland differ, and the basis of each rule — and the windows that can reopen an estate. Large, clear type throughout.

Download the sheet (PDF)

General information, read from the sources on 2 October 2026. Law and HMRC guidance change — check the source before you rely on a row.

Not ready today?

This page will still be here.

Leave an email and we'll send you a link back to the keep-or-shred sheet. The download above stays free either way.

Working for a hospice, charity, council or carers' service? You're welcome to link the sheet, print it, or put it in a bereavement pack — free, no permission needed, nothing expected in return. See everything that's free

The short answer: three piles

Most of the work is knowing which pile a paper belongs in. A few papers are kept for good. Most are kept until a date — set by how long HMRC, a creditor or a beneficiary can come back. The rest can be shredded once nothing needs them. The passport, licence and Blue Badge go back to their owners: see section six.

Keep for good

The final estate accounts, and HMRC's clearance certificate (IHT30)
A deed of variation, if the family made one
Unregistered title deeds, the lease, planning and building certificates
Birth, marriage and civil partnership certificates; photographs and family papers

Keep until the estate is closed and the windows pass

Inheritance Tax papers: 20 years after the tax is paid — 20 years from the death if none was
Their own tax papers: until 5 April four years after the end of the tax year of death
The estate's own tax papers: six years after the last tax year of the administration
Benefit letters: until DWP confirms in writing that nothing is owed

Shred safely now (once nothing needs them)

Marketing post, catalogues and credit offers — register to stop them
Expired cards, expired passports and licences, old statements past the look-back
Password lists, once every account is closed or saved
Anything carrying a name, address, date of birth or account number — shred, never bin

Shred nothing until all of these have happened

the final estate accounts are signed;
HMRC has issued Inheritance Tax clearance (IHT30), or its windows have passed;
HMRC has confirmed the final income-tax position;
DWP (or the Department for Communities, or Social Security Scotland) has confirmed nothing is owed;
the Gazette notice period has run;
six months have passed since the grant (the 1975 Act and 1979 Order claim window) — in Scotland, since the death.

And whatever a row says, keep every paper connected to an open complaint, claim, HMRC enquiry, benefit review, a continuing trust, or a business the estate or a beneficiary carries on.

The 20-year Inheritance Tax clock — what "20 years" means on this page

HMRC says it can ask to see the records up to 20 years after Inheritance Tax is paid. Where no tax was paid, or no full account was delivered, the law's own clock runs 20 years from the date of death (IHTA 1984 s.240(7)). Where tax was paid on a full account, HMRC's ordinary window is 4 years, 6 for a careless mistake and 20 for a deliberate one (s.240(2), (4) and (5)) — so 20 years covers every case. IHTA 1984 s.240GOV.UK · HMRC records

Your dates, from the date of death

Most of the periods count from three dates you already know. Enter the date of death — and, if you have them, the date of the grant or confirmation and the date the estate was finished — and the dates the schedule talks about are worked out for you. Nothing you type leaves this page.

Date of deathGrant / confirmation (if issued)Estate finished (if it is)Where the estate is dealt with

Enter the date of death above and the dates appear here: when HMRC's window on the person's own tax closes, the two-year deed-of-variation window, the 20-year Inheritance Tax clock and the rest.

Every paper: the full schedule (68 papers)

Each paper has one period, one basis and its source. "Law · duty to keep" means a statute says keep it. "Law · claim window" means a statute sets how long HMRC, a creditor or a beneficiary can come back — not a duty to keep paper, but the reason the date is what it is. "Practice" is our advice, built on those windows. Where a row says 20 years on the Inheritance Tax clock, it means the clock in section two.

Keep the original — not just a scan — for

dividend vouchers, statements of tax deducted and evidence of foreign tax paid (TMA 1970 s.12B(4A)) · deeds, leases and share certificates · the lasting power of attorney, until the Office of the Public Guardian has it · wills and codicils · grants of probate, letters of administration and confirmation · birth, marriage and death certificates · guarantees · court orders · the grave deed. Everything else may be scanned.

The estate, Inheritance Tax and probate

15 papers · what to do · how long · where Scotland or Northern Ireland differ · the source, read 2 October 2026.

The estate, Inheritance Tax and probate: what to do with each paper, how long to keep it, where the rule differs by nation, and the source read on 2 October 2026.
The paper	How long, and why	Where the nations differ	Basis · source
Hand over The original will and any codicils Keep the original	Hand it over with the probate or confirmation application — the registry or court keeps it. Photocopy it first: the copy is what you keep. If no grant is needed (a small estate, for example), nothing in these sources tells you to hand the original over — keep it safe.	England & Wales Send the original with the probate application. The probate registry keeps it and it becomes a public record. Scotland Lodge the original will, or an extract if it was registered in the Books of Council and Session or a sheriff court, with the C1. No official page we read says whether the court returns the original after confirmation; assume it does not, photocopy it first, then confirm with the sheriff clerk. Northern Ireland Send the original with the application. The Probate Office keeps it as a public document and does not return it.	Official guidance GOV.UK · if there's a willnidirect · probate formsScottish Courts · large estates Read 2 October 2026
Keep Copies of the will and any codicils	20 years on the Inheritance Tax clock, kept with the estate file. HMRC names the will first in its list of records to keep. It is also the starting point if a surviving spouse's estate later claims the unused tax-free allowance. Do not rely on getting the registry's copy back — keep your own.	UK-wide Same across the UK — Inheritance Tax is UK-wide. In Scotland the court holds a copy only once confirmation has been issued or the will was registered there.	Official guidance GOV.UK · HMRC recordsScottish Government · death in Scotland Read 2 October 2026
Keep The grant of probate, letters of administration or (Scotland) confirmation, and spare certified copies Keep the original	Until the estate is fully distributed and the accounts are signed. Then keep the original with the estate file — we suggest the same 20 years. No official body sets a period for the grant itself — this is our recommendation. Spare certified copies nobody asked for can go once the estate is closed; check any "return the original" instruction on an institution's letter first.	England & Wales The registry issues a grant of probate or letters of administration. Copies go to the banks and other holders of assets. Scotland The court issues confirmation. Certificates of confirmation for specific items have the same effect as the original. Northern Ireland A Grant of Probate is issued if there is a will; if there is no will, a Grant of Letters of Administration.	Practice · our advice GOV.UK · after you've appliedScottish Courts · small estatesnidirect · probate Read 2 October 2026
Keep Inheritance Tax forms, valuations and the papers behind the figures	At least 20 years after the Inheritance Tax is paid; where no tax was paid or no full account was delivered, 20 years from the date of death (IHTA 1984 s.240(7)). HMRC's 20-year records rule, sized to the statutory ceiling in IHTA 1984 s.240. HMRC's IHT400 notes: keep safe every document used to fill in the form and its schedules, because HMRC may ask for them after the grant.	UK-wide Same across the UK. Keep copies of the signed forms and every supporting document, including valuations such as an estate agent's. In Scotland the C1 inventory is both a court and an HMRC form — keep a copy with the tax papers.	Official guidance GOV.UK · HMRC recordsIHTA 1984 s.240HMRC · IHT400 and notes Read 2 October 2026
Keep until… Date-of-death valuations: the probate valuation of the house, shares and other assets, and the valuer's or estate agent's letters	With the Inheritance Tax papers (20 years on the clock) — and, for anything someone inherited, until it is sold and then at least a year after the Self Assessment deadline for the tax year of the sale (5 years for a business asset). Whichever is later. The value at death becomes the starting cost for Capital Gains Tax when the executors, or the person who inherits, later sell. Without it the gain cannot be worked out. Our advice: give each beneficiary the date-of-death value of what they receive.	UK-wide Same across the UK — HMRC's helpsheet HS282 and TCGA 1992 s.62 apply UK-wide.	Official guidance HMRC helpsheet HS282GOV.UK · CGT recordsTCGA 1992 s.62 Read 2 October 2026
Keep Notes, cheque stubs and letters showing gifts the person made in the seven years before they died	With the Inheritance Tax papers: at least 20 years after the tax is paid. Where the person put money into a trust, gather records back 14 years (IHT403 box 18 asks about chargeable transfers in the 7 years before the earliest gift). GOV.UK: the person dealing with the estate has to work out what gifts were made in the 7 years before the death. Anything relied on becomes a supporting document under HMRC's records rule.	UK-wide Same across the UK. Gather them for the executor — they feed the Inheritance Tax forms.	Official guidance GOV.UK · giftsGOV.UK · HMRC recordsHMRC · IHT403 Read 2 October 2026
Keep until… Papers from a husband's, wife's or civil partner's estate who died earlier (their will, valuation, tax forms, the marriage certificate)	Until the surviving spouse's estate has claimed the unused allowance: the claim is due within 2 years from the end of the month of the second death, or 3 months from when the executors first act if later (HMRC can allow longer); then 20 years after that tax is paid. HMRC guidance; the claim window is IHTA 1984 s.8B(3). A widow's or widower's estate can claim the unused part of the first partner's tax-free allowance — the executor needs the first partner's papers to prove it. Shredding them can cost the family real money years later.	UK-wide Same across the UK. HMRC's Scottish confirmation notes (C3, 2021 edition) say the same: keep full details of the first estate in a safe place.	Official guidance GOV.UK · HMRC recordsIHTA 1984 s.8BHMRC · C1 and C3 notes (Scotland) Read 2 October 2026
Keep for good A deed of variation (where the family re-arranges who inherits) Keep the original	It must be made within 2 years of the death (IHTA 1984 s.142(1)). Keep the signed deed with the Inheritance Tax papers for good. The 2-year window is law; keeping the deed for good is our advice. Take advice before anyone signs one.	UK-wide Same across the UK — the Inheritance Tax Act applies UK-wide.	Law · claim window IHTA 1984 s.142 Read 2 October 2026
Keep Receipts for debts paid — including the final gas, electricity, water, phone and broadband bills — the funeral bill and headstone, and the executor's own expenses	With the Inheritance Tax papers: 20 years on the Inheritance Tax clock. GOV.UK says "receipts", so keep the paper where you can; for the final utility bills a scan with proof of payment is enough. These receipts support the deductions on the Inheritance Tax account — HMRC's IHT400 notes allow funeral costs, reasonable mourning expenses and a headstone — and they are the backbone of the final accounts. Suppliers can still chase a bill they already sent.	England & Wales HMRC's records rule is UK-wide. Energy suppliers in Great Britain cannot back-bill for energy used more than 12 months ago (Ofgem). Scotland HMRC's records rule is UK-wide. Same Ofgem back-billing rule as England and Wales. Northern Ireland HMRC's records rule is UK-wide. The Utility Regulator allows back-billing of 13 months where the supplier is at fault.	Official guidance GOV.UK · HMRC recordsHMRC · IHT400 and notesOfgemUtility Regulator (NI) Read 2 October 2026
Keep Copies of the Gazette and newspaper notices to creditors, and every letter from anyone claiming against the estate	With the final accounts: at least 20 years. Keep a claim's papers until it is finally settled, then with the accounts. The notice schemes and claim deadlines are law; keeping the proof for 20 years is our advice. A notice protects the executor only if you can prove it was given and what came back.	England & Wales Trustee Act 1925 s.27: a notice in The Gazette and a local newspaper, giving at least two months. After that you may distribute having regard only to the claims you know of. Claims under the Inheritance (Provision for Family and Dependants) Act 1975 must be made within six months of the grant unless the court allows a late one; after those six months you are not liable for having distributed because a late claim might be allowed, though assets can still be recovered. Scotland No statutory notice scheme like s.27 was found. Official guidance says wait six months from the death before distributing. Legal rights (spouse, civil partner, children) can be claimed whatever the will says and prescribe only after 20 years. A cohabitant's claim on an intestate estate must be made within six months of the death (Family Law (Scotland) Act 2006 s.29(6)); the Trusts and Succession (Scotland) Act 2024 s.78 will change that period but was not in force on 2 October 2026. The 2024 Act's executor protection (s.37) is also not yet in force. Northern Ireland Trustee Act (Northern Ireland) 1958 s.28 — not s.27: a notice in the Belfast Gazette plus newspapers, giving at least two months. Claims under the 1979 Northern Ireland Order must be made within six months of the grant unless the court allows a late one.	Practice · our advice Trustee Act 1925 s.271975 Act s.4Family Law (Scotland) Act 2006 s.29Trustee Act (NI) 1958 s.28 Read 2 October 2026
Keep for good The final estate accounts, signed by the executors and the main beneficiaries	At least 20 years, and for good if you can hold a PDF. Twenty years from the Inheritance Tax payment is the longest fixed clock in the UK. Law: the claim windows are statutory. The "keep for good" recommendation is practice built on them. GOV.UK: once everything is distributed, prepare the final accounts and have them approved and signed by you and the main beneficiaries.	England & Wales A beneficiary has 12 years from when the right to receive arose to claim a share of the estate, and 6 years for a breach of trust. There is no time limit where an executor kept or converted estate property, or on fraud. Scotland Prescription, not limitation. A legal rights claim lasts 20 years from the death. A trustee's duty to produce accounts has no time limit under the 1973 Act, and the Act's "trustee" covers anyone holding property in a fiduciary capacity. Northern Ireland A beneficiary has 12 years to claim a share of the estate (art.44). A personal representative is not a "trustee" under the 1989 Order (art.2(3)(b)); no time limit applies where the claim is founded on fraud to which the personal representative was party (art.45(2)).	Law · claim window GOV.UK · distributingLimitation Act 1980 s.221973 Act Sch.3Limitation (NI) Order 1989 art.44 Read 2 October 2026
Keep Beneficiaries' signed receipts, and the record of what each person was paid or given	With the final accounts: at least 20 years after the Inheritance Tax is paid (see the clock). These receipts prove the money left the estate lawfully. A beneficiary's claim to a share can be brought for up to 12 years in England, Wales and Northern Ireland.	England & Wales HMRC lists written confirmation that each beneficiary received their share among the records to keep. Scotland Same HMRC list. Citizens Advice Scotland also says executors should keep records of payments and distributions. Say "a signed receipt" — we found no Scottish source for the wording of a formal discharge. Northern Ireland Same HMRC list — UK-wide.	Official guidance GOV.UK · HMRC recordsCitizens Advice Scotland Read 2 October 2026
Keep for good HMRC's closing letters: the Inheritance Tax clearance certificate (IHT30) and the "we do not intend to enquire" letter on the estate's tax return	Permanently. They are the executor's proof that HMRC has closed the matter. A certificate discharges everyone from further claims for the tax, except for fraud and non-disclosure. The IHT30 is optional. The "no enquiry" letter is HMRC practice, not statute, and does not stop an enquiry if the return proves incomplete.	UK-wide Same across the UK. Apply on IHT30 when you believe all the tax is paid; for a death HMRC must give the certificate once satisfied (IHTA 1984 s.239(2)).	Practice · our advice IHTA 1984 s.239GOV.UK · IHT30HMRC manual TSEM7418 Read 2 October 2026
Keep The estate's own tax papers: the Trust and Estate Tax Return (SA900) and its pages, the R185 statements given to beneficiaries, the letter reporting a small estate, workings, payment confirmations and the estate's tax reference	Six years after the end of the last tax year of the administration. Give each beneficiary who received estate income their own R185 and keep a copy. Practice, anchored on law: HMRC can assess the estate's own tax 4 years after each tax year, 6 for a careless mistake (TMA 1970 s.34 and s.36) — a window, not a duty to keep. The legal minimum to preserve is shorter (s.12B). A beneficiary keeps their R185 with their own tax papers for six years after the end of the tax year they declare it. Estates with £500 or less of income in a tax year (from 6 April 2024) need not report — keep the workings that show the figure. Executors who hand everything out can be asked to pay unpaid tax themselves.	UK-wide Same across the UK — HMRC's rules are UK-wide.	Practice · our advice GOV.UK · distributingTMA 1970 s.36HMRC manual CH54200HMRC · R185 (Estate Income)GOV.UK · reporting the estate Read 2 October 2026
Hand over The lasting power of attorney (the original and certified copies) Keep the original	As soon as you can after the death: the power ended on the day they died. Do not shred it. An attorney has no authority after the death; the executor takes over. Shredding the LPA instead of telling the Public Guardian leaves the register wrong.	England & Wales Tell the Office of the Public Guardian and send the original LPA and all certified copies. OPG cancels it and destroys it unless you ask for it back with a return address. Scotland Notify the Office of the Public Guardian (Scotland) in writing with a copy of the death certificate. The page does not say the document must be sent back. Northern Ireland Not confirmed on any official page we read. Enduring powers are registered with the High Court (Office of Care and Protection); ask that office what to do with the document. Do not shred it.	Official guidance GOV.UK · OPGOPG Scotland Read 2 October 2026

The person's own tax

12 papers · what to do · how long · where Scotland or Northern Ireland differ · the source, read 2 October 2026.

The person's own tax: what to do with each paper, how long to keep it, where the rule differs by nation, and the source read on 2 October 2026.
The paper	How long, and why	Where the nations differ	Basis · source
Keep The person's tax returns and HMRC letters: Self Assessment returns, tax calculations, end-of-year letters (P800), tax code notices (P2)	Until 5 April four years after the end of the tax year of death. A death in October 2026 falls in tax year 2026–27, so keep until 5 April 2031. Law: this is HMRC's window to assess (TMA 1970 s.40(1) and (2)) — not a duty to keep paper. The legal duty to preserve Self Assessment records is shorter: about 22 months after the tax year ends (s.12B). We give the later date because it protects the executor, who is the person HMRC pursues. If HMRC opens an enquiry, keep everything until it is completed. Income tax and Capital Gains Tax only.	UK-wide Same across the UK — the Taxes Management Act 1970 extends to the whole UK.	Law · claim window TMA 1970 s.40HMRC manual CH56100GOV.UK · how long to keep Read 2 October 2026
Keep Pay papers: P60s and the final P45 from an employer, P11D, final payslips, State Pension tax letters	Until 5 April four years after the end of the tax year of death (5 April 2031 for a death in October 2026). Law (window), by analogy: no keeping period is stated for someone taxed only through PAYE, so HMRC's s.40 window is used. HMRC staff treat the pay and tax on the final P45 as received before the death, so it is the sheet the last year's figures rest on. Ask each employer and pension provider to tell HMRC about the last payment. Pay papers for tax years that ended more than six years before the death are no longer needed for HMRC.	UK-wide Same across the UK.	Law · claim window GOV.UK · employees' recordsHMRC manual EIM42380GOV.UK · debts and taxes Read 2 October 2026
Keep the original Dividend vouchers, statements of tax deducted, evidence of foreign tax paid, chargeable event certificates, interest and investment statements (tax years up to the death) Keep the original	Until 5 April four years after the end of the tax year of death (5 April 2031 for a death in October 2026). Keep the paper itself — not just a scan — for dividend vouchers, statements of tax deducted and evidence of foreign tax paid (TMA 1970 s.12B(4A)). Chargeable event certificates and ordinary statements may be scanned. Law: the keep-the-original rule is a duty (s.12B(4A)); the date is HMRC's window (s.40). Income paid after the death belongs to the estate's own return. Bank tax-deduction certificates are largely historic — interest has been paid gross since April 2016. If a voucher exists only online, download and print it before the account closes (our advice).	UK-wide Same across the UK.	Law · duty to keep TMA 1970 s.12BHMRC manual SALF211GOV.UK · savings records Read 2 October 2026
Keep Business papers if the person was self-employed or in a partnership: accounts, books, invoices, receipts, business bank statements	At least 5 years after the 31 January filing deadline of the tax year each relates to. Death in October 2026 → deadline 31 January 2028 → keep until 31 January 2033. Law: a duty to keep (TMA 1970 s.12B(2)(a)); HMRC says it covers all the records behind that return. If the return was sent more than four years late, the period is 15 months after sending. If the business carried on under the executor or a beneficiary, keep records as for a live business. VAT records have their own rules (not covered here).	UK-wide Same across the UK.	Law · duty to keep GOV.UK · self-employed recordsTMA 1970 s.12BHMRC manual SALF211 Read 2 October 2026
Keep Rental income records if the person let property: rent books and receipts, letting agent statements, repair and service invoices, mortgage interest statements	At least 5 years after the 31 January filing deadline of the tax year each relates to. Law: HMRC treats letting as a business for the record-keeping rule (s.12B). If the estate carried on letting after the death, the estate has its own tax years — keep as for the estate's return.	UK-wide Same across the UK.	Law · duty to keep HMRC manual SALF211GOV.UK · rental recordsHMRC · rental income Read 2 October 2026
Keep Landlord's safety and tenancy papers: gas safety records, tenancy agreements, deposit protection certificates	Gas safety records: at least 2 years. Tenancy agreements and deposit papers: until the tenancy has ended and the deposit is settled, then 6 years. Law: keeping the gas safety record is a duty (2 years). The 6 years for tenancy and deposit papers is our advice. The executor will need the tenancy papers to hand the property on or end the letting.	England & Wales The gas safety record rule is in regulations covering Great Britain. Scotland The gas safety record rule covers Great Britain, so it applies here too. Northern Ireland Gas safety records: at least 2 years (Gas Safety (Installation and Use) Regulations (Northern Ireland) 2004 reg.36(3)(c)).	Law · duty to keep HSE · gas safety recordGas Safety (NI) Regulations 2004 reg.36 Read 2 October 2026
Scan, then shred Charity donation records: Gift Aid receipts and declarations, a note of dates and amounts, legal papers for any land or shares given to charity	Keep the scan until 5 April four years after the end of the tax year of death; keep the original legal papers for any gift of land or shares. Law (window): HMRC can reopen these claims until the s.40 date; scans are allowed (s.12B(4)). GOV.UK's own minimum is the shorter 22 months; we use the later HMRC window so every one of the person's tax papers shares one date.	UK-wide Same across the UK.	Law · claim window GOV.UK · charity recordsTMA 1970 s.12BTMA 1970 s.40 Read 2 October 2026
Keep Capital Gains Tax papers for things the person sold or gave away in their lifetime: contract notes, completion statements, improvement receipts, any CGT return or 60-day property report	Until 5 April four years after the end of the tax year of death. Only for assets sold or given away before death. Assets still owned at death take their date-of-death value, so old purchase receipts stop mattering for Capital Gains Tax on those (keep them as proof of ownership). A surviving spouse or civil partner who was given an asset in life keeps the record of what the person paid for it until they sell, then for a year after that tax year's Self Assessment deadline.	UK-wide Same across the UK.	Law · claim window GOV.UK · CGT recordsHMRC helpsheet HS282TCGA 1992 s.62 Read 2 October 2026
Keep Estate sale papers: contracts, completion statements or contract notes for anything the executors sold, sale costs, the 60-day property report and its payment confirmation	Six years after the end of the tax year in which the estate made the sale. Law (window): six years is HMRC's window for a careless mistake (TMA 1970 s.36) — not a duty to keep. The ordinary limit is four years. Executors may owe Capital Gains Tax on any rise in value between the death and the sale. A gain on residential property usually has to be reported within 60 days. Twenty years applies only to deliberate understatement.	UK-wide Same across the UK.	Law · claim window GOV.UK · selling assetsTMA 1970 s.36HMRC manual CH54200 Read 2 October 2026
Keep HMRC's final letters about the person's tax: the final calculation, any "no enquiry" confirmation, a closure notice, HMRC's reply to the estate's report	With the estate's tax papers: six years after the end of the last tax year of the administration. Ask for the "no enquiry" confirmation in writing — HMRC staff give it when the personal representative asks. It closes an enquiry into that return only; HMRC can still make a discovery assessment within the windows above. HMRC's enquiry window is normally 12 months after the return is delivered (s.9A).	UK-wide Same across the UK.	Practice · our advice HMRC manual SAM90010TMA 1970 s.9AHMRC manual CH56100 Read 2 October 2026
Scan, then shred A Self Assessment return or notice to file addressed to the person that arrives in the April after the death	Shred only once HMRC's letter says it can be destroyed. Any return addressed to the "personal representative" must be kept and filed by its deadline. HMRC's internal staff manual, published on GOV.UK — not a customer leaflet. HMRC's staff guidance covers someone who dies between its selection of returns in February and the bulk issue in April: it is too late to stop the return, and a further return may be issued to the personal representative.	UK-wide Same across the UK.	Official guidance HMRC manual SAM90010GOV.UK · debts and taxes Read 2 October 2026
Keep Payroll papers if the person employed someone (a carer, cleaner or nanny): pay records, payments to HMRC, tax code notices, expenses and benefits	3 years from the end of the tax year they relate to. Only if the person ran PAYE as an employer. The three years run from each tax year's end, not from the death.	UK-wide Same across the UK.	Official guidance GOV.UK · PAYE records Read 2 October 2026

Banks, savings, investments, pensions, benefits and debts

15 papers · what to do · how long · where Scotland or Northern Ireland differ · the source, read 2 October 2026.

Banks, savings, investments, pensions, benefits and debts: what to do with each paper, how long to keep it, where the rule differs by nation, and the source read on 2 October 2026.
The paper	How long, and why	Where the nations differ	Basis · source
Scan, then shred Bank and building society statements (current, savings, joint) from before the death	Scan the last 7 years before the death (14 years if the person put money into a trust). Keep the scans until the estate is closed, then for 20 years after any Inheritance Tax was paid, or for 6 years after closing (5 in Scotland) if no tax was paid. Shred the paper once scanned. If the person claimed a means-tested benefit, DWP can ask for statements covering the whole claim — do not shred older statements then. Gifts in the 7 years before a death can be taxed, and HMRC accepts scans. The 6/5-year fallback is our recommendation, not a stated rule.	England & Wales HMRC's 20-year rule is UK-wide. A claim on a contract is barred after 6 years (Limitation Act 1980 s.5). Scotland Same HMRC rule. A debt under a contract is extinguished after 5 years (Prescription and Limitation (Scotland) Act 1973 s.6). Northern Ireland Same HMRC rule. A claim on a contract is barred after 6 years (Limitation (Northern Ireland) Order 1989 art.4).	Practice · our advice GOV.UK · giftsDWP recovery guideHMRC · IHT403 Read 2 October 2026
Keep Letters from banks, investment firms, pension and insurance companies giving the value at the date of death, and account-closing letters	At least 20 years after any Inheritance Tax is paid. For shares and funds a beneficiary keeps, keep the letter for as long as they hold them, then until a year after the Self Assessment deadline for the tax year they sell. These letters are the probate value, and that value becomes the tax cost of what a beneficiary inherits. Where no tax was due we suggest the same 20 years for any letter that sets a share's tax cost (our advice).	UK-wide Same across the UK.	Official guidance GOV.UK · assets and debtsGOV.UK · HMRC recordsHMRC manual CG32210 Read 2 October 2026
Cancel Bank cards, cheque books, passbooks, and the standing orders and direct debits on the account	Cancel now, through the bank. Destroy cards and cheque books once the bank confirms the account is frozen or closed. Stopping standing orders and direct debits is GOV.UK's instruction; we found no official rule on destroying cards. Ask the bank whether it wants old passbooks back.	UK-wide Same across the UK.	Practice · our advice GOV.UK · assets and debtsGOV.UK · without Tell Us Once Read 2 October 2026
Keep the original Share certificates and paper stock-transfer or nominee paperwork Keep the original	Keep the original until the shares are sold or re-registered in the new owner's name. Then keep a scan with the sale papers until a year after the Self Assessment deadline for the tax year of the sale. Law: the certificate is evidence of title (s.768). The keeping period is HMRC's Capital Gains Tax record rule. The rule follows where the COMPANY is registered, not where the person lived. A lost certificate is a nuisance to replace — do not shred one before the shares are sold or re-registered.	England & Wales For a company registered in England and Wales the certificate is prima facie evidence of title (Companies Act 2006 s.768(1)), wherever the holder lived. Scotland For a company registered in Scotland the certificate is sufficient evidence of title unless the contrary is shown (s.768(2)); for a company registered elsewhere in the UK, s.768(1) applies. Northern Ireland For a company registered in Northern Ireland the certificate is prima facie evidence of title (s.768(1)).	Law · evidence of title Companies Act 2006 s.768GOV.UK · CGT recordsGOV.UK · assets and debts Read 2 October 2026
Keep until… ISA statements and the ISA manager's letters about the ISA	Until the surviving spouse or civil partner has claimed the extra ISA allowance and the ISA is closed. The claim must be made within 3 years of the death, or within 180 days of the estate being wound up if that is later. Then treat the closing-value letter like the date-of-death letters above. The ISA stays tax-free until it closes, or 3 years and 1 day after the death. The extra allowance equals the ISA's value at death or at closing. Ask the provider to confirm the date in writing.	UK-wide Same across the UK.	Official guidance GOV.UK · ISA on deathHMRC · ISA allowance claim Read 2 October 2026
Hand over Premium Bonds, NS&I savings certificates and prize warrants	Claim as early as you can. Premium Bonds can stay in the draw for 12 months after the death. Send originals to NS&I only if it asks (photocopies are fine) and return any prize warrant. Keep NS&I's letters with the estate papers. NS&I says that in September 2026 some past bereavement claims were found to have been underpaid and are being corrected — keep its letters showing what was paid. GOV.UK: use the free tracing service if you cannot find certificates.	UK-wide Same across the UK.	Official guidance NS&IGOV.UK · assets and debts Read 2 October 2026
Scan, then shred Private and workplace pension papers: statements, annuity letters, the provider's P60 and P160, the final payment letter	Keep scans until 4 years after the end of the tax year of the death, and for 20 years after any Inheritance Tax is paid where the pension counts in the estate. Shred the paper once scanned. Today most unused pension funds sit outside the estate. Finance Act 2026 (ss.66–70) brings them into Inheritance Tax — from 6 April 2027 according to HMRC — so for a death on or after that date keep the scheme's value-at-death letter for the full 20 years. Contact a provider quickly to avoid repayments.	UK-wide Same across the UK.	Official guidance GOV.UK · savings recordsHMRC · pensions and IHTFinance Act 2026 s.67 Read 2 October 2026
Keep Pension death-benefit letters, nomination (expression of wish) forms and the scheme's payment letter	Keep the scheme's decision and payment letters for 20 years after any Inheritance Tax is paid. The scheme has 2 years from learning of the death to pay a tax-free lump sum, so tell it promptly. The 2-year rule in HMRC's manual is for a member who died under 75. From 6 April 2027 personal representatives are liable for reporting and paying Inheritance Tax on unused pension funds (Finance Act 2026 s.67, with HMRC's published start date).	UK-wide Same across the UK.	Official guidance HMRC manual PTM073100HMRC · pensions and IHTFinance Act 2026 s.67 Read 2 October 2026
Keep Life insurance policies, claim forms and the insurer's payout or refusal letters	Keep the policy and claim papers until the claim is paid. Then keep the payout letter for 20 years after any Inheritance Tax is paid, or for 6 years (5 in Scotland) if none was. If the policy was held in trust, keep the trust deed with it. HMRC's IHT410 form asks about these policies; the 6/5-year fallback is our advice, tied to the limitation periods. A policy written in trust pays outside the estate, but HMRC's form still asks about it — keep its papers.	England & Wales Complain to the insurer within 6 years of the problem or 3 years of realising; to the Ombudsman within 6 months of the final reply. A contract claim is barred after 6 years (Limitation Act 1980 s.5). Scotland Same Ombudsman limits. A debt under a contract is extinguished after 5 years (Prescription and Limitation (Scotland) Act 1973 s.6). Northern Ireland Same Ombudsman limits. A contract claim is barred after 6 years (Limitation (Northern Ireland) Order 1989 art.4).	Official guidance HMRC · IHT410Financial OmbudsmanLimitation Act 1980 s.5 Read 2 October 2026
Keep until… State Pension and benefit award letters, payment notices and National Insurance number letters (State Pension, Pension Credit, Attendance Allowance, PIP, Universal Credit, Housing Benefit)	Until DWP, the council, the Department for Communities (Northern Ireland) or Social Security Scotland confirms in writing that nothing needs to be repaid. Do not share out the estate before then. Then shred — they carry a National Insurance number and date of birth. DWP's guide says a late claim is too late if the executors advertised for creditors and waited 2 months (6 months in Scotland) before sharing out; if they did not, there is no actual time limit. An executor who gives the estate away first can be made to pay an overpayment personally.	England & Wales DWP can recover overpaid benefit from the estate. DWP says there is no time limit on recovering a benefit debt, other than 6 years if it goes to court. Scotland Recovery of a DWP debt prescribes after 5 years (short negative prescription) unless interrupted, and in any event after 20 years from the last effective recovery (long negative prescription). Scottish Government benefits paid for a period after death are recoverable from the estate under the Social Security (Scotland) Act 2018 s.69(1); overpayments of £65 or under are not recovered. Northern Ireland The Department for Communities runs recovery; we found no published time limit. There is no Tell Us Once — report the death to the Bereavement Service for Northern Ireland.	Official guidance GOV.UK · DWP overpaymentsDWP recovery guideSocial Security Scotlandnidirect · overpayments Read 2 October 2026
Return Benefit and pension payments that arrive after the death (shown on the bank statement)	Straight away. Tell the DWP Bereavement Service, the pension provider and any council paying benefit, and do not spend the money. Money paid after the date of death is not part of the estate — it is an overpayment, and the bank may be asked to return it. Housing Benefit paid after a death is treated as a mistake of fact.	England & Wales DWP recovers it from the bank, the executor or the next of kin. Scotland For Scottish Government benefits the estate is liable (Social Security (Scotland) Act 2018 s.69(1)). Northern Ireland The Department for Communities handles it.	Official guidance DWP recovery guideGOV.UK · without Tell Us OnceDWP Housing Benefit guideSocial Security (Scotland) Act 2018 s.69 Read 2 October 2026
Keep until… Council tax bills and exemption or discount letters (rates bills in Northern Ireland)	Until the council (Land and Property Services in Northern Ireland) confirms in writing the account is at nil and any refund is paid. Then scan and keep the scan for 6 years (5 in Scotland). The exemptions are law; no law says how long to keep a bill — the 6/5 years is our reading of the limits on recovering sums owed under a statute. Class F also has a branch for a home where nobody is liable for the bill; the 6-month cap does not apply to that branch.	England & Wales An empty home of someone who died is exempt (Class F) until 6 months after probate is granted, where an executor is liable for the bill. Scotland Exempt until 6 months after confirmation is granted (Council Tax (Exempt Dwellings) (Scotland) Order 1997). Northern Ireland No council tax. The personal representative is responsible for the rates and can apply for the empty-property exclusion.	Practice · our advice Council Tax (Exempt Dwellings) Order 1992Council Tax (Exempt Dwellings) (Scotland) Order 1997mygov.scot · council taxnidirect · ratesLimitation Act 1980 s.9 Read 2 October 2026
Scan, then shred Credit card, store card, loan, overdraft and hire-purchase statements, and the settlement or paid-in-full letter	Keep a scan of the statement showing the balance at the death, and of the settlement letter, for 6 years after the debt is paid (5 in Scotland), or 20 years if Inheritance Tax is paid. Shred older statements once the estate is closed. Limitation periods can restart if the debt is acknowledged or part-paid. Debts at the date of death are listed for Inheritance Tax.	England & Wales A claim on a contract is barred after 6 years (Limitation Act 1980 s.5). Scotland A debt under a contract is extinguished after 5 years (Prescription and Limitation (Scotland) Act 1973 s.6 and Schedule 1). Northern Ireland A claim on a contract is barred after 6 years (Limitation (Northern Ireland) Order 1989 art.4).	Practice · our advice GOV.UK · assets and debtsLimitation Act 1980 s.51973 Act s.6Limitation (NI) Order 1989 art.4 Read 2 October 2026
Cancel Student loan statements and Student Loans Company letters	Tell the Student Loans Company, giving the customer reference number and an original death certificate. Keep its written confirmation that the loan is cancelled with the estate papers. Nothing is owed by the estate, but the company has to be told. Keeping its confirmation is our advice.	UK-wide Same across the UK — GOV.UK lists English, Scottish, Welsh and Northern Ireland plans and says the loan is cancelled on death.	Official guidance GOV.UK · student loans Read 2 October 2026
Keep until… Care-home contract, fee statements and any council deferred payment agreement	Until the care home and the council confirm in writing that nothing is owed. In England a council can recover a care-fee debt within six years of the date the sum becomes due (Care Act 2014 s.69(3)) — so keep the papers for six years after the last sum fell due. Law (England): the six-year recovery window. Keeping the papers for it is our advice. Keep anything connected to an NHS continuing healthcare claim or a dispute about fees until it is resolved.	England & Wales England: Care Act 2014 s.69(3). Wales has its own law, which we did not check. Scotland Different law — we did not check it. Ask the council before shredding anything. Northern Ireland Different law — we did not check it. Ask the Health and Social Care Trust before shredding anything.	Law · claim window Care Act 2014 s.69 Read 2 October 2026

The house: deeds, mortgage, tenancy and insurance

13 papers · what to do · how long · where Scotland or Northern Ireland differ · the source, read 2 October 2026.

The house: deeds, mortgage, tenancy and insurance: what to do with each paper, how long to keep it, where the rule differs by nation, and the source read on 2 October 2026.
The paper	How long, and why	Where the nations differ	Basis · source
Keep the original Title deeds for a house on the Land Register (the old paper deeds, conveyances and transfers) Keep the original	No legal minimum. Keep them for as long as the property is in the family, then hand them to the buyer's solicitor or the beneficiary. Check who holds them before assuming they are lost: the solicitor who acted on the purchase, the lender, or a bank safe-deposit box. If nobody wants them, a local record office may take them.	England & Wales The Land Register is the proof of ownership, not the paper. HM Land Registry still advises keeping the original deeds, because they can carry boundary and previous-owner detail the register does not. Scotland The Land Register title sheet is the record, and Registers of Scotland no longer issue land certificates. Keep paper deeds as backup and for boundary history (our reading — the registry does not say "keep the old deeds" in so many words). Northern Ireland Land Registry NI guarantees the title on the folio, so repeated examination of title deeds is unnecessary. Keep paper deeds as backup for the same reasons (our reading).	Official guidance HM Land RegistryHMLR practice guide 1mygov.scot · Land Registernidirect · land registers Read 2 October 2026
Keep for good Title deeds for UNREGISTERED land (where the deeds are the only proof the family owns it) Keep the original	Permanently. Never shred. They pass with the property to a buyer or beneficiary. Ask the person's solicitor and lender first. On first registration, send the whole bundle, including very old or fragile deeds.	England & Wales If the land is not on the Land Register, the deeds ARE the title. An assent to a beneficiary, or a sale, triggers compulsory first registration, which must be applied for within 2 months and needs all the deeds. Scotland Property still on the older Sasine Register: the recorded deeds are the title. Registers of Scotland holds recorded deeds from 1869 and sells copies. A sale or remortgage moves the property to the Land Register. Northern Ireland Unregistered land sits in the Registry of Deeds, which hands the original deed back to the owner and does not guarantee any document is valid — so the deeds are the proof. A gift or assent with no money paid does not oblige registration.	Official guidance HMLR practice guide 1GOV.UK · first registrationLand Registration Act 2002 s.4Land Registration Act 2002 s.6nidirect · land registers Read 2 October 2026
Keep the original A mortgage paid off: the final redemption statement, the lender's "paid in full" letter, and (Scotland and Northern Ireland) the signed discharge or release Keep the original	Until the property is sold or passes to a beneficiary and the register no longer shows the mortgage; then keep a further 12 years. The 12 years is our figure, drawn from the longest ordinary window for a claim on money secured by a mortgage in England and Wales (Limitation Act 1980 s.20). For Scotland and Northern Ireland it rests on practice. If the mortgage was still running at death, shred nothing: the lender is a creditor, and any life, endowment or mortgage-protection policy tied to it may clear the balance — write to the company for a final statement.	England & Wales The lender normally sends an electronic discharge to HM Land Registry and writes to confirm the charge is cleared. Keep that letter, and check an official copy of the register shows the mortgage gone. Scotland Repaying the loan does not by itself clear the title: a discharge of the standard security, signed by the lender, has to be registered. Leaving the security on is allowed but can slow a later sale. Northern Ireland The lender sends a signed "release" (a charge release at Land Registry, a "vacate" at the Registry of Deeds) that has to be registered. Keep the release and the covering letter.	Practice · our advice HMLR practice guide 31nidirect · mortgage releaseLimitation Act 1980 s.20 Read 2 October 2026
Shred Old annual mortgage statements, rate-change letters and payment confirmations (mortgage already repaid)	6 years after the mortgage was repaid and the discharge or release confirmed. Then shred. Do NOT shred if the mortgage is still running, a complaint or refund claim is live, or the lender is disputing the redemption. The offer letter, the mortgage deed and the redemption papers stay with the deeds.	England & Wales Six years matches the limit on a lender's claim for arrears of interest (Limitation Act 1980 s.20) and the Financial Ombudsman's six-year complaint window. Scotland Obligations to pay interest prescribe after five years, so six years is a safe margin. The Ombudsman's six-year window is UK-wide. Northern Ireland The Ombudsman's six-year window is UK-wide; we did not find the Northern Ireland limitation article for mortgage interest, so six years rests on that and on practice.	Practice · our advice Limitation Act 1980 s.201973 Act Sch.1Financial Ombudsman Read 2 October 2026
Keep for good The lease of a leasehold flat or house, with any extension, variation and landlord's notices Keep the original	Permanently. The lease is part of the title and a sale cannot go ahead without it. The lease sets the ground rent, service charge, repair duties and the unexpired term, and the buyer's solicitor needs it. Fees are as read on 2 October 2026 and change.	England & Wales A lease granted for more than 7 years has to be registered at HM Land Registry, which keeps a copy (an official copy costs £11), but the original is still the document to hold. Scotland Registers of Scotland holds leases lodged in the Register of Deeds for safe keeping, so a lost copy can be ordered for a fee. Keep the original. Northern Ireland Leases of 21 years or more are registered; shorter ones need not be. Keep the original wherever it was registered.	Official guidance Land Registration Act 2002 s.4HMLR practice guide 1nidirect · land registers Read 2 October 2026
Scan, then shred Leasehold bills: ground rent and service charge demands and receipts, the landlord's buildings-insurance certificate	6 years after the end of the year each bill covers (England, Wales, Northern Ireland); 5 years in Scotland. Then shred. Keep any disputed or unpaid demand until it is resolved, and the latest service-charge accounts until the sale completes.	England & Wales A landlord cannot sue for rent arrears after six years (Limitation Act 1980 s.19). Service-charge costs incurred more than 18 months before the demand are not payable unless you were told of them within 18 months (Landlord and Tenant Act 1985 s.20B) — so keep the dates on every demand. Scotland Rent and other periodical payments under a lease prescribe after five years. Northern Ireland Not separately verified: the 1989 Order sets six years for simple-contract claims, but we found no rent-specific article. Six years is a working figure; ask a solicitor if a dispute is live.	Practice · our advice Limitation Act 1980 s.19Landlord and Tenant Act 1985 s.20B1973 Act Sch.1 Read 2 October 2026
Keep until… The tenancy agreement, deposit protection certificate, inventory and rent receipts (the person who died was the tenant)	Until the landlord confirms in writing that the tenancy has ended and the deposit is settled; then 6 years (5 in Scotland), and shred. Return the keys to the landlord, but only once the end date is agreed in writing. The tail periods are the rent-claim windows, applied by us as practice.	England & Wales A private tenancy does not end because the tenant died: ask the landlord to agree an end date in writing. Rent can be claimed from the estate until then (Shelter, a charity). Scotland A private residential tenancy can pass to a bereaved partner who lived there as their main home (Private Housing (Tenancies) (Scotland) Act 2016 s.67) — check before assuming it has ended. Northern Ireland The tenancy agreement should say what happens on the tenant's death; normally a notice period must be given. Hand the keys back at the end of the notice period.	Practice · our advice Shelter (charity)Private Housing (Tenancies) (Scotland) Act 2016 s.67nidirect · rented home Read 2 October 2026
Keep until… Buildings and contents insurance: the policy schedule, certificate, renewal letters and any claim letters	Until the house is sold or passed to a beneficiary and any claim is settled; keep claim letters for 6 years after settlement. Earlier renewal letters can be shredded. If the house is damaged during probate, the insurer will ask what was agreed and when it was told about the death. The Financial Ombudsman's complaint window is six years from the problem.	England & Wales Tell the insurer the person has died and ask it to keep insuring the property (Citizens Advice, a charity). A contract claim must be brought within six years (Limitation Act 1980 s.5). Scotland Same practice. The Scottish prescription periods differ, so treat six years as a safe working figure. Northern Ireland nidirect lists house insurance among payments an executor may have to make to protect the estate.	Practice · our advice Citizens Advice (charity)nidirect · money and propertyLimitation Act 1980 s.5 Read 2 October 2026
Cancel The buildings and contents cover itself, on an empty house	Not yet. Keep the cover running until the sale completes or the beneficiary has their own cover, then cancel and keep the cancellation confirmation. An uninsured empty house is the biggest avoidable risk in an estate. Moving valuables out? Tell the insurer where they are and check they are covered.	England & Wales The executor is responsible for the house from the date of death until it passes on; Citizens Advice says to keep it insured and find another insurer if the old one will not cover an empty home. Scotland Same practice; the executor's duty to protect the estate is the same idea (not separately checked on a Scottish page). Northern Ireland nidirect lists insurance on the home as a payment the executor may have to make.	Practice · our advice GOV.UK · dealing with the estateCitizens Advice (charity)nidirect · money and property Read 2 October 2026
Keep for good Planning permissions, building regulations completion certificates and installer certificates (FENSA windows, Gas Safe boiler, electrician) Keep the original	Permanently, with the deeds. Hand them to the buyer's solicitor or the beneficiary when the house passes. A lost certificate can usually be replaced, but not instantly — do not shred one because "the council has it". FENSA charges a replacement fee (£30 including VAT when read).	England & Wales Without approval you may not have the certificates of compliance needed to sell. A registered installer gives a certificate within 8 weeks of completion; councils keep a public planning register. Scotland A building warrant, then an accepted completion certificate from the council. The council keeps a public register of planning applications. Northern Ireland The council's final building-control certificate; nidirect tells buyers to make sure it is available.	Official guidance GOV.UK · building regulationsGOV.UK · competent personFENSAmygov.scot · building regsnidirect · building control Read 2 October 2026
Keep the original Guarantees and warranties for building work and installations (a new-build warranty such as NHBC Buildmark, damp-proofing, roof, windows, boiler), with the builder's contract Keep the original	Until the guarantee runs out; for building work, 15 years from completion in England and Wales (30 years if the dwelling was completed before 28 June 2022). Hand them to the buyer when the house is sold. A guarantee belongs to the house, not the person: NHBC cover passes to the next owner. Check the expiry date printed on each one before deciding.	England & Wales Claims under the Defective Premises Act can be brought up to 15 years after the right of action arises, or 30 years where it arose before 28 June 2022 (Limitation Act 1980 s.4B). Scotland The England and Wales rule does not apply. Scotland has its own periods (5 years under s.6, a 20-year outer limit under s.7): keep guarantees for their term and major building contracts for the longer period. Northern Ireland NHBC cover applies, but the England and Wales rule does not; we did not find the equivalent period, so keep each guarantee for its own term.	Practice · our advice NHBCLimitation Act 1980 s.4B1973 Act s.7 Read 2 October 2026
Keep until… The home purchase file: completion statement, land-tax return (SDLT, LBTT or LTT) and receipts for improvements	Land-tax records: 6 years in England and Northern Ireland (SDLT), 6 years in Wales (LTT), 5 years in Scotland (LBTT), longer if an enquiry is open. Contract, completion statement and improvement receipts: until the property is sold, then at least a year after the Self Assessment deadline for the year of sale. Law: the land-tax record periods are duties (SDLT, LTT, LBTT). The rest follows HMRC's Capital Gains Tax record guidance. A surviving joint owner's own purchase papers, mortgage papers and improvement receipts still matter for their own share — never shred the house file. Executors selling the house may owe Capital Gains Tax on any rise since the death.	England & Wales England: SDLT records until the sixth anniversary of the transaction or the end of any HMRC enquiry window, if later. Wales: LTT records for six years from the later of the filing date or an amendment. Scotland LBTT records until the fifth anniversary of the return or the end of any enquiry window, if later (Revenue Scotland). Northern Ireland SDLT applies in Northern Ireland as in England, so HMRC's SDLT rule applies.	Law · duty to keep HMRC manual CH14940Tax Collection and Management (Wales) Act 2016 s.38Revenue Scotland LBTT9003GOV.UK · Stamp Duty Read 2 October 2026
Keep Receipts, valuations and insurance appraisals for jewellery, watches, art, antiques and other valuables	Valuations used for probate: 20 years after the Inheritance Tax is paid. Original receipts and appraisals: until the item is sold or handed to a beneficiary, then pass them on with it. The 20-year rule covers the executor's valuation records, not every old receipt — the receipts line is our practice. Photograph each item with its paperwork before handing anything on.	UK-wide Same across the UK — HMRC's records and Capital Gains Tax rules apply UK-wide.	Official guidance GOV.UK · HMRC recordsGOV.UK · estimating value Read 2 October 2026

Personal documents, ID, the car, medical and digital

13 papers · what to do · how long · where Scotland or Northern Ireland differ · the source, read 2 October 2026.

Personal documents, ID, the car, medical and digital: what to do with each paper, how long to keep it, where the rule differs by nation, and the source read on 2 October 2026.
The paper	How long, and why	Where the nations differ	Basis · source
Return The person's passport (a valid British passport)	No official deadline. Send it to HM Passport Office in the first weeks, ideally through Tell Us Once. A live passport is what identity thieves want most. The form lets the family choose safe disposal or a cancelled passport back as a keepsake. If the passport is lost, the form needs an original death certificate, which HM Passport Office returns. Expired passports: treat them as ID-bearing paper and shred.	England & Wales HM Passport Office cancels it. Tick it in Tell Us Once, or send HM Passport Office's form with the passport, top right-hand corner cut off. You can ask for the cancelled passport back. Scotland Same — Tell Us Once is available in Scotland, or send the form with the passport. Northern Ireland Tell Us Once is NOT available in Northern Ireland, so send the form and passport yourself. nidirect also names the Irish passport office for an Irish passport.	Official guidance GOV.UK · HM Passport OfficeGOV.UK · without Tell Us OnceGOV.UK · Tell Us Oncenidirect · who to tell Read 2 October 2026
Return The person's driving licence	No official deadline. Send it back as soon as you can, with a short covering letter. The licence is photo ID with a name, address and date of birth on it. If it cannot be found, write with the name, address, date of birth and your relationship (relative or executor).	England & Wales DVLA: use Tell Us Once, or write to DVLA, Swansea SA99 1AB and include the licence if you have it. No death certificate needed. Scotland Same as England and Wales: DVLA, and Tell Us Once is available. Northern Ireland DVA, not DVLA: return the licence to DVA Driver Licensing Division, Castlerock Road, Coleraine BT51 3TB with a covering letter. No Tell Us Once in Northern Ireland.	Official guidance GOV.UK · DVLAnidirect · DVA Read 2 October 2026
Keep until… The vehicle registration certificate (V5C logbook)	Keep it until the vehicle is sold or kept by someone, and tell DVLA separately about the vehicle — telling DVLA about the driver does not cover it. Ask the insurer before anyone drives the car (our advice).	England & Wales DVLA: you still have to tell it separately when you sell the vehicle or keep it, even for a while and even if nobody is using it. Scotland Same — DVLA. Northern Ireland The V5C still goes to DVLA, not DVA.	Official guidance GOV.UK · DVLAnidirect · DVA Read 2 October 2026
Return The person's Blue Badge	When the badge holder dies. Return it to the council that issued it (the Blue Badge Unit in Northern Ireland), and stop using it at once. Tell Us Once cancels the entitlement through the council in England, Wales and Scotland, but the physical badge still goes back.	England & Wales England: return it to the issuing council. Wales: return it to the local authority. Both say continued display can bring a fine of up to £1,000. Scotland Return it to the local council that issued it — the council's name is on the front of the badge. Northern Ireland You must return it to the Blue Badge Unit. No Tell Us Once in Northern Ireland.	Official guidance GOV.UK · Blue Badge (England)Welsh Government · Blue Badgemygov.scot · Blue Badgenidirect · who to tell Read 2 October 2026
Keep for good Birth, marriage and civil partnership certificates, and adoption papers (the person's own) Keep the original	Keep for good. They prove relationships while the estate is sorted, and they are family history. "Keep for good" is our recommendation; the replacement facts are official. nidirect lists them among the documents needed to prove a relationship to the person who died.	England & Wales The General Register Office holds every record from July 1837 and can issue a replacement, but it costs money and takes about 15 working days. Scotland National Records of Scotland holds registers from 1 January 1855. Adoption certificates cannot be ordered online, so treat the original adoption papers as hard to replace. Northern Ireland GRONI holds civil birth, adoption, death, marriage and civil partnership records for Northern Ireland and can issue copies.	Practice · our advice GOV.UK · GRONRS · certificatesnidirect · GRONInidirect · documents needed Read 2 October 2026
Keep until… Death certificate (the certified copies)	Keep the certified copies until the executor has finished with banks, insurers and pension providers. Keep one for good in the family folder. Organisations ask for a certified copy before they release money or close accounts, so the copies are working papers until the estate is finished.	England & Wales No official time limit — practice only. Scotland No official time limit. The Scottish version is an official extract of the death entry. Northern Ireland nidirect advises ordering at least two extra certified copies when the death is registered, because they are often needed for access to funds.	Practice · our advice nidirect · documents neededGOV.UK · HM Passport Office Read 2 October 2026
Ask the holder The NHS's own medical record (the GP file and hospital notes)	Ask the GP practice or hospital when you need a copy. There is no deadline for asking, but the NHS keeps the file only for a limited time: GP 10 years after death; hospital about 3 to 8 years. Law: the right to ask is statutory. How long the NHS holds the file is official guidance. Families do not keep the NHS record — they ask the holder for a copy. Access can be refused in part (serious harm, third parties, or where the person asked that their records stay private). Social care records are different and need the executor's written permission.	England & Wales Access to Health Records Act 1990: the executor, and anyone with a claim arising from the death, can ask; reply within 21 or 40 days. Records made before 1 November 1991 are excluded. England keeps the GP file 10 years after death and adult hospital records 8 years. Scotland The same 1990 Act applies. The GP file is kept for life plus 10 years after death; adult hospital records until 3 years after death (2024 Scottish Code). Northern Ireland The 1990 Act does not extend to Northern Ireland: apply to the GP or Health Trust under the Access to Health Records (NI) Order 1993, art.5. The GP file is held 10 years after death.	Law · right to ask Access to Health Records Act 1990 s.3NHS England Digital · accessNHS England Digital · retentionScottish Government · records codeAccess to Health Records (NI) Order 1993 art.5nidirect · health records Read 2 October 2026
Scan, then shred Medical papers found at the house: hospital letters, discharge summaries, test results, care plans	Keep until the estate is settled. If you have any worry about the care, keep for at least 3 years from the death, or from when you first knew of the problem if that is later. Keeping or scanning is our advice; the 3-year claim windows are law. The NHS holds the official record, so the family's papers are duplicates. Scan any that matter for a hereditary condition before shredding. Other kinds of claim have other periods. This is not legal advice.	England & Wales A claim arising from the death must start within 3 years of the death or the executor's knowledge, whichever is later (Limitation Act 1980 s.11(5)). Scotland 3 years after the death, or after the date you became aware (Prescription and Limitation (Scotland) Act 1973 s.18). Northern Ireland 3 years from the death or the executor's knowledge, whichever is later (Limitation (Northern Ireland) Order 1989 art.7(5)).	Practice · our advice Limitation Act 1980 s.111973 Act s.18Limitation (NI) Order 1989 art.7 Read 2 October 2026
Keep until… Digital account details: password lists, device PINs, recovery codes, an Apple Legacy Contact access key	Keep somewhere safe until every account is closed, transferred or saved, then shred the list. Google says it will not provide passwords, and Apple's Legacy Contact route needs the access key and a death certificate and cannot reach iCloud Keychain passwords — so a paper list or key may be the only way in. Once accounts are closed it is a security risk. These are company policies and they change.	UK-wide No law sets this — each company's own rules apply. Same everywhere in the UK.	Practice · our advice Google Account HelpApple Support Read 2 October 2026
Keep for good Photographs, letters, cards, diaries and family papers	Keep. There is no deadline — decide in your own time. Scan the ones that matter and keep the originals. They cannot be replaced and nobody needs them destroyed. A local archive may want them, but only if you ask first. Copyright in the person's own writing and photographs continues for 70 years after death — it matters only if the family wants to publish them.	UK-wide No rule anywhere in the UK — practice only.	Practice · our advice The National ArchivesGOV.UK · copyright Read 2 October 2026
Cancel Direct mail and marketing addressed to the person (catalogues, charity appeals, pre-approved credit offers)	Register as soon as the death is registered. The Bereavement Register says most advertising mail stops within as little as six weeks. Shred whatever still arrives. Private, voluntary schemes — not official or statutory. The Deceased Preference Service also shares the details with credit reference agencies and financial institutions so they can spot fraud. Neither stops bank statements, bills or other official post, and neither guarantees every sender complies.	UK-wide Both services are free, voluntary and UK-wide.	Practice · our advice Deceased Preference ServiceThe Bereavement Register Read 2 October 2026
Shred Papers carrying the person's name, address, date of birth or account numbers that nobody needs any more (old statements, expired cards, expired passports and licences, junk mail)	Once the executor no longer needs the paper. Shred, do not bin. The ICO says identity theft can happen to someone who has died, and to shred old documents carrying a name, address or other personal details. When to shred is practice: do not shred anything an executor, HMRC or a bank may still need.	UK-wide UK-wide guidance.	Official guidance ICO · identity theftEquifax Read 2 October 2026
Ask the holder The person's credit file — tell the credit reference agencies	No deadline in the source. Do it early — it is what stops someone borrowing in the person's name. Equifax adds a note to the file, so a lender searching the person's name sees a flag about the death and possible fraud. We read only Equifax's own page; the other agencies may run their own process. The Deceased Preference Service also passes details to credit reference agencies.	UK-wide Same across the UK.	Official guidance EquifaxDeceased Preference Service Read 2 October 2026

The whole schedule, with the sort sheet in front of it, prints on 38 pages of A4. Download the sheet (PDF) →

Don't shred yet: the windows that can reopen an estate

The papers outlast the estate because these windows do. Each is a period in which HMRC, a creditor, a family member or a beneficiary can still come back. A window is not a duty to keep paper — it is the reason to. They are copied here exactly as the law and the official guidance set them.

The windows that can reopen an estate, where each applies, and its source, read on 2 October 2026.
The window	How long	Where	Source
HMRC and the person's own income tax and Capital Gains Tax	HMRC can assess the personal representatives up to 4 years after the end of the tax year of death. For a careless or deliberate error it can reach only tax years that ended no more than 6 years before the death.	UK	TMA 1970 s.40HMRC manual CH56100 Read 2 October 2026
HMRC and the estate's own tax	The estate is taxed on its own income and gains from the day after the death. HMRC's window on each tax year is 4 years, 6 for a careless mistake, 20 for a deliberate one.	UK	TMA 1970 s.34TMA 1970 s.36HMRC manual CH54200 Read 2 October 2026
HMRC and Inheritance Tax	Where tax was paid on a full account: 4 years, 6 if careless, 20 if deliberate, from the later of payment and the due date. Where no tax was paid, or no full account was delivered: 20 years from the date of death (s.240(7)).	UK	IHTA 1984 s.240 Read 2 October 2026
Claims by family and dependants	England and Wales: a claim under the 1975 Act must be made within 6 months of the grant unless the court allows a late one. Northern Ireland: the 1979 Order sets the same 6 months.	EW · NI	1975 Act s.41979 NI Order art.6 Read 2 October 2026
Claims in Scotland	Legal rights (spouse, civil partner, children) prescribe only after 20 years. A cohabitant's claim on an intestate estate: within 6 months of the death (Family Law (Scotland) Act 2006 s.29(6)) — due to change when the Trusts and Succession (Scotland) Act 2024 s.78 commences; it was not in force on 2 October 2026. Official guidance: wait 6 months from the death before distributing.	SCO	1973 Act s.7Family Law (Scotland) Act 2006 s.29Trusts and Succession (Scotland) Act 2024 s.78Trusts and Succession (Scotland) Act 2024 s.37Scottish Government · death in Scotland Read 2 October 2026
Unknown creditors	A notice under the Trustee Act 1925 s.27 (Northern Ireland: 1958 Act s.28) gives creditors at least 2 months. After that the executor may distribute having regard only to the claims they know of.	EW · NI	Trustee Act 1925 s.27Trustee Act (NI) 1958 s.28 Read 2 October 2026
A beneficiary's claim to a share	England and Wales: 12 years from when the right to receive arose; no time limit for fraud, or where an executor kept or converted estate property. Northern Ireland: 12 years; no time limit where the claim rests on a fraud the personal representative was party to. Scotland: a trustee's duty to produce accounts has no time limit.	UK	Limitation Act 1980 s.22Limitation Act 1980 s.21Limitation (NI) Order 1989 art.44Limitation (NI) Order 1989 art.451973 Act Sch.3 Read 2 October 2026
Debts under a contract (cards, loans, bills)	6 years in England and Wales and Northern Ireland; 5 years in Scotland, where the debt is extinguished (prescription). Acknowledging or part-paying a debt can restart the clock.	UK	Limitation Act 1980 s.51973 Act s.6Limitation (NI) Order 1989 art.4 Read 2 October 2026
A claim arising from the death (for example about the care)	3 years from the death, or from the date of knowledge if later, in all three legal systems.	UK	Limitation Act 1980 s.111973 Act s.18Limitation (NI) Order 1989 art.7 Read 2 October 2026
A deed of variation	Must be made within 2 years of the death to count for Inheritance Tax.	UK	IHTA 1984 s.142 Read 2 October 2026
Claiming a late spouse's unused allowance	Within 2 years from the end of the month of the second death, or 3 months from when the executors first act if later; HMRC can allow longer.	UK	IHTA 1984 s.8BGOV.UK · unused threshold Read 2 October 2026
DWP benefit overpayments	No time limit in England and Wales other than 6 years through the courts; in Scotland 5 years unless interrupted, and 20 years at the outside. Do not share out the estate until DWP has confirmed what is owed.	UK	GOV.UK · DWP overpaymentsDWP recovery guide Read 2 October 2026
Care-fee debts owed to a council (England)	Recoverable within 6 years of the date each sum became due (Care Act 2014 s.69(3)).	England	Care Act 2014 s.69 Read 2 October 2026
Funeral Expenses Payment	Apply within 6 months of the funeral, even while waiting for a decision on a qualifying benefit. Scotland (Funeral Support Payment) and Northern Ireland run their own schemes — check their own deadlines.	EW	GOV.UK · funeral paymentsmygov.scot · Funeral Support Paymentnidirect · funeral payments Read 2 October 2026
Defective building work	Claims under the Defective Premises Act: 15 years, or 30 years where the right arose before 28 June 2022 (Limitation Act 1980 s.4B).	EW	Limitation Act 1980 s.4B Read 2 October 2026

Clocks can run longer than the row says

Fraud, deliberate concealment or a mistake delays the start of the clock until it is discovered (Limitation Act 1980 s.32), and HMRC has 20 years for a deliberate loss of Inheritance Tax (s.240(5)). Limitation Act 1980 s.32IHTA 1984 s.240
A child, or someone who lacks capacity, gets extra time: the period runs from when they turn 18 or regain capacity (Limitation Act 1980 s.28; Northern Ireland and Scotland have their own versions, in the 1989 Order art.48 and the 1973 Act s.6(4)). Limitation Act 1980 s.28
Acknowledging or part-paying a debt restarts its clock.
Scotland's 20-year long negative prescription is the outer limit for most obligations there. 1973 Act s.7

Scotland and Northern Ireland are not England

Scotland uses prescription under the Prescription and Limitation (Scotland) Act 1973: the obligation itself is extinguished, it does not merely become unenforceable. Northern Ireland uses the Limitation (Northern Ireland) Order 1989, whose "trustee" does not include a personal representative.

Never read an England and Wales period across. Which nation's rules apply turns on where the person was domiciled and where each asset is; HMRC's rules are UK-wide.

Changes coming, dated. Unused pension funds come into Inheritance Tax under Finance Act 2026 (ss.66–70) — from 6 April 2027 according to HMRC, with personal representatives liable (s.67). The Scottish cohabitant window will change from six months when the Trusts and Succession (Scotland) Act 2024 s.78 commences, and the same Act's executor protection (s.37) is not yet in force — both as at 2 October 2026. Finance Act 2026 s.67Trusts and Succession (Scotland) Act 2024 s.78Trusts and Succession (Scotland) Act 2024 s.37

Return, hand over or cancel — don't shred

Some papers belong to someone else, or cancel something that is still live. A passport, licence or Blue Badge left in a drawer is an identity — or a fine — waiting to happen. Each card below gives the owner's own instruction; the schedule row it opens has the rule for each nation. Tell Us Once is not available in Northern Ireland, and the bodies differ: DVA, not DVLA; the Blue Badge Unit; Land and Property Services; the Office of Care and Protection.

Hand over

The original will and any codicils

Hand it over with the probate or confirmation application — the registry or court keeps it. Photocopy it first: the copy is what you keep.

The owner's instruction, by nation →

Hand over

The lasting power of attorney (the original and certified copies)

As soon as you can after the death: the power ended on the day they died. Do not shred it.

The owner's instruction, by nation →

Cancel

Bank cards, cheque books, passbooks, and the standing orders and direct debits on the account

Cancel now, through the bank. Destroy cards and cheque books once the bank confirms the account is frozen or closed.

The owner's instruction, by nation →

Hand over

Premium Bonds, NS&I savings certificates and prize warrants

Claim as early as you can. Premium Bonds can stay in the draw for 12 months after the death. Send originals to NS&I only if it asks (photocopies are fine) and return any prize warrant. Keep NS&I's letters with the estate papers.

The owner's instruction, by nation →

Return

Benefit and pension payments that arrive after the death (shown on the bank statement)

Straight away. Tell the DWP Bereavement Service, the pension provider and any council paying benefit, and do not spend the money.

The owner's instruction, by nation →

Cancel

Student loan statements and Student Loans Company letters

Tell the Student Loans Company, giving the customer reference number and an original death certificate. Keep its written confirmation that the loan is cancelled with the estate papers.

The owner's instruction, by nation →

Cancel

The buildings and contents cover itself, on an empty house

Not yet. Keep the cover running until the sale completes or the beneficiary has their own cover, then cancel and keep the cancellation confirmation.

The owner's instruction, by nation →

Return

The person's passport (a valid British passport)

No official deadline. Send it to HM Passport Office in the first weeks, ideally through Tell Us Once.

The owner's instruction, by nation →

Return

The person's driving licence

No official deadline. Send it back as soon as you can, with a short covering letter.

The owner's instruction, by nation →

Return

The person's Blue Badge

When the badge holder dies. Return it to the council that issued it (the Blue Badge Unit in Northern Ireland), and stop using it at once.

The owner's instruction, by nation →

Ask the holder

The NHS's own medical record (the GP file and hospital notes)

Ask the GP practice or hospital when you need a copy. There is no deadline for asking, but the NHS keeps the file only for a limited time: GP 10 years after death; hospital about 3 to 8 years.

The owner's instruction, by nation →

Cancel

Direct mail and marketing addressed to the person (catalogues, charity appeals, pre-approved credit offers)

Register as soon as the death is registered. The Bereavement Register says most advertising mail stops within as little as six weeks. Shred whatever still arrives.

The owner's instruction, by nation →

Ask the holder

The person's credit file — tell the credit reference agencies

No deadline in the source. Do it early — it is what stops someone borrowing in the person's name.

The owner's instruction, by nation →

Shredding safely, and stopping identity fraud

Identity theft happens to the dead. The Information Commissioner's Office says it can take place whether a victim is alive or deceased, and tells people to shred or destroy old documents so nothing showing a name, address or other personal details can be taken. HM Passport Office has the corner cut off a passport for the same reason.

Shred, never bin

Anything with the person's name, address, date of birth or account numbers — once the executor, HMRC and the bank no longer need it. No official source we read names a type of shredder; what matters is that nothing can be read back. ICO · identity theft

Stop the marketing post

Register with the Deceased Preference Service, The Bereavement Register, or both — free, voluntary and UK-wide. The Bereavement Register says most advertising mail stops within as little as six weeks. Neither stops bank statements, bills or other official post. If post needs redirecting, nidirect's list says to contact Royal Mail. Deceased Preference ServiceThe Bereavement Registernidirect · who to tell

Tell the credit reference agencies early

Equifax adds a note to the person's file, so a lender searching their name sees a flag about the death and possible fraud. We read only Equifax's own page — do not assume the other agencies share one notification. The Deceased Preference Service also passes details to credit reference agencies and financial institutions. EquifaxDeceased Preference Service

Only when nothing is still open

The "shred nothing until" check in section two comes first. A paper that answers HMRC, a creditor or a beneficiary is kept for its window, whatever its age.

The next job: writing to each bank, insurer and pension

You have just found the statements. The next job is telling each one. Every bank, building society, insurer and pension provider named on those papers needs its own letter about the death, and each asks for something slightly different. Tell Us Once does not reach them.

The Family Handover File · £49 one-off · Emailed in one business day

A letter for every institution you name, already written

The Family Handover File prepares a ready-to-sign notification letter for every bank, insurer and pension you name, each with its acknowledgement card, and a six-month deadline calendar worked out from your own dates. It includes everything in The Family Handover Kit. Each File is checked by a person before it is sent to you.

£49, one-off. Emailed to you as finished PDFs — you sign the letters and send them yourself.

See The Family Handover File →Rather write them yourself? The free letter templates →

What to gather for the application → the probate documents checklist · Where each original actually lives → the original documents register · Everyone to tell, in one order → the who-to-notify checklist

FAQ

Keeping and shredding, answered plainly

Until the estate is closed and every window for a claim has passed — and for some papers, for good. Inheritance Tax records are kept 20 years after the tax is paid, or 20 years from the death if none was. The person's own tax papers are kept until 5 April four years after the end of the tax year they died in. The final estate accounts are kept for at least 20 years. The passport, driving licence and Blue Badge are returned, not kept. Everything else is shredded safely once nothing is still open.

At least 20 years for the core file. That is the longest fixed clock: HMRC can ask to see Inheritance Tax records up to 20 years after the tax is paid, and a beneficiary has 12 years to claim a share of an estate in England, Wales and Northern Ireland. In Scotland a trustee's duty to produce accounts has no time limit at all. The estate's own income-tax papers can go six years after the end of the last tax year of the administration.

Scan the last 7 years before the death, or 14 years if the person put money into a trust. HMRC asks about gifts made in the 7 years before a death, and its gifts form asks about gifts into trust in the 7 years before the earliest of those. Keep the scans until the estate is closed, then for 20 years if Inheritance Tax was paid, or 6 years (5 in Scotland) if not. If the person claimed a means-tested benefit, keep older statements too: DWP can ask for statements covering the whole claim.

No. The grant is the start of the administration, not the end. Shred nothing until the final accounts are signed, HMRC has cleared the Inheritance Tax and confirmed the final income tax, DWP has confirmed nothing is owed, the Gazette notice period has run, and six months have passed since the grant — in Scotland, since the death. Even then, keep anything connected to an open complaint, claim or enquiry.

Return them — do not shred them. The passport goes to HM Passport Office, through Tell Us Once or with its form, top right-hand corner cut off, and you can ask for it back cancelled. The driving licence goes to DVLA, or to DVA in Northern Ireland. The Blue Badge goes back to the council that issued it, or the Blue Badge Unit in Northern Ireland. Tell Us Once is not available in Northern Ireland.

A scan is enough for most papers, but not all. Keep the paper itself for dividend vouchers, statements of tax deducted and evidence of foreign tax paid — the Taxes Management Act requires the original. Also keep the originals of deeds, leases, share certificates, wills and codicils, grants, birth, marriage and death certificates, guarantees, court orders and the grave deed, and the lasting power of attorney until the Office of the Public Guardian has it.

Four years after the end of the tax year in which they died. For a careless or deliberate error HMRC can reach only tax years that ended no more than six years before the death. The estate's own tax after the death has the ordinary windows — 4 years, 6 if careless, 20 if deliberate. Inheritance Tax runs to 20 years from the death where no tax was paid or no full account was delivered.

Keep the Inheritance Tax papers for 20 years from the date of death. HMRC's guidance says 20 years after the tax is paid, which has no date when nothing was paid. The Inheritance Tax Act fills the gap: where no tax was paid, or no full account was delivered, HMRC's 20-year clock runs from the date of the death.

Yes, for claims against an estate. Scotland uses prescription, not limitation: many money obligations are extinguished after 5 years, legal rights last 20 years, and a cohabitant's claim on an intestate estate must be made within six months of the death. Northern Ireland has its own Limitation Order, and its own notice to creditors under the Trustee Act (Northern Ireland) 1958. HMRC's tax rules are the same across the UK. Every row on this page says where it differs.

You do not need to keep the NHS's record — the GP practice or hospital holds it, and the executor can ask for a copy. Keep the papers found at home until the estate is settled. If you have any worry about the person's care, keep them for at least 3 years from the death, or from when you first knew of the problem: that is the window for a claim in all three legal systems.

Yes, within their windows — which is why the papers outlast the estate. HMRC can still assess the person's own tax, the estate's own tax and Inheritance Tax within the periods on this page. An executor who distributes without keeping enough back can be asked to pay unpaid tax or debts themselves. A Gazette notice under section 27 of the Trustee Act 1925 protects against creditors you did not know about, but only if you can prove it was given.

Shred, never bin, anything with their name, address, date of birth or account numbers once it is no longer needed — the ICO warns that identity theft can happen to someone who has died. Register them with the Deceased Preference Service or The Bereavement Register to stop marketing post, and tell the credit reference agencies early so a lender searching their name sees the death.

Every answer rests on the schedule above, whose sources were read on 2 October 2026. General information, not legal advice.

How long to keep paperwork after someone dies

§1The keep-or-shred sheet

Keep, Scan, Shred or Return — the sheet

§2The short answer: three piles

Keep for good

Keep until the estate is closed and the windows pass

Shred safely now (once nothing needs them)

Shred nothing until all of these have happened

§3Your dates, from the date of death

§4Every paper: the full schedule (68 papers)

The estate, Inheritance Tax and probate

The person's own tax

Banks, savings, investments, pensions, benefits and debts

The house: deeds, mortgage, tenancy and insurance

Personal documents, ID, the car, medical and digital

§5Don't shred yet: the windows that can reopen an estate

Clocks can run longer than the row says

Scotland and Northern Ireland are not England

§6Return, hand over or cancel — don't shred

The original will and any codicils

The lasting power of attorney (the original and certified copies)

Bank cards, cheque books, passbooks, and the standing orders and direct debits on the account

Premium Bonds, NS&I savings certificates and prize warrants

Benefit and pension payments that arrive after the death (shown on the bank statement)

Student loan statements and Student Loans Company letters

The buildings and contents cover itself, on an empty house

The person's passport (a valid British passport)

The person's driving licence

The person's Blue Badge

The NHS's own medical record (the GP file and hospital notes)

Direct mail and marketing addressed to the person (catalogues, charity appeals, pre-approved credit offers)

The person's credit file — tell the credit reference agencies

§7Shredding safely, and stopping identity fraud

Shred, never bin

Stop the marketing post

Tell the credit reference agencies early

Only when nothing is still open

§8The next job: writing to each bank, insurer and pension

A letter for every institution you name, already written

Keeping and shredding, answered plainly

If this was useful, you might also need —

Probate Documents Checklist

Original Documents Register

Who to notify when someone dies

Bank notification letter template

The keep-or-shred sheet

The short answer: three piles

Your dates, from the date of death

Every paper: the full schedule (68 papers)

Don't shred yet: the windows that can reopen an estate

Return, hand over or cancel — don't shred

Shredding safely, and stopping identity fraud

The next job: writing to each bank, insurer and pension