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class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"> <h1 class="gem-c-title__text govuk-heading-xl"> Dealing with the estate of someone who's died </h1> </div> <a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" data-module="govuk-skip-link" href="#guide-contents">Skip to contents of guide</a> <aside class="part-navigation-container" role="complementary"> <nav class="gem-c-contents-list" aria-label="Pages in this guide" role="navigation" data-module="gem-track-click"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active" aria-current="true"> Overview </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <a class="gem-c-contents-list__link govuk-link" data-track-category="contentsClicked" data-track-action="content_item 2" 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who died (the ‘estate’s assets’).</p> <p>You’re responsible for the assets from the date of death until the date everything has been passed on to the beneficiaries. This is known as the ‘administration period’.</p> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>You may have to <a href="/web/20230307213300/https://www.gov.uk/applying-for-probate">apply for probate</a> before you can deal with some assets.</p> </div> <p>During the administration period you may have to:</p> <ul> <li>pay any debts left by the person who died</li> <li>sell assets such as properties or shares</li> <li>pay tax on any income the estate generates</li> <li>report the estate value, income and tax liability to HM Revenue and Customs</li> </ul> <p>You can <a href="/web/20230307213300/https://www.gov.uk/find-legal-advice">get professional legal advice and help</a>, such as from a solicitor, to deal with any estate. You should consider this if the estate has a lot of assets or includes things like trusts.</p> <h2 id="if-youre-dealing-with-the-estate-with-someone-else">If you’re dealing with the estate with someone else</h2> <p>If you’re not the only personal representative you should agree with the others:</p> <ul> <li>where to hold financial assets - you can set up a bank account known as an ‘executorship account’ if needed</li> <li>rules on making withdrawals or payments from any accounts connected to the estate</li> <li>what assets you need to sell and when</li> </ul> </div> <nav class="govuk-pagination govuk-pagination--block" role="navigation" aria-label="Pagination"> <div class="govuk-pagination__next"> <a class="govuk-link govuk-pagination__link" href="/web/20230307213300/https://www.gov.uk/probate-estate/settling-debts-and-taxes" rel="next" data-track-category="contentsClicked" data-track-action="next" data-track-label="/probate-estate/settling-debts-and-taxes" data-track-dimension="next" 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class="gem-c-step-nav-related__heading"> <span class="gem-c-step-nav-related__pretitle">Part of</span> <a href="/web/20230307213300/https://www.gov.uk/when-someone-dies" class="govuk-link" data-track-category="stepNavPartOfClicked" data-track-action="Part of" data-track-label="/when-someone-dies" data-track-dimension="What to do when someone dies: step by step" data-track-dimension-index="29" data-track-options="{"dimension96" : "4f1fe77d-f43b-4581-baf9-e2600e2a2b7a" }" data-ga4-link="{"event_name":"navigation", "type":"related content", "index":{"index_link": "1"}, "index_total":"1"}"> What to do when someone dies: step by step </a> </h2> </div> <div data-module="gemstepnav ga4-event-tracker" data-ga4-expandable class="gem-c-step-nav js-hidden govuk-!-display-none-print " data-id="4f1fe77d-f43b-4581-baf9-e2600e2a2b7a" data-show-text="Show" data-hide-text="Hide" data-show-all-text="Show all steps" data-hide-all-text="Hide all steps"> <ol class="gem-c-step-nav__steps"> <li class="gem-c-step-nav__step js-step " id="register-the-death" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="1"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 1<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Register the death </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-register-the-death-1"> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="1.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Register the death within 5 days </a></li></ol> <p class="gem-c-step-nav__paragraph">Check what to do if: </p> <ul class="gem-c-step-nav__list gem-c-step-nav__list--choice" data-length="4"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="1.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/when-a-death-is-reported-to-a-coroner?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">the death has been reported to a coroner </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="1.3" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/death-abroad?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">the death happened outside the UK </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="1.4" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/register-stillbirth?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">you're registering a stillbirth </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="1.5" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/get-declaration-presumed-death?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">someone is missing and you think they're dead </a></li> </ul> <p class="gem-c-step-nav__paragraph">To stop or change benefits payments you can tell the Department for Work and Pensions (DWP) about the death straight away.</p> </div> </li> <li class="gem-c-step-nav__step js-step " id="arrange-the-funeral" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="2"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 2<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Arrange the funeral </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-arrange-the-funeral-2"> <ol class="gem-c-step-nav__list " data-length="5"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="2.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/arrange-the-funeral?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Arrange the funeral </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="2.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/find-bereavement-services-from-council?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Find bereavement services from your local council </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="2.3" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/funeral-payments?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Get help paying for a funeral </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="2.4" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/child-funeral-costs?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Get help paying for a child's funeral </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="2.5" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/bereavement-help-and-support?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Find bereavement help and support </a></li> </ol> </div> </li> <li class="gem-c-step-nav__step js-step " id="tell-government-about-the-death" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="3"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 3<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Tell government about the death </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-tell-government-about-the-death-3"> <p class="gem-c-step-nav__paragraph">The Tell Us Once service allows you to inform all the relevant government departments when someone dies.</p> <ol class="gem-c-step-nav__list " data-length="2"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="3.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/organisations-you-need-to-contact-and-tell-us-once?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Use the Tell Us Once service to tell government </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="3.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/tax-benefits-vehicles?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">If you cannot use Tell Us Once, tell government yourself </a></li> </ol> <p class="gem-c-step-nav__paragraph">You'll also need to tell banks, utility companies, and landlords or housing associations yourself.</p> </div> </li> <li class="gem-c-step-nav__step js-step " id="check-if-you-can-get-bereavement-benefits" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="4"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 4<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Check if you can get bereavement benefits </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-check-if-you-can-get-bereavement-benefits-4"> <p class="gem-c-step-nav__paragraph">You might be eligible for financial help. </p> <p class="gem-c-step-nav__paragraph">Check if you can get:</p> <ul class="gem-c-step-nav__list gem-c-step-nav__list--choice" data-length="2"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="4.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/bereavement-support-payment?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Bereavement Support Payment if your partner has died </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="4.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/guardians-allowance?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Guardian's Allowance if you're bringing up a child whose parents have died </a></li> </ul> </div> </li> <li class="gem-c-step-nav__step js-step " id="deal-with-your-own-benefits-pension-and-taxes" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="5"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--logic"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> and </span> </span> </span> <span class="js-step-title"> Deal with your own benefits, pension and taxes </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-deal-with-your-own-benefits-pension-and-taxes-5"> <p class="gem-c-step-nav__paragraph">Your tax, benefit claims and pension might change depending on your relationship with the person who died.</p> <ol class="gem-c-step-nav__list " data-length="2"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="5.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/death-spouse-benefits-tax-pension?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Manage your tax, pensions and benefits if your partner has died </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="5.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/after-a-death/if-a-child-or-baby-dies?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Check how benefits are affected if a child dies </a></li> </ol> </div> </li> <li class="gem-c-step-nav__step js-step " id="check-if-you-need-to-apply-to-stay-in-the-uk" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="6"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--logic"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> and </span> </span> </span> <span class="js-step-title"> Check if you need to apply to stay in the UK </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-check-if-you-need-to-apply-to-stay-in-the-uk-6"> <p class="gem-c-step-nav__paragraph">If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.</p> <p class="gem-c-step-nav__paragraph">Check the rules if:</p> <ul class="gem-c-step-nav__list gem-c-step-nav__list--choice" data-length="2"> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="6.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/visas-partner-dies?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">you're in the UK as the partner of a British Citizen or someone with indefinite leave to remain </a></li> <li class="gem-c-step-nav__list-item js-list-item "><a data-position="6.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/government/publications/hm-forces-partners-and-children?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">your partner who died served as a member of HM Forces </a></li> </ul> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a rel="external" data-position="6.3" class="gem-c-step-nav__link js-link" href="http://web.archive.org/web/20230307213300/https://www.gov.uk/contact-ukvi-inside-outside-uk">Contact UKVI to check the rules for other visas </a></li></ol> </div> </li> <li class="gem-c-step-nav__step js-step " id="value-the-estate-and-check-if-you-need-to-pay-inheritance-tax" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="7"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 5<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Value the estate and check if you need to pay Inheritance Tax </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-value-the-estate-and-check-if-you-need-to-pay-inheritance-tax-7"> <p class="gem-c-step-nav__paragraph">To find out if there’s Inheritance Tax to pay, you need to estimate the value of the property, money and possessions (the ‘estate’) of the person who died.</p> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="7.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/valuing-estate-of-someone-who-died?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Estimate the value of the estate to find out if you need to pay Inheritance Tax </a></li></ol> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="7.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/valuing-estate-of-someone-who-died/check-type-of-estate?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Find out how to report the value of the estate </a></li></ol> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="7.3" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/valuing-estate-of-someone-who-died/inheritance-tax-to-pay?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Pay Inheritance Tax if it’s due </a></li></ol> </div> </li> <li class="gem-c-step-nav__step js-step " id="apply-for-probate" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="8"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 6<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Apply for probate </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-apply-for-probate-8"> <p class="gem-c-step-nav__paragraph">You might need to apply for probate before you can deal with the property, money and possessions (the ‘estate’) of the person who died.</p> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="8.1" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/applying-for-probate?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Check if you need to apply for probate </a></li></ol> <ol class="gem-c-step-nav__list " data-length="1"><li class="gem-c-step-nav__list-item js-list-item "><a data-position="8.2" class="gem-c-step-nav__link js-link" href="/web/20230307213300/https://www.gov.uk/applying-for-probate/apply-for-probate?step-by-step-nav=4f1fe77d-f43b-4581-baf9-e2600e2a2b7a">Apply for probate </a></li></ol> </div> </li> <li class="gem-c-step-nav__step js-step gem-c-step-nav__step--active" aria-current="step" data-show id="deal-with-the-estate" data-track-count="stepNavSection"> <div class="gem-c-step-nav__header js-toggle-panel" data-position="9"> <h3 class="gem-c-step-nav__title"> <span class="gem-c-step-nav__circle gem-c-step-nav__circle--number"> <span class="gem-c-step-nav__circle-inner"> <span class="gem-c-step-nav__circle-background"> <span class="gem-c-step-nav__circle-step-label govuk-!-display-none-print visuallyhidden">Step</span> 7<span class="gem-c-step-nav__circle-step-colon govuk-!-display-none-print visuallyhidden" aria-hidden="true">:</span> </span> </span> </span> <span class="js-step-title"> Deal with the estate </span> </h3> </div> <div class="gem-c-step-nav__panel js-panel" id="step-panel-deal-with-the-estate-9"> <p class="gem-c-step-nav__paragraph">Pay any debts or taxes owed by the person who's died. 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with the estate of someone who's died", "datePublished": "2019-08-15T12:00:01.000+00:00", "dateModified": "2020-03-03T13:39:09.000+00:00", "text": "If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also called 'probate').", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-73b5a4056ffe9988d02c728b56fe9fe7f90bb822322a5f6183ccbb92a99b019a.png" } }, "image": [ "http://web.archive.org/web/20230307213300/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-bf9e64d759af6dfd93bede8168f3087a329f405b382aff36747db0db4b7b23e9.png", "http://web.archive.org/web/20230307213300/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-4x3-13093f053c15f613acd827aff27cac83d3fab452947cbcae4c7b706dadf2f7f2.png", "http://web.archive.org/web/20230307213300/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-16x9-4233cd42671827e266e284c4d5ae68fb600bd9f9e35dda663ccabbc2b6ab7ec3.png" ], "author": { "@type": "Organization", "name": "Government Digital Service", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/government/organisations/government-digital-service" }, "headLine": "Dealing with the estate of someone who's died", "description": "If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also called 'probate').", "articleBody": "\u003cp\u003eAs a personal representative (an executor or administrator) you’re legally responsible for the money, property and possessions of the person who died (the ‘estate’s assets’).\u003c/p\u003e\n\n\u003cp\u003eYou’re responsible for the assets from the date of death until the date everything has been passed on to the beneficiaries. This is known as the ‘administration period’.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eYou may have to \u003ca href=\"/applying-for-probate\"\u003eapply for probate\u003c/a\u003e before you can deal with some assets.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eDuring the administration period you may have to:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003epay any debts left by the person who died\u003c/li\u003e\n \u003cli\u003esell assets such as properties or shares\u003c/li\u003e\n \u003cli\u003epay tax on any income the estate generates\u003c/li\u003e\n \u003cli\u003ereport the estate value, income and tax liability to HM Revenue and Customs\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou can \u003ca href=\"/find-legal-advice\"\u003eget professional legal advice and help\u003c/a\u003e, such as from a solicitor, to deal with any estate. You should consider this if the estate has a lot of assets or includes things like trusts.\u003c/p\u003e\n\n\u003ch2 id=\"if-youre-dealing-with-the-estate-with-someone-else\"\u003eIf you’re dealing with the estate with someone else\u003c/h2\u003e\n\n\u003cp\u003eIf you’re not the only personal representative you should agree with the others:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003ewhere to hold financial assets - you can set up a bank account known as an ‘executorship account’ if needed\u003c/li\u003e\n \u003cli\u003erules on making withdrawals or payments from any accounts connected to the estate\u003c/li\u003e\n \u003cli\u003ewhat assets you need to sell and when\u003c/li\u003e\n\u003c/ul\u003e\n" } </script><script type="application/ld+json"> { "@context": "http://web.archive.org/web/20230307213300/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "http://web.archive.org/web/20230307213300/https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "What to do when someone dies: step by step", "@id": "http://web.archive.org/web/20230307213300/https://www.gov.uk/when-someone-dies" } } ] } </script><script type="application/ld+json"> { "@context": "http://web.archive.org/web/20230307213300/http://schema.org", "@type": "FAQPage", "headline": "Dealing with the estate of someone who's died", "description": "If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also called 'probate').", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-73b5a4056ffe9988d02c728b56fe9fe7f90bb822322a5f6183ccbb92a99b019a.png" } }, "mainEntity": [ { "@type": "Question", "name": "Overview", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate", "text": "<p>As a personal representative (an executor or administrator) you’re legally responsible for the money, property and possessions of the person who died (the ‘estate’s assets’).</p>\n\n<p>You’re responsible for the assets from the date of death until the date everything has been passed on to the beneficiaries. This is known as the ‘administration period’.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You may have to <a href=\"/applying-for-probate\">apply for probate</a> before you can deal with some assets.</p>\n</div>\n\n<p>During the administration period you may have to:</p>\n\n<ul>\n <li>pay any debts left by the person who died</li>\n <li>sell assets such as properties or shares</li>\n <li>pay tax on any income the estate generates</li>\n <li>report the estate value, income and tax liability to HM Revenue and Customs</li>\n</ul>\n\n<p>You can <a href=\"/find-legal-advice\">get professional legal advice and help</a>, such as from a solicitor, to deal with any estate. You should consider this if the estate has a lot of assets or includes things like trusts.</p>\n\n<h2 id=\"if-youre-dealing-with-the-estate-with-someone-else\">If you’re dealing with the estate with someone else</h2>\n\n<p>If you’re not the only personal representative you should agree with the others:</p>\n\n<ul>\n <li>where to hold financial assets - you can set up a bank account known as an ‘executorship account’ if needed</li>\n <li>rules on making withdrawals or payments from any accounts connected to the estate</li>\n <li>what assets you need to sell and when</li>\n</ul>\n" } }, { "@type": "Question", "name": "Settling debts and taxes", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/settling-debts-and-taxes", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/settling-debts-and-taxes", "text": "<p>You must pay any debts and settle the taxes for the person who died. This includes:</p>\n\n<ul>\n <li>paying any unpaid bills</li>\n <li>paying any unpaid personal taxes</li>\n <li>applying for tax refunds</li>\n <li>filling in <a href=\"/self-assessment-tax-returns/returns-for-someone-who-has-died\">a Self Assessment return</a> if needed</li>\n <li>repaying any <a href=\"/benefit-overpayments/repayments-when-someone-has-died\">overpaid benefits</a>\n</li>\n</ul>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) will tell you what taxes are owed or if any tax refunds are due if you use the <a href=\"/after-a-death/organisations-you-need-to-contact-and-tell-us-once\">Tell Us Once service</a>.</p>\n\n<p><a rel=\"external\" href=\"https://www.thegazette.co.uk/wills-and-probate/place-a-deceased-estates-notice\">Place a notice in The Gazette</a> giving any creditors 2 months to claim anything they’re owed. Do not distribute the estate’s assets until the 2 months is up. If you do and the estate then cannot afford to pay a debt, you may have to pay it yourself.</p>\n\n<p>You must also <a href=\"/valuing-estate-of-someone-who-died\">value the estate and pay any Inheritance Tax</a> due.</p>\n\n" } }, { "@type": "Question", "name": "Managing and selling assets", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/managing-and-selling-assets", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/managing-and-selling-assets", "text": "<p>You may have to pay taxes for the estate if there is any new income while you’re dealing with it, for example profits from selling things like shares or property, or dividends from investments.</p>\n\n<h2 id=\"selling-shares-or-property\">Selling shares or property</h2>\n\n<p>If you sell shares, investments or property that belong to the estate you may have to pay <a href=\"/capital-gains-tax\">Capital Gains Tax</a> on them if either:</p>\n\n<ul>\n <li>they’ve gone up in value since the person died</li>\n <li>they’ve gone up in value since being valued for Inheritance Tax</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You do not pay Capital Gains Tax from the estate if you transfer assets directly to a beneficiary, for example property.</p>\n</div>\n\n<p>Read guidance on:</p>\n\n<ul>\n <li><a href=\"/tax-sell-property\">tax when you sell property</a></li>\n <li><a href=\"/tax-sell-shares\">tax when you sell shares</a></li>\n <li><a href=\"/guidance/capital-gains-tax-rates-and-allowances\">Capital Gains Tax rates and allowances for estates</a></li>\n <li><a href=\"/government/publications/death-personal-representatives-and-legatees-hs282-self-assessment-helpsheet\">how Capital Gains Tax applies when someone dies</a></li>\n</ul>\n\n<p>If you owe Capital Gains Tax on residential property you usually have to report this within 60 days.</p>\n\n<p>If you sell land or property you must also <a href=\"/update-property-records-someone-dies\">update the property register</a> with HM Land Registry.</p>\n\n<h2 id=\"savings-dividends-or-other-income\">Savings, dividends or other income</h2>\n\n<p>Some assets can continue to generate income after the death until you transfer or sell them. This could include:</p>\n\n<ul>\n <li>rental income from property</li>\n <li>profits and payments from the person who died’s trade or business</li>\n <li>interest or dividend payments on savings, shares and other investments</li>\n</ul>\n\n<p>You must work out and pay Income Tax on the full amount of income the estate receives between the day after the death and the date everything has been distributed.</p>\n\n<p>Estates do not get any allowances on savings, income or dividends. Estates pay tax at the basic rates of 8.75% on dividends and 20% on any other income.</p>\n\n" } }, { "@type": "Question", "name": "Reporting an estate to HMRC", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/reporting-the-estate", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/reporting-the-estate", "text": "<p>You may need to send information to HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) about the estate’s income from the day after the death until the date everything has been passed on to beneficiaries (the ‘administration period’).</p>\n\n<p>What you need to send depends on:</p>\n\n<ul>\n <li>the value of the estate</li>\n <li>how much income it generated during this time</li>\n <li>if there was any tax to pay</li>\n</ul>\n\n<h2 id=\"when-you-do-not-need-to-report-the-estate\">When you do not need to report the estate</h2>\n\n<p>If the only income the estate received during the administration period was from bank account interest and that was less than £500, you do not need to report the estate to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>.</p>\n\n<h2 id=\"reporting-on-simple-estates\">Reporting on ‘simple’ estates</h2>\n\n<p>Report tax owed in the administration period simply by writing to <abbr title=\"HM Revenue and Customs\">HMRC</abbr> (known as ‘informal arrangements’) if all of the following apply:</p>\n\n<ul>\n <li>the estate was valued at less than £2.5 million when the person died</li>\n <li>the total Income Tax and Capital Gains Tax due is less than £10,000</li>\n <li>you did not sell more than £500,000 worth of assets in any single tax year during the administration period</li>\n</ul>\n\n<p>To report the estate send a letter to <abbr title=\"HM Revenue and Customs\">HMRC</abbr> at the end of the administration period, including:</p>\n\n<ul>\n <li>your name, address and phone number</li>\n <li>the name, address, National Insurance number, and Unique Taxpayer Reference (<abbr title=\"Unique Taxpayer Reference\">UTR</abbr>) of the person who died</li>\n <li>any Income Tax and Capital Gains Tax still due for the whole administration period</li>\n <li>any Income Tax and Capital Gains Tax you have reported and paid during the administration period, for example if <a href=\"/probate-estate/managing-and-selling-assets\">you sold property</a>\n</li>\n</ul>\n\n<div class=\"contact\">\n<p>Pay As You Earn and Self Assessment<br>\nHM Revenue and Customs<br>\nBX9 1AS<br>\nUnited Kingdom</p>\n</div>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will then send you details on how to pay any tax the estate owes.</p>\n\n<h2 id=\"reporting-on-complex-estates\">Reporting on ‘complex’ estates</h2>\n\n<p>If you cannot use informal arrangements you must register the estate online and send a Self Assessment tax return for the estate.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>A Self Assessment return for an estate is different from either a <a href=\"/self-assessment-tax-returns/returns-for-someone-who-has-died\">Self Assessment return for someone who’s died</a> or an Inheritance Tax return.</p>\n</div>\n\n<p>You must register by 5 October after the tax year you’re sending a return for.</p>\n\n<p>For example, to send a return for the 2021 to 2022 tax year (ending 5 April 2022) you must register by 5 October 2022.</p>\n\n<p>To register an estate you’ll need:</p>\n\n<ul>\n <li>to make a Government Gateway account as an ‘Organisation’ - you can create this before you sign in for the first time</li>\n <li>an email address</li>\n <li>your details, including your National Insurance number or passport number</li>\n <li>the details of the person who died, including their National Insurance number</li>\n</ul>\n\n<p>You need a separate Government Gateway user ID for each estate you register.</p>\n\n<p>If you’re an agent, you’ll need to use your <a href=\"/guidance/get-an-hmrc-agent-services-account\">agent services account</a>. You’ll need permission from the personal representative to access the estate details.</p>\n\n<p><a rel=\"external\" href=\"https://www.tax.service.gov.uk/register-an-estate\">Register an estate online</a>.</p>\n\n<p>Once you register, you can manage information about the estate.</p>\n\n<p>Sign in to your account to:</p>\n\n<ul>\n <li>update your details</li>\n <li>update the estate’s details</li>\n <li>appoint an agent</li>\n <li>close the estate once it has been distributed</li>\n</ul>\n\n<h3 id=\"after-youve-registered-an-estate\">After you’ve registered an estate</h3>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will send you a <abbr title=\"Unique Taxpayer Reference\">UTR</abbr> for the estate within 15 working days. Use this to either:</p>\n\n<ul>\n <li>fill in <a href=\"/government/publications/self-assessment-trust-and-estate-tax-return-sa900\">a Trust and Estate Tax Return (form SA900)</a> and post it to <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by the 31 October of the following tax year</li>\n <li>send a return online using <a href=\"/software-tax-returns\">tax software that supports SA900 reporting</a> by 31 January of the following tax year</li>\n</ul>\n\n<p>You must pay any tax due by the next 31 January following the tax year in your return (the same deadline as for sending a return online).</p>\n\n" } }, { "@type": "Question", "name": "Distributing the estate", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/distribute-the-estate", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230307213300/https://www.gov.uk/probate-estate/distribute-the-estate", "text": "<p>Once you have paid any debts and taxes, or you are sure the estate has enough money to do so, distribute the estate according to:</p>\n\n<ul>\n <li>the will</li>\n <li>the law <a href=\"/inherits-someone-dies-without-will\">if there’s no will</a>\n</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You may have to pay any remaining debts and tax bills yourself if you distribute the estate and do not keep enough money or assets in the estate to pay them.</p>\n</div>\n\n<p>If you paid tax on any income during the administration period, give anyone receiving that income a completed <a href=\"/government/publications/trusts-and-estates-statement-of-income-from-estates-r185-estate-income\">statement of income from estates form</a>.</p>\n\n<p>There is guidance for beneficiaries about <a href=\"/tax-property-money-shares-you-inherit\">tax on property, money and shares they inherit</a>.</p>\n\n<h2 id=\"if-you-distribute-property\">If you distribute property</h2>\n\n<p>If you are passing on a property you must <a href=\"/update-property-records-someone-dies\">update the property register</a> with HM Land Registry.</p>\n\n<h2 id=\"prepare-final-accounts\">Prepare final accounts</h2>\n\n<p>Once all the estate is distributed you can <a href=\"/valuing-estate-of-someone-who-died/records\">prepare the final estate accounts</a>. These should be approved and signed by you and the main beneficiaries.</p>\n" } } ] } </script> </body> </html>

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