How to sort out an estate when someone dies leaving a will: a step-by-step guide

Knowing where to start when someone you care about has died can feel overwhelming, on top of everything else you're going through. For help on what to do during this difficult time, read our guide What to do when someone dies.  

Once you're ready to deal with the estate itself, there are two main parts to the process. 

1. The first is applying for a Grant of Probate (Grant of Confirmation in Scotland) and reporting to HMRC (if necessary). This is a legal document that gives the executor the authority to deal with the estate according to the instructions in the will. 
2. The second is completing the estate administration. Once the executor has the Grant of Probate, and has taken on the responsibility that comes with it, they can begin identifying the person's assets and distributing them to the beneficiaries (people or organisations who are named in the will to inherit). 

Probate is the legal document that allows the executor of a will to sort out a person’s estate as instructed in the will. 

If there’s a will, and you live in England, Wales or Northern Ireland, you'll apply for a Grant of Probate, also called a Grant of Representation. In Scotland, this is called Grant of Confirmation. 

You might not need to apply for probate if: 

• the estate was held jointly with the surviving spouse or civil partner, such as a joint bank account as this passes directly to the joint owner. Some jointly owned assets in Scotland pass automatically to the surviving owner when one person dies. This often applies to jointly owned homes and some savings or investments. If assets do not pass automatically, the executor may need to obtain confirmation before they can be dealt with. 
• the estate doesn't include land, property or shares 
• the money held in the accounts of the person who has died fall within the bank’s limits, which vary depending on the provider. 

In these situations, you need to contact the bank or building society to let them know the person has died.  

They may ask for a copy of the death certificate as proof, and the surviving spouse can continue to access the joint account as normal. 

When someone leaves a will, they’ll usually have chosen at least one person to act as executor. This is often a relative or friend, though sometimes it's a solicitor, accountant, bank or specialist probate firm. 

If you’re the executor, you’re responsible for obtaining probate. You can either use a probate specialist, which can cost thousands of pounds, or handle it yourself, which typically costs a few hundred pounds. These costs are usually paid from the estate, provided there's enough money available.  

If the will names more than one executor, you'll need to decide between you who will apply for probate. If you're not in touch with the other executors, you'll need to show that you tried to contact them before going ahead.  

In England and Wales, if any named executor doesn’t want to apply right now, they have some options. They can give up their right to apply permanently, or step back while allowing someone else to apply, keeping the right to apply later if they change their mind. The position is slightly different in Scotland and Scottish legal advice should be obtained. 

Anyone who has the right to apply for a grant of probate can give up that right by signing a form of renunciation. However, once an executor has started acting on behalf of the estate, they can no longer give up the role. This could include things like collecting or getting rid of the deceased's belongings, paying off debts, or running a business on behalf of the estate. 

You can find out more about applying for probate if there’s a willOpens in a new window on GOV.UK. 

If the executors named in the will have died before the person who made the will, or can’t apply for another reason, someone else can apply instead. Who this is depends on who inherits under the will. The will is still valid even if the executors can’t apply. The rules governing who can apply differ across the UK and legal advice should be obtained if there is any uncertainty. 

In England and Wales, the grant that is applied for is call the ‘Grant of letters of Administration with Will annexed’ but the process for administering the estate is largely the same as when the executors applies for the Grant of Probate.    

The position in Scotland is different, and specialist legal advice should be obtained in these circumstances. 

If you feel ready to take this on, doing it yourself can save a significant amount of money, and you can still pay a solicitor for smaller tasks, such as checking through the forms. 

If you decide to do this, you're legally responsible for ensuring any debts and taxes are paid before the estate is distributed to beneficiaries. 

In England and Wales, you can usually apply for probate online if you’re the executor and you have the original and most recent will, the original or interim death certificate, and have already reported the estate's value. Different procedures apply in Scotland and Northern Ireland.   

In Scotland, executors must apply to the relevant Sheriff Court for Confirmation. It is not possible to apply for Confirmation online. 

• You need to report the estate's valueOpens in a new window, you can do this on GOV.UK.
• Start your online application for probateOpens in a new window on GOV.UK. 

If you do use a solicitor or probate specialist, you can usually recover their reasonable legal costs from the estate. There's no fixed rule on what counts as reasonable, so it's worth keeping this in mind and discussing costs upfront. Many probate specialists will also offer a fixed fee option which can provide reassurance around the costs.  

Beneficiaries are entitled to see the probate expenses, and if they feel the costs charged to the estate are unreasonable, they can take legal action. It's worth being aware of this if you're choosing to use a specialist.  

Most probate specialists are happy to help with just the technical parts, like filing the inheritance tax return with HMRC and applying for the grant. You can then take care of the rest of the estate yourself once the grant has been issued. 

The first practical task involves a bit of searching and paperwork. You'll need to locate the will and gather copies of a few key documents. 

The person who died may have told you, a relative or a friend where the will is stored. It's also worth checking for a codicil, a legally binding document making changes to the original will, and a letter of wishes, which isn't legally binding but may explain aspects of the will or funeral wishes. 

The documents required vary across the UK. You may need several certified copies of the will, birth certificate, death certificate, any codicils, and a marriage or civil partnership certificate if relevant. If you're not applying online, you'll need these to attach to the probate forms and to access the accounts, investments or life insurance belonging to the person who died. 

If you're not sure where to look for a willOpens in a new window, visit GOV.UK for guidance.  

Before applying for probate, or confirmation in Scotland, you'll need to value the estate. To do this, you’ll need to: 

• find the value of assets such as property, pensions, savings, shares, jewellery or valuable collectibles, getting a professional valuation for anything you think is worth more than £500 
• include the value of any gifts the person gave away in the seven years before they died, as some of these may be subject to Inheritance Tax deduct the value of any debts, including mortgages, credit cards or loans, along with any funeral costs being paid from the estate 
• calculate the estate's value once debts and other costs have been deducted. 

You’ll also need to establish whether they held any jointly owned assets, such as a property or bank account, as this affects what needs to be included. 

How a jointly owned asset, such as a car, house or land, was held affects how it's valued. There are two main ways people can own something together. Assets are usually owned either as: ‘joint tenants’ or as ‘tenants in common’. 

Owning an asset as joint tenants means both owners have equal rights to the whole asset. This then automatically passes to the surviving owner when the other dies. The person who died can't leave their share of the asset in their will, but it still needs to be valued and included when calculating Inheritance Tax, although tax may not be due if it falls within the tax-free allowance or the joint owner is a spouse or civil partner. 

Tenants in common means each owner can hold a different amount of the asset, which doesn't automatically pass to the other owner. The person who died can leave their share in their will, and their share needs to be valued and included when working out Inheritance Tax. 

If the asset is not held jointly with a spouse or civil partner, the value might be subject to a joint ownership discount which can reduce the value for inheritance tax purposes.  

Joint bank accounts are nearly always held as joint tenants. While ownership usually passes automatically to the surviving account holder, you'll still need to value it as part of the estate, typically by dividing the balance by the number of account holders, unless there's an agreement stating otherwise.

HMRC often looks more closely at joint accounts held by unmarried couples or other combinations, such as a parent and child, treating each holder as owning a share proportionate to what they contributed. If Inheritance Tax is due on funds in a joint account, it's usually paid by the surviving account holder who inherits by survivorship, rather than from the estate, unless the will states otherwise.

For accounts passing automatically by survivorship, income arising after death belongs to the surviving holder. For accounts held as tenants in common, income attributable to the share belonging to the person who died passes to the estate.

In Scotland, the funds in a joint bank account do not automatically pass to the surviving account holder. Ownership of the funds depends on: 

• who actually contributed the funds, and
• who is entitled to the funds under the will or under Scottish intestacy rules if there is no will.  

If the joint account is in the name of spouses, there is a general presumption that each will have contributed the funds equally but this presumption does not apply to unmarried account holders. 

For other assets such as shares, contact the company directly to find out how they were owned and what the person’s share was worth.

Once you know the value of the estate and its debts, you'll need to work out how much Inheritance Tax is due. This must be paid within six months from the end of the month the person died, after which interest is charged. For example, if someone died on 3 January, the Inheritance Tax would need to be paid by 31 August. If the tax isn't paid by then, interest starts being charged from 1 August. 

To avoid paying interest, it's worth considering paying some or all of the tax before you've finished valuing the estate. You can pay the Inheritance Tax to HMRC directly from the person's bank accounts, using HMRC's specific forms. If you pay it from your own money instead, you can claim it back from the estate later. 

Find out more in our guide A guide to Inheritance Tax in the UK. 

You'll usually need to pay some or all of any Inheritance Tax due before probate is issued. 

If you're worried about affording the tax because you need to sell assets from the estate first, you can ask HMRC for a grant on credit, which allows you to get probate first so you can sell assets to cover the tax. 

Once the Inheritance Tax has been paid, or before if you are applying for a grant on credit, you will receive a code from HMRC that you will need to provide to the Probate Registry (or the appropriate Sheriff Court in Scotland) when you apply for the grant.    

You can learn about paying Inheritance Tax earlyOpens in a new window on GOV.UK. 

Once you've valued the estate, you'll need to complete the relevant forms and send them to your nearest Probate Registry (or the appropriate Sheriff Court in Scotland), along with the application fee. If Inheritance Tax was payable, you will also need to provide the code received from HMRC.   The exact process varies depending on where you live. 

You usually won't need to apply for probate if the estate was jointly owned and passes to a surviving spouse, or if it doesn't include land, property or shares. 

If applying online, you won't need to download forms, though you will need to post the original will. You'll be given the correct address once your application is complete, and payment is made online. You'll also need to sign a statement of truth confirming the application is accurate. 

You can apply for probateOpens in a new window on GOV.UK. The fee is £526 if the estate is worth more than £5,000, whether you apply yourself or use a solicitor. If the estate is worth less than £5,000, there's no fee. 

You'll also need extra copies of the grant to send to each place that holds the person's assets, such as banks. Usually, one copy per asset is enough. These cost £2 each if you order them when you apply for the grant, or £16 each if you order them later. 

If you're on a low income or receive certain benefits, you might be able to get help with the probate fee and other court feesOpens in a new window on GOV.UK.  

The form you need depends on the size of the estate and whether the person died before or after 1 January 2022. The Confirmation fee will vary. Contact your local sheriff clerk for guidance on the fee and completing the forms. 

Find out more about applying for confirmation when someone diesOpens in a new window on mygov.scot 

You may be entitled to a fee exemptionOpens in a new window in certain circumstances. Find out more on the Scottish Courts and Tribunals Service website. 

Contact the Belfast Probate Office to request an appointment. They will help you complete the necessary forms when you attend.   

Or you can apply for probate onlineOpens in a new window at nidirect.  

Applications depend on whether the deceased left a Will and on other reasons. You must be aged 18 years of age or over to apply.

You can access the financial assets of the person who died by asking banks and other institutions to release them to you. It's worth opening a separate bank account for the estate, sometimes called an executorship account, to keep it separate from your own finances and make things clearer for beneficiaries. 

If you open a separate account, consider using a different bank to your own, so that any money held benefits from full Financial Services Compensation Scheme (FSCS) protection. While the FSCS allows temporary protection of up to £1 million for six months for the proceeds of an estate, the standard protection is £120,000 per financial institution, which may be lower than the estate's value. 

Find out more in our guide How safe are my savings if my bank or building society goes bust? 

Once you have probate, you can contact the organisations holding the assets of the person who died, such as banks or pension providers. Interest and fees on debts solely in their name will often stop once you've notified the creditor, though they'll usually ask for a copy of the probate or confirmation letter first. 

You can then pay off any debts and taxes due including any costs recoverable from the estate. If the estate includes property or shares, you may need to sell these to cover the amounts owed. 

Find out more in our guides: 

• Dealing with the debts of someone who has died 
• Handling Income Tax and Capital Gains Tax when someone dies: a step-by-step guide.

 If you're selling, find advice on valuing a property and the costs involvedOpens in a new window on Which?, or read our guide Selling a house fast – quick house sale companies if you're considering this route. 

For shares, you may want to handle small amounts yourself, but for a larger or more complex portfolio, it's worth seeking professional advice. 

In Scotland, the deceased’s surviving spouse, civil partner and/or children are entitled to claim part of the deceased person's money, savings, investments and belongings. These claims are known as legal rights.   

Legal rights can apply whether or not there is a will.    

Once all debts and taxes have been paid, you can share out the estate as set out in the will. 

It's a good idea to keep a record of all the money that's come in and gone out of the estate, as beneficiaries and creditors can ask to see this. 

This record doesn't need to be a formal document, but it should cover everything: all assets, debts, administration costs, and the final amount being shared out. 

GOV.UK has guidance on what records to keep for Inheritance Tax purposesOpens in a new window, which is worth checking. It's also good practice to have this record signed by you as executor and by the main beneficiaries. 

If the estate earns any income while you're dealing with it, such as bank interest or dividends from shares, this may be subject to income tax, which you pay from the estate's funds as executor. When you share out the estate, you need to fill in an HMRC form called R185 to tell each beneficiary how much income was earnedOpens in a new window and how much tax was paid on it. 

If you're a beneficiary who has received income from the estate, you might need to pay extra tax on it, or you could be due a refund, depending on your own tax situation. 

You can find more information about about trust income and filling an R185 formOpens in a new window on Low Incomes Tax Reform Group. 

For more detailed support on what to do after a death, see our death and bereavement guides.