Advice Admin & Legal A Guide to Estate Administration After A Death

A Guide to Estate Administration After A Death

Author: Eliza, Bereavement Adviser at Octopus Legacy
Last updated: 27 March 2026

What is Estate Administration?

Estate administration is the process of dealing with everything someone leaves behind after they die. It covers reviewing the will, identifying assets and debts, applying for probate if needed, paying any taxes owed, and distributing the estate to the right people.

This work is usually handled by the executor named in the person's will. If the executor doesn't want to do it themselves, they can appoint a professional to act on their behalf. If there's no will, the estate is dealt with by an administrator, usually a close relative of the person who died. Which relative takes on this role is decided by the rules of intestacy.

According to the Human Cost of Dying Report, 64% of people who've experienced loss also took on the administrative burden that follows a death. 44% organised the funeral, 36% registered the death, 33% dealt with clearing or selling the person's home, and 30% closed down accounts. For many, this work arrives at the worst possible time.

In this guide, we've set out six key stages of estate administration in England and Wales. Please note this is a high-level overview. The exact steps will depend on the size and complexity of the estate, the types of assets involved, and the individual circumstances.

Stage 1: Estate assessment

Before anything else, you'll need to review the will, identify everyone who's entitled to inherit, and contact every organisation that holds a piece of the estate. The goal at this stage is to make sure nothing is missed.

If there's a will, it should name an executor and set out how the estate should be distributed. The person who died might have listed their assets in the appendix of their will, or left a folder with the key information.

If there's no will, you'll need to work out who inherits under the rules of intestacy. Under the current rules (updated July 2023), the surviving spouse receives the first £322,000 plus personal possessions if there are children. The remainder is then split 50/50 between the spouse and the children. If there's no spouse, the estate passes to children, then parents, then siblings, and so on. Unmarried partners receive nothing under intestacy, regardless of how long they lived together.

Start by identifying all assets and liabilities. Think about their:

bank accounts and savings
investments, shares, ISAs and premium bonds
property or properties (including any held jointly)
pensions and life insurance policies
vehicles
valuable personal items (jewellery, art, antiques)
digital assets (cryptocurrency, online accounts, digital subscriptions)
bills, credit cards, loans and mortgages
any other debts or financial commitments

You'll need to contact banks, building societies, insurers, pension providers and other organisations to confirm what's held. Many institutions will require a death certificate before releasing information.

For more help with this process, see our guide: Key steps before applying for probate

Don't forget digital assets

Digital assets are an increasingly important part of estate administration. These include cryptocurrency wallets, online banking and investment accounts, social media profiles, email accounts, cloud storage, digital photo libraries, subscription services, and domain names or websites.

There's currently no single piece of UK legislation that governs digital assets after death. Each platform has its own policies. Facebook and Instagram allow you to memorialise an account or request its removal. Google has an Inactive Account Manager that lets users designate what happens to their data. Apple offers a Legacy Contact feature. Most email providers won't grant access without a Grant of Probate or court order.

Cryptocurrency is a particular risk area. Unlike a bank account, there's no customer service team to help if private keys are lost. If the person who died held crypto and didn't leave access instructions, those assets may be permanently inaccessible.

If you're planning ahead, the best thing you can do is keep a secure, up-to-date list of your digital accounts and access information. Store it alongside your will or in a place your executor knows about.

Stage 2: Estate valuation

Once you've identified what's in the estate, you'll need to get valuations for each asset at the date of death. This includes property, savings, investments, and personal possessions, as well as identifying any outstanding debts.

Getting a clear picture of the tax position early on helps the administration run as smoothly as possible.

Inheritance tax

You'll need to work out whether inheritance tax (IHT) is due. In 2025/26, the nil-rate band is £325,000 per person. If the person who died left their home to direct descendants, the residence nil-rate band adds a further £175,000, giving a potential combined threshold of £500,000. For married couples and civil partners, the unused portion can be transferred, potentially doubling the threshold to £1 million.

Currently, around 4–5% of estates pay inheritance tax. With thresholds frozen until at least April 2030, this proportion is expected to rise.

Even if no inheritance tax is due, you may still need to submit a full IHT account (form IHT400) to HMRC. This is required if the estate exceeds certain reporting thresholds.

Do you need probate?

Probate is the legal process of dealing with someone's property, money and possessions after they die. Not all estates require it. Probate is only needed in around 50% of cases in England and Wales.

Whether you need probate depends on the size of the estate, the types of assets held, the requirements of individual financial institutions, and how assets were held. For example, property held as joint tenants passes automatically to the surviving owner. Most major UK banks release funds without probate for accounts under £50,000.

For a detailed explanation, see our expert guide: Do I need probate? A complete guide

Stage 3: Grant application

If probate is required, you'll need to gather the necessary information, arrange any payments that are due (including inheritance tax), and claim any available tax relief before submitting your application to the Probate Court.

If IHT is payable, it must be paid within six months of the end of the month in which the person died. After that deadline, interest is charged. The full IHT account must be submitted to HMRC within 12 months of the date of death.

The probate application fee in England and Wales is £300. There's no fee for estates valued at £5,000 or under. Certified copies of the Grant cost £16 each. Ordering multiple copies is recommended, as banks and other institutions may each need to see an original.

If there's no will, you'll need to apply for Letters of Administration instead. The fee and process are the same.

Processing times

Processing times vary depending on the complexity of the estate and how you apply.

Application type	Estimated processing time
Online application (straightforward estate)	Approximately 4 weeks
Paper application	8–12 weeks
Complex cases (full IHT account)	16–20 weeks or longer

For a step-by-step walkthrough, see: What is probate and how does it work?

Stage 4: Collecting and settling assets

With the Grant in place (or where probate isn't required), you can start collecting the assets and clearing outstanding liabilities.

Collecting funds. Contact each bank, building society, insurer, and investment provider to release the funds. If you're managing this yourself, open a separate bank account for the estate. Keeping estate money separate from your own is essential.

Managing property. If the estate includes property, you may need to arrange a sale or transfer. This can involve instructing estate agents, managing conveyancing, and dealing with any mortgage on the property.

Settling debts. Pay all outstanding debts, including credit cards, loans, utility bills, and any funeral costs.

Tax obligations. Capital gains tax and income tax may also need to be calculated and settled if applicable. For example, if property or investments are sold during the administration for more than their value at the date of death, capital gains tax may be due on the gain. Making sure there are no loose ends at this stage avoids problems later.

Consider placing a Section 27 notice

A Section 27 notice is a statutory advert asking anyone who believes they are owed money by the person who died to come forward. Creditors have two months and one day from the date the notice is published to respond.

Although not a legal requirement, a Section 27 notice is highly recommended. It protects the executor or administrator from personal liability for unknown debts. Without one, if a creditor comes forward after the estate has been distributed, the executor could be personally liable.

It's also advisable to place a notice in a local newspaper covering the area where the person who died lived. You can place a notice through The London Gazette: Place a deceased estates notice

Placing the notice as early as possible avoids delays in distributing the estate.

Stage 5: Distributing assets to beneficiaries

Once the creditor notice period has passed and all assets have been collected, you can start distributing the estate.

After any remaining debts and tax liabilities have been paid, make the payments to beneficiaries based on the will or the rules of intestacy (if there's no will). You'll need to keep a clear record of all transactions through the estate accounts.

If there are specific gifts (known as legacies) mentioned in the will, such as a particular item of jewellery or a cash sum, these are usually distributed first. The remainder of the estate (the residuary estate) is then shared according to the will's instructions.

Stage 6: Estate accounts and final distribution

At the final stage, you'll need to settle any outstanding debts, secure clearance from HMRC (if applicable), and prepare a complete record of every transaction since the date of death.

Estate accounts provide a clear audit trail of all money that came into and went out of the estate. They should be shared with all beneficiaries before the final distribution. This gives beneficiaries the chance to review the administration and raise any questions before the estate is formally closed.

Once the accounts are agreed, you can distribute any remaining amounts to the relevant beneficiaries and formally close the estate.

Key timelines for executors

Task	Timeline
Register the death	Within 5 days (England and Wales)
Pay any inheritance tax due	Within 6 months of the end of the month of death
Submit full IHT account (IHT400) to HMRC	Within 12 months of death
Apply for probate	After IHT is paid (if applicable)
Section 27 notice claim period	2 months and 1 day from publication
Probate processing (online, simple)	Approximately 4 weeks
Probate processing (paper or complex)	8–20 weeks
Complete estate administration	Typically 6–12 months (can be longer for complex estates)

Costs of estate administration in 2026

Cost	Amount	Notes
Probate application fee	£300	No fee for estates under £5,000
Certified copies of the Grant	£16 each	Order several — banks and other institutions need originals
Section 27 notice (The Gazette)	From ~£100	Additional cost for local newspaper notice
Solicitor fees (full estate administration)	1–5% of estate value + VAT	Or a fixed fee — always ask for a quote upfront
Inheritance tax (if due)	40%	On the amount above the nil-rate band (£325,000)

Estate administration scenarios

What does an executor do after probate is granted?

Place a Section 27 notice (recommended)
Collect the assets from the estate by selling, cashing in, or transferring them
Pay the debts and liabilities of the estate, including all taxes due
Distribute the estate to the beneficiaries according to the will
Prepare and share estate accounts with beneficiaries

What does an executor do if probate isn't needed?

Once you've built a complete picture of the estate, the next steps are to:

Place a Section 27 notice (recommended)
Collect the assets from the estate by selling, cashing in, or transferring them
Pay the debts and liabilities of the estate, including all taxes due
Distribute the estate to the beneficiaries according to the will
Prepare and share estate accounts with beneficiaries

What happens if there's no will?

If there's no will, you first need to work out who inherits under the rules of intestacy and build a full picture of the estate. You'll need to apply for Letters of Administration to have the legal authority to administer the estate.

Then:

Place a Section 27 notice (recommended)
Collect the assets from the estate by selling, cashing in, or transferring them
Pay the debts and liabilities of the estate, including all taxes due
Distribute the estate to the beneficiaries according to the rules of intestacy
Prepare and share estate accounts with beneficiaries

For more on the rules of intestacy, see: Our probate guide

Want to understand your options?

Worried about making mistakes? Short on time? Uncomfortable with the legal jargon? We can help.

Octopus Legacy offers support with both applying for probate and full estate administration, through our subsidiary Octopus Legal Services and partner firms.

Book a free initial consultation call to work out whether you need probate, answer any questions, and learn more about your options.

Our Grant of Probate service includes:

Working out the inheritance tax position and whether you need to pay
Completing and submitting any required inheritance tax forms
Completing the probate application and applying for the Grant of Probate
Delivering the Grant of Probate to you by post, so you can complete the rest of the estate administration

Our Full Administration service includes:

Assessing and valuing the full estate
All administration around applying for and obtaining the Grant of Probate
Working out what inheritance tax is due, submitting forms, and assisting with payment
Collecting in assets and settling liabilities
Distributing assets to the right beneficiaries at the right times
Providing a full set of estate accounts

Related guides

Frequently Asked Questions

What is estate administration?

Estate administration is the process of dealing with everything someone leaves behind after they die. It includes identifying all assets and debts, applying for probate if needed, paying any inheritance tax and other liabilities, and distributing the estate to the beneficiaries named in the will or determined by the rules of intestacy. This work is carried out by the executor (if there's a will) or an administrator (if there's no will).

How much does estate administration cost in the UK?

The probate application fee in England and Wales is £300 (no fee for estates under £5,000). Certified copies of the Grant cost £16 each. A Section 27 notice in The Gazette costs from around £100. If you use a solicitor for full estate administration, fees typically range from 1–5% of the estate value plus VAT, though some providers offer fixed fees. Inheritance tax, if applicable, is charged at 40% on the amount above the nil-rate band of £325,000.

How long does estate administration take?

Estate administration typically takes 6 to 12 months for a straightforward estate, but can take longer for complex cases. Probate processing takes around 4 weeks for online applications or 8 to 20 weeks for paper or complex ones. Inheritance tax must be paid within 6 months of the end of the month of death. The full IHT account must be submitted within 12 months.

What is a Section 27 notice and do I need one?

A Section 27 notice is a statutory advert placed in The London Gazette asking anyone owed money by the person who died to come forward within 2 months and 1 day. While not a legal requirement, it's highly recommended because it protects the executor or administrator from personal liability for unknown debts. Without one, if a creditor emerges after the estate has been distributed, the executor could be personally liable.

What happens to digital assets when someone dies?

Digital assets such as social media accounts, email, cryptocurrency, and online subscriptions form part of the estate but are governed by individual platform policies rather than a single UK law. Facebook allows memorialisation or removal, Google offers an Inactive Account Manager, and Apple has a Legacy Contact feature. Cryptocurrency is a particular risk — if private keys are lost, the assets may be permanently inaccessible. Executors should check for digital assets and the person's access instructions as part of estate administration.

Do I need probate to administer an estate?

Not always. Probate is only required in around 50% of estates in England and Wales. Whether you need it depends on the size of the estate, the types of assets held, and the requirements of individual financial institutions. For example, most major UK banks now release funds without probate for accounts under £50,000. Property held as joint tenants passes automatically to the surviving owner without probate. See our probate guide for more detail.

What happens if someone dies without a will?

If someone dies without a will (intestate), the estate is distributed according to the rules of intestacy. Under the current rules (updated July 2023), a surviving spouse receives the first £322,000 plus personal possessions if there are children, with the remainder split equally. Unmarried partners receive nothing under intestacy regardless of how long they lived together. An administrator, usually a close relative, must apply for Letters of Administration to manage the estate. Writing a will is the best way to ensure your wishes are followed.

Can I do estate administration myself or do I need a solicitor?

You can administer an estate yourself, and many people do for straightforward estates. However, professional help is advisable if the estate is complex, involves inheritance tax, includes business assets or property abroad, or if there are disputes between beneficiaries. Mistakes in estate administration can result in personal liability for the executor. Octopus Legacy offers both Grant of Probate services and full estate administration support through Octopus Legal Services and partner firms.