The starting point is locating the original will and confirming who the appointed executors are. If there is no will, the estate is handled under the rules of intestacy and an administrator must apply for Letters of Administration.

Deaths must be registered within five days in England and Wales. Banks, HMRC, pension providers, and government departments must all be notified promptly. I provide executors with a complete notification checklist.

A full valuation of all assets and liabilities is required – including property at open market value, bank accounts, investments, personal possessions, business interests, and any debts. Accurate valuation is critical for both the probate application and inheritance tax calculations.

The application is made to the Probate Registry, requiring the original will, death certificate, inheritance tax form, and probate application form. The Grant typically takes 8–16 weeks from submission.

Once the Grant is issued, executors can collect the assets of the estate – closing accounts, transferring or selling property, and encashing investments. All valid debts, funeral costs, and remaining inheritance tax must be paid before distributions are made.

Once all assets are collected and debts settled, the estate is distributed to beneficiaries as directed by the will or the intestacy rules. Executors must keep full accounts and obtain receipts. A residuary account showing all income and expenditure should be prepared.