Death is a subject many people find difficult to talk about and one which they spend their life avoiding. So when someone dies, it's hard to know where to start to sort out their affairs.

For the person who takes on the responsibility of dealing with the formal requirements following a death, this becomes an overwhelming experience and one where the trained and sympathetic staff at Access Legal from Shoosmiths can give help and guidance.

When someone dies, the 'executor' (if there is a will) or 'administrator' (if there's no will) normally sorts out their finances and distributes what is left according to the will or the laws of intestacy.  To deal with the assets they will need to apply for a Grant of Representation. This is the document that allows the signature of the executor(s) or administrator(s) to be accepted in place of the deceased's. 

As a starting point, the executor will need to establish whether or not the deceased left a will.  They then need to find out exactly what the deceased owned (such as property and bank accounts) and what they owed (such as utility bills or care home fees). 

Only when the personal representative has this information can they set out and apply for the Grant of Representation. This involves the completion of an Oath and an Inheritance Tax Return.  Inheritance Tax is payable on certain estates, and must be paid before the application for the Grant is made. Once the Grant has been issued, all assets are collected in, any liabilities are paid, and the estate distributed to the relevant beneficiaries.

As the administration process can be quite daunting, we would recommend that you speak with a solicitor who would be able to advise you on it. 

Access Legal from Shoosmiths is aware that dealing with the death of a family member can be a very distressing time. We have a specialist team who are sympathetic, friendly, helpful, and which can assist you in completing the following:

• organise the funeral (if required)
• identify the assets, debts and any gifts (including a search for unknown assets if required)
• make arrangements for the clearance and the sale of any property (if required)
• statutory advertisements
• complete the Inheritance Tax Return – necessary for all estates
• arrange for the payment of Inheritance Tax where appropriate
• complete the Oath for Executors/Administrators
• obtain the Grant of Probate/Letters of Administration (the document which enables the signatures of the Personal Representative to replace that of the deceased)
• collect in the cash assets i.e. close the building society accounts and claim any refunds/arrears
• once the estate is in funds, pay any debts
• pay any legacies
• make an interim payment to residuary beneficiaries
• deal with any Income Tax due from the estate or claim any refund
• report the sale of the property and obtain clearance from Capital Gains Tax from HM Revenue & Customs (HMRC)
• complete estate accounts – these will be checked against the original Inheritance Tax Return and HMRC will be notified of any significant changes
• final distributions

Access Legal from Shoosmiths has prepared a factsheet on Dealing with estate Administration. Please click here for further information.

Related information

Click here to read our factsheet Probate: dealing with the loss of a loved one.

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All documents should be read and used in accordance with the terms and conditions. This document is for your general information only and is not a detailed statement of the law. It is provided to you free of charge and should not be used as a substitute for specific legal advice. If you require specific legal advice please contact our helpline on 03700 86 86 86.