Receiving your Grant of Probate or Letters of Administration is a major milestone, but the estate cannot be distributed immediately. There are important steps to complete first.

Before distributing: steps that must come first

Place a Statutory Notice for Creditors

Placing a notice in The Gazette under the Trustee Act 1925 gives unknown creditors two months to come forward. Once the notice period has passed and the estate is distributed, any future creditor claims fall on the beneficiaries, not on you as executor.

Obtain HMRC tax clearance

Obtain formal clearance from HMRC before making final distributions. This confirms there are no outstanding tax liabilities.

Collect all assets and pay all debts

Use the Grant to collect in every asset. Pay all debts, liabilities, and testamentary expenses before any distribution to beneficiaries.

Distributing the estate

Where there is a Will: distribute specific legacies first, then distribute the residue to the residuary beneficiaries.

Where there is no Will: distribute in accordance with the Rules of Intestacy, following the proportions confirmed by the Intestacy Walkthrough.

Obtain receipts from beneficiaries for all distributions. Draw up a final set of estate accounts once administration is complete.