Dealing With The Estate Of Someone Who's Died: Distributing The Estate

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Contents

1. Overview
2. Settling debts and taxes
3. Managing and selling assets
4. Reporting an estate’s income to HMRC
5. Distributing the estate

Distributing the estate

Once you have paid any debts and taxes, or you are sure the estate has enough money to do so, distribute the estate according to:

• the will
• the law if there’s no will

You may have to pay any remaining debts and tax bills yourself if you distribute the estate and do not keep enough money or assets in the estate to pay them.

If you paid tax on any income during the administration period, give anyone receiving that income a completed statement of income from estates form.

There is guidance for beneficiaries about tax on property, money and shares they inherit.

If you distribute property

If you are passing on a property you must update the property register with HM Land Registry.

Prepare final accounts

Once all the estate is distributed you can prepare the final estate accounts. These should be approved and signed by you and the main beneficiaries.

Previous:Reporting an estate’s income to HMRC View a printable version of the whole guide

This page is Part of What to do when someone dies: step by step

1. Step 1: Register the death

   1. Register the death

   Check what to do if:

   • the death has been reported to a coroner
   • the death happened outside the UK
   • you're registering a stillbirth
   • someone is missing and you think they're dead

2. Step 2: Tell government about the death

   The Tell Us Once service allows you to inform all the relevant government departments when someone dies.

   1. Use the Tell Us Once service to tell government
   2. If you cannot use Tell Us Once, tell government yourself

   You'll also need to tell organisations outside government, like employers and private pension providers, banks, and utility companies.

3. Step 3: Arrange the funeral

   1. Arrange the funeral
   2. Get help paying for a funeral
   3. Get help paying for a child's funeral

4. Step 4: Check if you can get bereavement benefits

   You might be eligible for financial help.

   Check if you can get:

   • Bereavement Support Payment if your partner has died
   • Statutory Parental Bereavement Pay and Leave if your child has died or you’ve had a stillbirth
   • Guardian's Allowance if you're bringing up a child whose parents have died

5. and Deal with your own benefits, pension and taxes

   Your tax, benefit claims and pension might change depending on your relationship with the person who died.

   1. Manage your tax, pensions and benefits if your partner has died
   2. Check how benefits are affected if a child dies

6. and Find bereavement support and services

   Get help with managing grief and the things you need to do when someone dies.

   1. Find bereavement help and support
   2. Find bereavement services from your local council

7. and Check if you need to apply to stay in the UK

   If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.

   Check the rules if:

   • you're in the UK as the partner of a British Citizen or someone with indefinite leave to remain
   • your partner who died served as a member of HM Forces
   1. Contact UKVI to check the rules for other visas

8. Step 5: Value the estate and check if you need to pay Inheritance Tax

   To find out if there’s Inheritance Tax to pay, you need to estimate the value of the property, money and possessions (the ‘estate’) of the person who died.

   1. Value the estate and pay Inheritance Tax if it's due

9. Step 6: Apply for probate

   You might need to apply for probate before you can deal with the property, money and possessions (the ‘estate’) of the person who died.

   1. Check if you need to apply for probate
   1. Apply for probate

10. Step 7: Deal with the estate

    Pay any debts or taxes owed by the person who's died. You can then distribute the estate as set out in the will or the law.

    1. Deal with the estate
    1. Update property records

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