Probate and administering an estate.

When someone dies, their assets are frozen until the right person has authority to deal with them. That authority is the grant. Getting it involves listing everything the person owned, filing a return with Revenue, and applying to the Probate Office.

Talk to us about an estate↗ Tax thresholds↗

At a glance

Grant with a willGrant of probate

Grant with no willLetters of administration

Revenue returnForm SA.2, filed online

How we chargeHourly, or a fixed fee once the assets are known

Waiting times at the Probate Office change from year to year. We tell you the current position when we take the file on, and again when we lodge.

The steps

What an executor actually has to do.

You do not have to do any of this yourself. Most executors ask a solicitor to run it and keep the paperwork straight.

Find the will and register the death

We need the original will, not a copy, and several death certificates. If there is no will, the Succession Act sets the order of who may apply.

List the assets and the debts

Bank and credit union accounts, prize bonds, shares, a house, a car, a pension, life cover. Against that, the funeral, the mortgage, any loans and outstanding bills. Banks will write to us with balances at the date of death.

File the Revenue return

The Statement of Affairs, Form SA.2, goes to Revenue online. Revenue then issue a notice that the Probate Office needs before it will deal with the application.

Apply for the grant

The papers are lodged with the Probate Office or the District Probate Registry. If the office raises a query we answer it and lodge again. When the grant issues, the executor can act.

Gather in and pay out

Accounts are closed, a property is transferred or sold, debts are paid, and the balance goes to the beneficiaries. Each beneficiary gets a statement showing how the figure was reached.

Beneficiaries and their own tax

Capital acquisitions tax is the beneficiary's responsibility, not the estate's. We tell each one what they are receiving and whether it takes them over their threshold.

Common questions

The things people ring us about first.

Is probate always needed

No. Assets held jointly usually pass to the survivor, and some institutions will release small balances on a form. If there is a house in the sole name of the person who died, a grant is almost always needed.

How long does it take

Gathering the information is usually the slow part, because it depends on third parties replying. After that the Probate Office has its own waiting list. An executor is expected to distribute within a year where possible.

Can the funeral be paid first

Yes. Most banks will release funds for a funeral bill on production of the invoice and a death certificate, before the grant issues.

What if there is no will

The estate is divided under the rules in the Succession Act 1965, and the closest relative applies for letters of administration. The order is fixed. It cannot be varied by agreement.

Can an executor refuse

Yes, an executor can renounce before taking any step. Then the next person named, or the next entitled relative, applies instead.

Bring this to a first meeting

The original will if you have it, a death certificate, the deceased's PPS number, and a list of the accounts and property you know about. Rough is fine.

Make an appointment

Before you ring

Two things you can check tonight.

Checker