When someone dies you are confronted not only with dealing with your own grief, but also with a wide range of situations which will appear strange and somewhat daunting. At Brian Ruff Angus & Jewers we aim to provide a sympathetic and professional service to help you deal with this distressing time.

Our probate specialist is Mrs Janice King, who has been a qualified solicitor for over 22 years. Mrs King can assist you with the administration of estates, preparation of Wills and elderly client services, such as advice on Inheritance Tax planning and care home fees and the preparation of Lasting Powers of Attorney.

We detail below the procedures for acting as an Executor in the administration of an estate. This brief guide aims to provide you with details of the basic steps which will need to be taken and to explain some of the legal terms you will encounter.

Who Deals with the Estate?

The general name for a person appointed to deal with an estate is the personal representative. Where the Deceased has appointed a personal representative in their Will they will be referred to as their Executor. The Executor will deal with the estate in accordance with the terms of the Will.

Where the Deceased did not leave a Will (i.e. they died intestate) the personal representative is referred to as the Administrator and the person appointed must be in accordance with the rules laid down by law. The estate will also be distributed amongst relatives in accordance with statutory provisions.

What will the Personal Representative have to do?

The following points set out some of the basic steps:-

1. Register the death with the Registrar in the area where the death occurred.

2. Establish the whereabouts of any current Will.

3. Ensure that the possessions and property of the deceased are secure. It is particularly important to check that any property is properly insured.

4. Arrange the funeral and contact family and friends of the deceased.

5. Gather together details of the Deceased's assets and liabilities.

6. Make sure that the DWP, H. M. Revenue & Customs and any employer or pension office are contacted to advise them of the death.

7. Once this information has been compiled it will then be necessary to establish whether any Inheritance Tax needs to be paid.

8. Apply for the Grant of Representation - the grant must normally be supplied to the organisations before they will release funds due to the estate.

9. Payment of Inheritance Tax - When dealing with an estate where Inheritance Tax is payable it will be necessary for at least part of this to be paid before being able to take out the grant. Your solicitor will be able to advise you as to the best method for arranging payment.

10. When dealing with a relatively small estate it is worth noting that some organisations may be prepared to release funds where the assets held do not exceed £15,000, but they will normally require an indemnity from the Executor.

11. Once funds due to the estate have been received it is then necessary to pay any outstanding tax and other debts which may be due from the estate.

12. Prepare formal estate accounts detailing money received and paid on behalf of the estate.

13. Finally, once all funds have been received and all debts paid, it will then be possible to make a final distribution of the estate to the beneficiaries.

If you have any queries or would like to book an appointment please contact one of Mrs King's secretaries, Vivien Houghton or Claire Dermott, either by phone on 01268 761126, or via email to brianruffs@aol.com

Regulated by the Solicitors Regulation Authority

© Brian Ruff Angus & Jewers 2008