Executor Checklist: Every Step From Death to Distribution

Register the death with the HSE Civil Registration Service within three months. You will need the death notification form from the attending doctor. Order multiple certified copies of the death certificate — banks, insurers, the Probate Office, and Revenue will each need one.

Estimated time:1–2 weeks.

Find the original will and any codicils. Contact the deceased's solicitor if known, check their home and bank safe deposit box, or contact the Law Society to help trace a solicitor who may hold the will — there is no central register of wills in Ireland. Confirm you are named as executor. If you are unsure whether to accept, read our guide to the executor role and your right to refuse.

Estimated time:1–2 weeks.

Protect the deceased's property, valuables, and documents. Ensure home insurance remains valid on any property (notify the insurer of vacancy if the property is unoccupied). Redirect post. Collect important documents: bank statements, share certificates, title deeds, insurance policies, and pension details.

Estimated time: Ongoing from day one.

Write to all relevant institutions to inform them of the death. Provide a certified copy of the death certificate. Key notifications include: banks and building societies, insurance companies, the Department of Social Protection (especially if the deceased received non-contributory payments), the HSE (if the deceased was in the Fair Deal scheme), mortgage providers, utility companies, and Revenue.

Estimated time:1–3 weeks.

Prepare a complete inventory of the estate. For each asset, establish its market value on the date of death. Property valuations should be carried out by a qualified valuer (RICS-accredited or equivalent). Shares are valued at the closing price on the date of death. Bank balances should be confirmed in writing by each institution.

Liabilities include outstanding debts, credit card balances, mortgage arrears, funeral expenses, and any tax owing at the date of death. The net estate is total assets minus total liabilities.

Estimated time:2–4 weeks. Property valuations may take longer.

Complete and submit Form SA.2 to Revenue. This is a detailed account of the deceased's assets and liabilities as of the date of death. The quickest route is through Revenue's myAccount or ROS (Revenue Online Service). You will need the deceased's PPS number, beneficiary details (including PPS numbers), and the asset valuations from the previous step.

Once submitted, Revenue issues a Notice of Acknowledgement (Probate). Print this immediately — you will need the original to present to the Probate Office. Form SA.2 replaced the older Inland Revenue Affidavit (Form CA24) for deaths on or after 5 December 2001.

Estimated time:1–2 weeks to complete and submit.

Gather the documents required by the Probate Office and lodge your application for a Grant of Probate. The Grant of Probate application guide covers the full process. The Probate Office checklist requires:

• Completed Oath of Executor (original, sworn before a practising solicitor or commissioner for oaths)
• Notice of Application — Probate
• Original will and any codicils
• One certified copy of the will (“engrossment”)
• Original death certificate
• Notice of Acknowledgement (Probate) from Revenue (Form SA.2)
• Probate Office application fee

Probate Office fees for personal applicants range from €200 (estates up to €100,000) to €1,300 or more (estates over €1,000,000). Fees are lower when applying through a solicitor. For the full fee schedule, see our guide to probate costs and fees in Ireland.

Estimated time:1–2 weeks to prepare; then 8–16 weeks for the Probate Office to process the application.

Once the Grant of Probate has been issued, place statutory notices under Section 49 of the Succession Act 1965. These are public advertisements — typically in a national and a local newspaper — inviting creditors and other claimants to submit their claims against the estate within a specified period (usually two months).

After the notice period expires, you can distribute the estate with protection against claims from creditors you did not know about at the time of distribution. This step is not legally mandatory, but skipping it leaves you personally liable for debts that surface later.

Estimated time: 2 months (notice period).

With the Grant of Probate in hand, contact each institution to transfer or release assets into the executor's account. Pay all outstanding debts, including funeral expenses, utility arrears, credit card balances, and any mortgage. Pay any income tax or capital gains tax owing for the period up to the date of death, and for the administration period.

Estimated time:2–8 weeks after the grant issues, depending on the number of institutions involved.

If there is a surviving spouse or civil partner, you must inform them in writing of their legal right share under Section 111 of the Succession Act 1965. The spouse is entitled to one-half of the estate if there are no children, or one-third if there are children — regardless of what the will says. The spouse can elect to take their legal right share or accept whatever the will provides, but they must be given the choice.

Failing to notify the surviving spouse of this entitlement can expose you to personal liability. This duty applies even when the will leaves everything to the spouse.

Estimated time: Notify promptly after the Grant issues. The spouse has 6 months from the date they are notified (or 12 months from the date of the Grant, whichever is later) to elect.

After all debts, taxes, and expenses have been paid and the statutory notice period has expired, distribute the remaining estate to the beneficiaries in accordance with the will. For property transfers, you will need to register the change of ownership with the Property Registration Authority (Land Registry).

Before making final distributions, prepare estate accounts showing all assets received, debts paid, expenses incurred, and the balance distributed. Share these accounts with the beneficiaries for transparency.

Estimated time:Aim to complete within 12 months of death (the executor's year), though complex estates may take longer.

Compile a final set of estate accounts. These should detail every asset collected, every debt and expense paid, and every distribution made to beneficiaries. Retain all records — receipts, bank statements, correspondence, valuations, tax returns — for at least six years after the estate is fully distributed.

Revenue can query the estate accounts for up to four years, and beneficiaries or creditors may raise questions within the statute of limitations. Good record-keeping protects you.

Estimated time:1–2 weeks to finalise.