Receiving the Grant of Probate is a significant milestone, but it does not mean funds can be released to beneficiaries immediately. The executor has legal obligations to fulfil before any money changes hands. Understanding these steps — and what can cause delays — helps set realistic expectations. For the full picture of the probate process from start to finish, see our guide to how long probate takes in Ireland.
If you are an executor waiting to distribute, or a beneficiary wondering when you will receive your inheritance, this guide explains exactly what needs to happen and how long each step typically takes.
What the executor must do before distributing funds
The Grant of Probate gives the executor legal authority to deal with the estate's assets. However, the executor cannot simply withdraw funds and hand them to beneficiaries. Several steps must be completed first, and each takes time.
1. Collect all assets
The executor presents the Grant of Probate to each institution where the deceased held assets — banks, building societies, investment firms, insurance companies, and pension providers. Each institution has its own process for releasing funds. Some require certified copies of the Grant rather than the original. Collecting all assets typically takes two to eight weeks.
2. Pay all debts and liabilities
Under section 46 of the Succession Act 1965, the executor must pay funeral expenses, administration expenses, debts, and liabilities before distributing anything to beneficiaries. This includes mortgages, utility bills, credit cards, nursing home fees, and any other outstanding obligations. The order of payment matters. If the estate is insolvent (meaning debts exceed assets), specific priority rules apply.
3. Settle tax obligations
The executor files Income Tax returns for the deceased up to the date of death, and for the estate for each year until assets are distributed. If assets are sold during administration at a profit, Capital Gains Tax (CGT) may be due. Revenue has stated that if you distribute the estate without paying outstanding tax, you may have to pay the tax yourself.
4. Obtain Revenue clearance
Revenue operates a clearance procedure that lets the executor confirm all tax liabilities have been addressed before distributing the estate. You submit the request via MyEnquiries, selecting the relevant tax head and “death case — clearance request” sub-category. If Revenue does not respond within 35 working days, you may proceed to distribute. This protection means that if a later review uncovers a liability, Revenue will not seek it from an executor who submitted a full and accurate request.
5. Publish statutory notices to creditors (recommended)
Under section 49 of the Succession Act 1965, you can protect yourself from unknown claims by publishing notices in newspapers calling on creditors to come forward. After the notice period expires, you can distribute the estate without personal liability for claims you were not aware of. In practice, this means advertising in a national newspaper and a local newspaper where your loved one lived.
How long each step typically takes
The table below shows realistic timeframes for each step after the Grant of Probate issues. The total time depends on which steps apply to your estate — an estate with no property and straightforward finances will be faster than one requiring a house sale and complex tax clearance.
Collecting assets (bank accounts, investments)
2–4 weeks
4–8 weeks
Banks may require certified copies of the Grant; investment firms have their own procedures
Selling property
3–6 months
6–12 months
Market conditions, conveyancing, and beneficiary agreement all affect timing
Revenue tax clearance
5–7 weeks
3–6 months
35 working days if Revenue does not query; longer if a compliance review is opened
Paying debts and liabilities
2–4 weeks
2–3 months
Straightforward if debts are known; longer if statutory notice period is needed
Final distribution to beneficiaries
1–2 weeks
4–8 weeks
Depends on number of beneficiaries and whether distributions are in cash or assets
Typical post-grant timeframes. Individual circumstances will vary.
| Step | Simple estate | Complex estate | What affects timing |
|---|---|---|---|
| Collecting assets (bank accounts, investments) | 2–4 weeks | 4–8 weeks | Banks may require certified copies of the Grant; investment firms have their own procedures |
| Selling property | 3–6 months | 6–12 months | Market conditions, conveyancing, and beneficiary agreement all affect timing |
| Revenue tax clearance | 5–7 weeks | 3–6 months | 35 working days if Revenue does not query; longer if a compliance review is opened |
| Paying debts and liabilities | 2–4 weeks | 2–3 months | Straightforward if debts are known; longer if statutory notice period is needed |
| Final distribution to beneficiaries | 1–2 weeks | 4–8 weeks | Depends on number of beneficiaries and whether distributions are in cash or assets |
The executor's year: your legal protection
Section 62 of the Succession Act 1965 establishes what is commonly called the “executor's year.” This provision states that the executor must distribute the estate as soon as is reasonably practicable, but beneficiaries cannot bring proceedings against the executor for failing to distribute within the first year after the date of death — unless the court gives permission.
This does not mean the executor should wait a full year before distributing. It is a protective buffer that recognises estate administration takes time. Once all obligations are met, the executor should distribute promptly. However, if complications arise — property needs to be sold, tax queries are outstanding, or beneficiaries disagree — the executor has legal breathing room during that first year.
What causes delays in fund distribution
Even after the Grant of Probate has issued, several factors can slow down the final distribution of funds to beneficiaries. Some are within the executor's control; others are not.
Property that needs to be sold
If the estate includes a house or other property that must be sold before funds can be divided, this is usually the single biggest source of delay. The property must be valued, put on the market, and the sale completed through conveyancing (the legal transfer of ownership). A property sale typically takes 3 to 6 months from listing to closing. If beneficiaries disagree about whether to sell, or if the property needs repairs, it can take considerably longer.
Outstanding tax queries
If Revenue opens a compliance review in response to the clearance request, distribution must wait until the review is resolved. This can add weeks or months depending on the complexity of the tax position. Estates with cross-border assets, Capital Acquisitions Tax (CAT) liabilities, or agricultural relief claims are more likely to attract a Revenue review.
Disputes between beneficiaries
Disagreements over how the estate should be divided — or challenges to the validity of the will — can delay distribution for months or even years. If beneficiaries cannot agree, the executor may need to apply to the court for directions. Mediation can sometimes resolve disputes faster than litigation. Either way, any dispute adds both time and cost.
Difficulty locating assets or beneficiaries
If the deceased held assets that are not immediately apparent — forgotten bank accounts, insurance policies, or investments — you must make reasonable efforts to locate them before distributing. Similarly, if a beneficiary cannot be found, you cannot simply skip them. Tracing services may be needed, which adds time and cost.
Steps to keep distribution moving
Should you get professional help?
For simple estates — bank accounts, a modest investment portfolio, and no property — many executors handle post-grant distribution without a solicitor. The process is administrative rather than legal, and the steps are well defined.
Professional guidance is worth considering when the estate involves property that needs to be sold, cross-border assets, potential CAT liabilities, or strained relationships between beneficiaries. A solicitor experienced in probate can make sure debts are paid in the correct order, statutory notices are properly published, and distribution protects you from personal liability. For a full breakdown of what professional support costs, see our guide to probate costs and fees in Ireland.