Probate Mistakes That Cost Executors Money

Administering an estate is manageable with the right approach, but the margin for error is narrow. Certain mistakes do not just cause delays — they create personal financial liability for the executor. The Law Society of Ireland is direct: if you distribute assets to the wrong people or without paying all debts, you may have to pay the money from your own pocket. For a full overview of whether to handle probate yourself or get professional help, see our guide to DIY probate vs hiring a solicitor.

This article covers the seven most common and costly mistakes executors make during probate in Ireland. It explains what each one can cost you and helps you decide when professional support is worth the investment. For a deeper look at the legal framework, see our guide to executor liability in Ireland.

Seven mistakes that cost executors money

Every mistake in this list can result in personal financial liability for the executor. Personal liability means the money comes from you — your savings, your assets — not from the estate. The table below summarises what goes wrong and what it costs.

Distributing the estate too early

This is the single most expensive mistake an executor can make. Beneficiaries often ask for their share as soon as the Grant of Probate — the court document that gives you legal authority to manage the estate — is issued, and the pressure can be significant — especially from family members who need the funds. But distributing before all debts, taxes, and legal entitlements are resolved creates direct personal exposure for you as executor.

Revenue states plainly: if you distribute the estate without paying outstanding tax, you may have to pay the tax yourself. The Law Society of Ireland adds that if you distribute without paying all debts, you may have to pay creditors from your own funds. Once the money is in beneficiaries' hands, recovering it can be difficult or impossible. In the estates we coordinate, pressure to distribute early — particularly from beneficiaries facing financial hardship — is the situation most likely to lead executors into personal liability.

Skipping statutory creditor notices

The established practice for complying with Section 49 of the Succession Act 1965 is to place notices in a national and a local newspaper, inviting creditors to submit their claims within a specified period — typically two months. These notices are your strongest legal protection against unknown debts surfacing after you have distributed the estate.

Without Section 49 notices, you remain personally liable for any legitimate debt that a creditor raises after distribution — even if you had no way of knowing the debt existed. With the notices in place, Section 49 states that the personal representative — the executor or administrator managing the estate — shall not be liable for assets distributed if they had no notice of the claim at the time of distribution.

The cost of placing newspaper advertisements is typically €200–€400. The cost of a creditor claim surfacing after distribution could run to tens of thousands. This is one of the clearest cost-benefit calculations in the entire probate process.

Undervaluing estate assets on Form SA.2

The Statement of Affairs (Probate) Form SA.2 is the document you file with Revenue declaring the value of the deceased's estate. It is completed online through Revenue's myAccount or Revenue Online Service (ROS) and must accurately list every asset and its value at the date of death. Undervaluing assets — whether through genuine error or a rough estimate — creates problems that compound.

If Revenue queries the valuations, you will need to correct Form SA.2 — amended online through myAccount or Revenue Online Service (ROS), or by completing Form SA.2A for paper submissions — and provide professional valuations to support the revised figures. This means solicitor fees, valuer fees, and potential delays to the Grant. In the estates we coordinate, undervaluation is the most common trigger for Revenue queries we encounter. In estates where the undervaluation affected Capital Acquisitions Tax (CAT) calculations, beneficiaries may face additional tax bills, interest, and surcharges.

Missing tax deadlines

Capital Acquisitions Tax (CAT) is charged at 33% on inheritances above the relevant group threshold. The current thresholds are: Group A (child from parent) €400,000; Group B (siblings, nieces, nephews, grandparents, grandchildren, uncles, and aunts) €40,000; Group C (all others) €20,000. CAT liability falls on the beneficiary, not the executor. But you are responsible for ensuring beneficiaries know their filing obligations, and for keeping the estate's own tax affairs in order.

Revenue applies a surcharge of 5% of the tax owed (up to €12,695) if the CAT return is filed less than two months late. If you file more than two months late, the surcharge increases to 10% (up to €63,485). Interest is also charged at 0.0219% per day on unpaid tax — roughly 8% per year. These charges apply whether the delay was deliberate or accidental.

Beyond CAT, the executor must also settle any income tax owing up to the date of death, register the estate for income tax during administration, and account for capital gains tax on any assets sold during the administration period. Missing any of these obligations can result in Revenue pursuing the executor personally.

Ignoring the surviving spouse's legal right share

Under Section 111 of the Succession Act 1965, the surviving spouse or civil partner has a legal right share that overrides the terms of the will. If there are no children, the spouse is entitled to one-half of the estate. If there are children, the spouse is entitled to one-third. This right exists regardless of what the will says.

The executor must inform the surviving spouse of this entitlement in writing. The spouse then has a choice: accept what the will provides, or elect to take their legal right share instead. Failing to give this notification is a breach of duty that can expose the executor to a personal claim for the full value of the spouse's entitlement.

Children also have protections under Section 117 of the Succession Act 1965. A child who believes the testator failed in their moral duty to make proper provision can apply to court within 12 months from the first taking out of representation of the deceased's estate. An executor who distributes the full estate before this 12-month window closes may face complications if a successful Section 117 claim reduces what was available.

Clearing or selling property before valuation

Families sometimes begin clearing the deceased's home within days of the funeral — understandably, it can feel like a practical step during a difficult time. But clearing contents before a professional valuation can affect the declared estate value and create problems with the probate application.

Antiques, jewellery, art, and collections may have significant value that is not obvious. Removing or disposing of these items before they are valued means they may not be declared on Form SA.2, which can lead to Revenue queries or an inaccurate estate valuation. Similarly, making renovations or repairs to a property before it is valued can distort the date-of-death valuation that Revenue requires.

The practical step is straightforward: arrange a professional valuation of the property and any valuable contents before anything is moved, sold, or disposed of. Photograph every room and keep a record of what was in the house at the date of death.

Forgetting government agency claims

Two government agencies may have claims against the estate that are easy to overlook. The Department of Social Protection can seek repayment if the deceased received non-contributory pensions or benefits they were not entitled to. The Health Service Executive (HSE) can recover contributions under the Fair Deal nursing home scheme, where a charge may have been placed against the deceased's property.

The Law Society of Ireland warns that the personal representative is personally liable to the Department for these amounts. If you have already distributed the estate, the Department can pursue you personally for the money owed. The solution is straightforward: contact the Department of Social Protection and the HSE before making any distributions, and wait for written confirmation that no claim exists.

What these mistakes can actually cost you

The table below compares the potential cost of each mistake against the cost of avoiding it. In every case, the prevention cost is a fraction of the potential exposure.

When do these mistakes justify professional help?

You can apply for probate personally — the Probate Office accepts personal applications, and the court fees for a personal applicant range from €200 for estates under €100,000 to €1,300 for estates up to €1,000,000. But the mistakes in this article are precisely the ones that catch executors who handle probate without professional guidance.

A straightforward estate — one property, a bank account, no disputes, no cross-border assets, no business interests — may be manageable without a solicitor if you follow every step carefully.

If the estate involves any of the following, professional help is strongly recommended:

• Multiple properties
• Investment portfolios
• Business assets
• A surviving spouse who may elect their legal right share
• Potential Section 117 claims from children
• Cross-border assets
• Any situation where debts are uncertain

The typical cost of professional help — solicitor, tax advisor, and property valuer — is modest compared to the personal exposure outlined above. For a detailed breakdown, see our guide to probate costs and fees in Ireland.