What Does an Executor Do After Probate Is Granted?

The Grant of Probate is the legal document that confirms your authority to deal with the estate. Once it issues from the Probate Office, order several certified copies — you will need to send one to each bank, insurer, and institution holding assets. Most institutions require an original certified copy, not a photocopy.

Tip: Order at least five or six certified copies. It is faster to send them to multiple institutions at the same time rather than waiting for each to return a single copy.

Statutory notices under Section 49 of the Succession Act 1965 are public advertisements inviting creditors and other claimants to come forward within a specified period — typically two months. You place these in a national newspaper and a local newspaper circulating in the area where the deceased lived.

After the notice period expires, you can distribute the estate with protection against claims from creditors you did not know about. This step is not legally mandatory, but skipping it leaves you personally liable if unknown debts surface after distribution. For most estates, it is strongly recommended.

Timeline: Place notices as soon as the grant issues. The two-month waiting period runs in parallel with asset collection.

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. Send the notification by registered post and retain proof of posting.

Deadline: The spouse has six months from being notified, or 12 months from the date of the Grant (whichever is later), to make their election. Failing to notify can expose you to personal liability.

Write to each institution holding assets — banks, building societies, insurance companies, stockbrokers, pension providers — enclosing a certified copy of the Grant of Probate and a certified copy of the death certificate. Request that funds be transferred to the executor account (a dedicated bank account opened in your name as executor of the estate).

For shares and investments, you may need to provide additional documentation such as a completed stock transfer form. Some institutions take four to six weeks to process the transfer, so begin this step promptly.

As executor, you are responsible for settling all outstanding tax up to the date of death and for any tax arising during the administration period. This includes:

• Pre-death income tax: File any outstanding returns and pay any balance due from the estate. A refund may be due for PAYE employees.
• Administration-period income tax: Register the estate for income tax with Revenue. You must pay income tax at the standard rate on any income the estate earns (e.g. rental income, interest) until assets are distributed. No tax credits or reliefs apply.
• Capital gains tax (CGT):There is no CGT on death itself, but if you sell an asset during administration — for example, selling a property to raise funds — CGT applies on any gain between the date of death and the date of sale. Transfers to beneficiaries in your capacity as executor are not subject to CGT.

If you distribute the estate without paying outstanding tax, you can be held personally liable.

Pay all outstanding debts from the executor account. Debts are paid in a specific legal order of priority: funeral and testamentary expenses first, then secured debts, preferential debts (e.g. employees' wages), and finally unsecured debts.

Administration costs include solicitor fees, valuation fees, Probate Office fees, newspaper notice costs, and accountancy fees. For a breakdown of typical costs, see our guide to probate costs and fees in Ireland.

Beneficiaries may owe Capital Acquisitions Tax (CAT) at 33% on inheritances above the relevant group threshold. The current thresholds (from 2 October 2024) are:

• Group A(child from parent): €400,000
• Group B(sibling, niece, nephew, grandchild): €40,000
• Group C(all others): €20,000

Beneficiaries whose accumulated taxable benefits exceed 80% of their group threshold must file a Form IT38 return with Revenue. The pay-and-file deadline depends on the valuation date: if the valuation date falls between January and August, the deadline is 31 October of that year; if between September and December, the deadline is 31 October of the following year.

While CAT is the beneficiary's obligation rather than the executor's, you should make each beneficiary aware of their potential liability before distributing. In practice, many solicitors retain a portion of each inheritance until the beneficiary confirms they have met their CAT obligations.

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. Before making final payments, prepare estate accounts showing every asset collected, every debt and expense paid, and the balance to be distributed. Share these accounts with the beneficiaries for transparency.

For bank funds, transfer directly from the executor account. For property, your solicitor will register the change of ownership with Tailte Éireann. For shares, submit a stock transfer form to the company registrar or share-dealing platform.

The executor's year: The law allows 12 months from the date of death to complete distribution. This is a guideline, not a strict legal deadline, but if you delay unreasonably, beneficiaries can apply to the court to compel action or have you replaced.

Compile a final set of estate accounts detailing every asset collected, every debt and expense paid, and every distribution made. Have each beneficiary sign off on the accounts to confirm they have received their entitlement.

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 for up to four years, and beneficiaries or creditors may raise questions within the statute of limitations.