Receiving the Grant of Probate is a significant milestone, but it is not the end of the process. The Grant gives you the legal authority to act on behalf of the estate — but there are several important steps to complete before beneficiaries receive their inheritance. For an overview of the full probate timeline from start to finish, see our guide to how long probate takes in Ireland.
This guide walks you through each post-grant step in order, covering what to do, what to watch out for, and where delays commonly arise.
Post-grant steps: what to do after probate is granted
These steps follow the order most executors work through after receiving the Grant. Some steps run in parallel, but all must be completed before final distribution.
Present the Grant to financial institutions
Once you receive the Grant of Probate, your first step is to present it to banks, building societies, insurance companies, and any other institutions holding the deceased's assets. Each institution will need a certified copy of the Grant before they release funds or provide account details.
Most banks have a dedicated bereavement team. Contact them to arrange the release of funds into the executor's account (sometimes called an estate account). You will typically need the Grant, a certified copy of the death certificate, and identification.
Collect and secure all estate assets
Gather all assets belonging to the estate. This includes closing or transferring bank accounts, cashing in life insurance policies, collecting outstanding debts owed to the estate, and arranging valuations for property if not already completed.
Keep detailed records of every asset collected and its value. You will need these records for the estate accounts you must provide to beneficiaries. If property needs to be sold, you can now instruct an estate agent and proceed with the sale using the authority the Grant provides.
Publish notice to creditors
Under Section 49 of the Succession Act 1965, you can protect yourself from liability for unknown claims by publishing a notice calling on creditors to come forward. You typically publish this notice in a newspaper circulating in the area where the deceased lived, and in Iris Oifigiuil (the official State gazette). Once the notice period expires, you can distribute the estate without being liable for claims that were not submitted in time.
Publishing notice is one of the most important things you can do to protect yourself as executor. Without it, you could be personally liable if a creditor comes forward after you have distributed the estate. You set the notice period yourself, but it must be reasonable — two months is standard practice.
Settle debts, funeral expenses, and liabilities
Pay all known debts from the estate funds. This includes funeral expenses (which are a priority debt), utility bills, mortgages, credit card balances, loans, and any other liabilities. If the estate does not have enough cash to cover all debts, you may need to sell assets.
Debts are paid in a specific order of priority set out in law — funeral and testamentary expenses come first, followed by secured debts, preferential debts, and then unsecured debts.
Handle tax obligations with Revenue
As executor, you are responsible for settling the deceased's tax affairs. This includes filing a final income tax return for the period up to the date of death, paying any outstanding tax, and dealing with any Capital Gains Tax (CGT) on assets sold during administration. No CGT arises on death itself, but if you sell estate assets at a profit after the date of death, CGT applies on the gain.
If the estate generates income during administration (for example, rental income from a property), you must register the estate for income tax and file returns until distribution is complete. Note that no personal tax credits or reliefs apply to income earned by the estate during administration.
Manage Capital Acquisitions Tax (CAT) for beneficiaries
Beneficiaries who receive inheritances above the relevant tax-free threshold must pay Capital Acquisitions Tax (CAT) at 33%. While each beneficiary is ultimately responsible for their own CAT return, as executor you should make beneficiaries aware of their potential liability and the filing deadlines.
The CAT return and payment deadline depends on the valuation date: if the valuation date falls between January and August, the return is due by 31 October of the same year; if it falls between September and December, it is due by 31 October of the following year. An extended deadline may apply for those filing and paying through ROS, where applicable. In practice, many executors arrange for a tax advisor to coordinate CAT returns for beneficiaries as part of the estate administration.
Obtain Revenue clearance
Before distributing certain assets, you may need clearance from Revenue. Under Section 109 of the Capital Acquisitions Tax Consolidation Act 2003, banks cannot release joint funds exceeding €50,000 without a letter of clearance (Form IT8) from Revenue. This applies to accounts held jointly with the deceased, but not to current accounts or joint spousal accounts.
You can request this clearance by completing Form CA4 or through the SA.2 process, which includes an option to request IT8 clearance. Allow time for Revenue to process the request — this can take several weeks, particularly for complex estates with cross-border elements. Revenue clearance delays are one of the most common reasons distribution takes longer than expected.
Transfer property to beneficiaries
If the estate includes property, you must formally transfer it to the beneficiary. For registered land, this involves signing an assent — a legal document that transfers ownership — and lodging it with Tailte Eireann (the Land Registry) under Rule 86 of the Land Registry Rules. You will need the Grant of Probate, the title documents, and a solicitor to prepare and lodge the transfer.
If the property is being sold rather than transferred to a beneficiary, the executor can convey the property to the purchaser using the authority of the Grant. The net proceeds of sale are then distributed to beneficiaries according to the will.
Distribute remaining assets and prepare estate accounts
Once all debts, taxes, and liabilities are settled, you can distribute the remaining estate to beneficiaries according to the will. Section 62 of the Succession Act 1965 requires you to distribute the estate “as soon after death as is reasonably practicable.”
Prepare a full set of estate accounts showing every asset collected, every payment made, and the final distribution to each beneficiary. Each beneficiary should receive a copy. These accounts are your record that you administered the estate properly — keep them indefinitely.
The executor's year: how long do you have?
Section 62 of the Succession Act 1965 requires you to distribute the estate “as soon after death as is reasonably practicable.” However, it also provides a one-year protected period: legal proceedings for failure to distribute cannot generally be brought within the first year after death without the court's permission.
This does not mean you should wait a full year. The executor's year is a protection, not a target. For straightforward estates — a valid will, cooperative beneficiaries, and no disputes — post-grant administration can be completed in three to six months. Complex estates with property sales, cross-border assets, or tax queries may take longer. For a detailed look at distribution timelines, see our guide to how long after probate funds can be distributed.
Edge cases and common complications
Not every estate follows a straightforward path after the Grant is issued. The table below covers the most common complications executors face and what they mean for the distribution timeline.
Beneficiary dispute or will contest
A beneficiary challenges the will or claims inadequate provision under Section 117 of the Succession Act 1965
Distribution is delayed until the dispute is resolved, either by agreement or court order. Section 117 claims must be made within six months from the first taking out of representation of the deceased's estate.
Revenue clearance delays
Revenue queries the SA.2 or takes time to process the IT8 clearance letter
Banks cannot release joint funds over €50,000 without clearance. You may need to follow up with Revenue or provide additional documentation.
Undiscovered debts
A creditor comes forward after you have begun distributing the estate
Publishing notice under Section 49 protects you from personal liability for unknown claims. Without notice, you could be personally liable.
Property sale complications
The property has title defects, sits in negative equity, or a beneficiary is living in it
You may need to resolve title issues, negotiate with the lender, or apply to court if a beneficiary refuses to vacate.
Cross-border assets
The estate includes assets in another country (UK shares, foreign property, overseas bank accounts)
You may need a separate grant of probate in the other jurisdiction and specialist tax advice on double taxation. Professional help is strongly recommended.
Common post-grant complications and their impact on estate distribution. Each situation may require professional guidance.
| Situation | What happens | Impact on distribution |
|---|---|---|
| Beneficiary dispute or will contest | A beneficiary challenges the will or claims inadequate provision under Section 117 of the Succession Act 1965 | Distribution is delayed until the dispute is resolved, either by agreement or court order. Section 117 claims must be made within six months from the first taking out of representation of the deceased's estate. |
| Revenue clearance delays | Revenue queries the SA.2 or takes time to process the IT8 clearance letter | Banks cannot release joint funds over €50,000 without clearance. You may need to follow up with Revenue or provide additional documentation. |
| Undiscovered debts | A creditor comes forward after you have begun distributing the estate | Publishing notice under Section 49 protects you from personal liability for unknown claims. Without notice, you could be personally liable. |
| Property sale complications | The property has title defects, sits in negative equity, or a beneficiary is living in it | You may need to resolve title issues, negotiate with the lender, or apply to court if a beneficiary refuses to vacate. |
| Cross-border assets | The estate includes assets in another country (UK shares, foreign property, overseas bank accounts) | You may need a separate grant of probate in the other jurisdiction and specialist tax advice on double taxation. Professional help is strongly recommended. |
Keeping beneficiaries informed
While you have no strict legal obligation to provide running updates, keeping beneficiaries informed reduces friction and prevents unnecessary complaints. Let them know the key milestones: when the Grant was received, when debts are being settled, and an estimated timeline for distribution.
If delays arise — for example, Revenue clearance taking longer than expected or a property sale falling through — communicate the reason and the revised timeline. Beneficiaries who understand the process are far less likely to instruct solicitors to chase you, which only adds cost to the estate.
Should you get professional help?
If the estate is straightforward — one property, standard bank accounts, no disputes, and beneficiaries all in Ireland — many executors manage the post-grant process themselves with guidance from this article and the probate timeline guide.
Professional help is worth considering when the estate involves property transfers (a solicitor must prepare the assent for the Land Registry), cross-border assets, potential tax complications, or any hint of a beneficiary dispute. The cost of professional guidance is typically far less than the cost of a mistake — particularly if you face personal liability as executor.