When someone dies there are several important steps to take in the immediate aftermath, both practical and emotional. Here’s a general guide on what to do:
by Katy Taylor
Immediate Steps After a Death
Notify Family and Close Friends
Inform family members and close friends of the person’s death. It’s important to do this as soon as possible, as they will need to begin making decisions.
Contact a Funeral Home
Call a funeral home to arrange for the deceased’s transportation and care. They can also help guide you through the funeral planning process.
Notify the Person’s Doctor (if applicable)
If the person died at home and they had a regular doctor, the doctor may need to be notified to provide a death certificate and help with next steps.
Arrange for Immediate Care of Pets or Property
If the deceased had pets, ensure they are cared for. Secure their home or property, especially if it was left unattended.
Registering the Death
The death must be registered within 5 days (8 days in Scotland). The registration takes place at a Register Office, and you’ll need to provide:
- The paperwork provided to you by the authorities confirming the death
- The deceased person’s full name, date of birth, and address
- If applicable, the deceased’s NHS number, and details about their occupation and marital status
Once the death is registered, you’ll receive a death certificate, which is needed for various legal and administrative tasks.
Obtain a Death Certificate
You will need at least one original copy of the death certificate for legal and administrative purposes, such as accessing the deceased person’s bank accounts, handling their estate, or closing accounts. Additional copies can be ordered at the time of registration.
Notify Government Agencies “Tell us Once”
When registering the death you will be given the opportunity to complete the Tell Us Once process. This process has been designed to enable all government agencies to be informed of the death and to update their records, for example the Department for Work and Pensions, DVLA, HMRC, HM Passport Office.
Locating and Understanding the Will
Check for a Will
Search for a will left by the deceased. The will should state how the deceased’s estate should be distributed and may also contain instructions regarding the funeral arrangements.
Search the National Will Register
If you can’t find a will, or are unsure if the deceased made one a search can be undertaken at http://www.nationalwillregister.co.uk.
Understand Intestacy Rules
If a will can not be found, then the estate will be dealt with according to the Rules of Intestacy which are determined by S46 of the Administration of Estates Act 1925, as amended.
Consider Probate
If the deceased did leave a will, a Grant of Probate may need to be obtained to enable the distribution of the estate to take place.
The National Will Register is a service designed to help locate a will after a person dies. It is not a government-run service, but rather a private organisation that helps individuals and families ensure that the deceased’s will can be easily found and accessed.
After a death, family members or executors can search the register to check if the deceased’s will has been registered. This helps ensure that no will is missed and that the estate can be administered in accordance with the person’s wishes.
Funeral Planning
Work with the funeral home to arrange the funeral, wake, or memorial service. You’ll need to decide on burial, cremation, or another type of memorial. The funeral home can help with the logistics and organising the service.
Financial Notifications
You will need to notify banks, building societies, insurance companies, pension providers, and utility companies about the death so that accounts can be closed or transferred, and benefits can be processed.
You may need to show the death certificate and the Grant of Probate (if applicable) for certain actions to take place.
Tax and Financial Considerations
Pay Inheritance Tax (if applicable)
Inheritance tax may be due if the deceased’s estate is valued above the inheritance tax threshold (currently £325,000 for an individual). This tax is charged on estates worth more than the threshold and is typically paid before the estate can be distributed.
The probate process may require you to complete an Inheritance Tax Form (IHT400), which must be submitted to HM Revenue and Customs (HMRC).
Update Tax Records
You may need to submit a final tax return, for the deceased, to HMRC. This should cover the period from the start of the tax year until the date of death. This may include income tax, capital gains tax, and any outstanding national insurance contributions. HMRC will provide guidance on this process.
The Probate Process
Understand Probate
Probate is the legal
process by which the
deceased’s will is
validated, and their estate is administered.
Determine if Probate is Needed
If the deceased left a will and their estate is above a certain value, an executor named in the will may need to apply for a Grant of Probate.
Apply for Letters of
Administration
If there is no will, it may be necessary to apply for Letters of Administration, which is a similar process to probate but applies when someone dies intestate (without a
will).
Submit Application
Probate can be applied for through the HM Courts & Tribunals Service, either online or by post, depending on the complexity of the estate.
Handling the Estate
Once probate is granted, the deceased’s estate can be distributed according to the will (or the intestacy rules if there is no will).
Close or Transfer the Deceased’s Accounts
Close the deceased’s bank accounts, credit cards, and utility services, or transfer them as per the instructions in the will.
Update property titles and vehicle registrations if necessary.
Additional Support and
Guidance
These steps are an overview of what needs to be done legally when someone dies in the UK. Keep in mind that specific circumstances or unique estates might require additional considerations or professional legal help. If you’re unsure about any aspect of the process, please contact Katy Taylor, Hall Reynolds LLP 01789 772955 or via email katie.taylor@hallreynolds.co.uk.
Remember that grief is a personal journey, and it’s important to take care of your emotional wellbeing while handling these practical matters. Don’t hesitate to seek support from friends, family, or professional counsellors during this difficult time.