What to do when someone dies: a step-by-step guide

Written by Laura Puentes Gantiva, Head of Legal at Octopus Legacy
Last updated: 27 March 2026

When someone you love dies, you'll need to register their death within five days, plan a funeral, notify organisations, build a picture of their estate, work out whether Inheritance Tax or probate is needed, and then administer the estate. The exact steps depend on whether you're the executor named in a will or the administrator appointed when there's no will. This guide walks you through every stage, step by step, so you know what to do and when.

Death is tough enough without all of the admin, calls and work that comes with it.

We've put together this guide to talk you through what to do when someone dies, including the essential practical and legal steps you, or the people close to you, will need to take. Who takes these actions depends on who the executor or administrator of the estate is.

Each step below has an in-depth article that accompanies it, so you can get detailed guidance for whatever stage of the journey of life after loss you're at. We've also included the key 2026 Inheritance Tax changes, notes on how the process differs in Scotland and Northern Ireland, and a detailed FAQ section at the end.

These steps are typically completed by the executor, or the administrator, of the estate. The legal processes described apply across England and Wales, though we've flagged where things differ in Scotland and Northern Ireland.

Got a question about what to do when someone dies?
You can contact a member of our team at 020 8068 9990 who can help to guide you through the process.

Step 1 - Verify and Register the Death

The first week after losing someone is overwhelming. It's hard to know what you need to do, or how to do it.

There are some essential things to do in the week after someone dies. These include verifying their death with a medical professional and deciding how you want to care for them, whether you want them to be looked after at home, by the funeral director, or elsewhere. You'll then need to register their death within five days in order to get their death certificate.

The initial steps can look different if a coroner needs to be involved. A coroner may need to investigate if the cause of death is unknown, the death was sudden or unexpected, or it occurred during or shortly after a medical procedure. In these cases, the registration of the death may be delayed until the coroner's investigation is complete.

If the death occurs in Scotland, registration must happen within eight days, not five. You'll register the death at the local registrar's office for the area where the person died. The process is broadly similar but handled under Scottish civil registration law.

If the death occurs in Northern Ireland, registration should happen within five days, and is managed by the General Register Office for Northern Ireland (GRONI). The registrar will issue the death certificate and a Form 36 (the green form) for burial or cremation.

We've created a guide which breaks each of these moments down in more detail, including how the process might change if a coroner needs to be involved.

Step 2 - Plan Their Funeral

The most important thing to know is that there's no 'right way' to do a funeral. A funeral is a farewell to the person who has died, and since we're all unique, funerals can be too.

Think about what mattered to them. Were they someone who'd want a packed room with music and stories? Or would they have preferred something smaller and quieter? If they left wishes, whether written in a will, mentioned in conversation, or stored in a plan, follow those as closely as you can.

In practical terms, you'll need to choose a funeral director (though this isn't strictly required by law), decide between burial and cremation, pick a venue, and think about how to pay for it. Funeral costs in the UK vary widely, from a few hundred pounds for a direct cremation to several thousand for a traditional service.

In this article, we've put together some of the practical essentials you need to get started with organising a funeral that's personal and meaningful: from checking if they already put plans in place, choosing a funeral director, to dealing with funeral expenses.

Step 3 - Report Their Death to Different Organisations

It's important to notify various organisations of the death of your loved one.

This can feel like a big task, as everyone has a wide array of accounts across a range of organisations. You'll need to contact banks, building societies, pension providers, insurance companies, utility providers, the council, HMRC, the DWP, and potentially many more.

In England and Wales, you can use the Tell Us Once service to notify most government departments in a single step. The registrar will usually give you details about this when you register the death. In Scotland, the equivalent is the Tell Us Once Scotland service. In Northern Ireland, there's no single equivalent service, so you'll need to contact each government department individually, including the Department for Communities and HMRC.

This article sets out how to notify each of the various types of departments, institutions and companies, public and private, to help break the process down into bite-size pieces.

Step 4 - Build a Picture of Their Estate

An essential step to take after someone dies is to build a picture of their estate. Their estate is everything owned by them: property, savings, investments, pensions, personal belongings, and any debts.

You can do this by finding a will, if they had one, and by thinking about the different assets they owned, any debts they had, and the value of both. Learn more about the process in this article.

This is useful so you can figure out if you'll need to go through probate, pay Inheritance Tax and settle any potential debts.

A note on Scotland: Scottish law uses the term "confirmation" rather than "probate." The process is functionally similar, but the application is made to the Sheriff Court rather than the Probate Registry. Scottish succession law also differs significantly when someone dies without a will (intestate). A surviving spouse or civil partner has "prior rights" and "legal rights" to a portion of the estate, regardless of what a will says. This means the distribution of assets can look quite different from the rules in England and Wales.

If you're dealing with an estate that has assets in both Scotland and England or Wales, you may need to obtain both confirmation and a grant of probate, depending on where the assets are held. We'd recommend getting specialist legal advice in this situation.

You can start building a picture of the estate and explore your options with our estate planning tools.

Step 5 - Figure Out if You Need to Pay Inheritance Tax

Next, you need to work out if Inheritance Tax (IHT) needs to be paid and whether a full Inheritance Tax account is needed.

2026 IHT thresholds and nil-rate bands

The standard nil-rate band remains frozen at £325,000 until at least April 2030. This means if the total value of the estate is below £325,000, no IHT is due.

There's also the residence nil-rate band of £175,000, which applies when a home is passed to direct descendants (children, grandchildren). Combined, this gives a potential tax-free threshold of £500,000 per person, or up to £1,000,000 for a married couple or civil partners, because any unused nil-rate band can be transferred to the surviving spouse.

Anything left to a spouse or civil partner is exempt from IHT, regardless of value.

Changes from 6 April 2026: Agricultural and Business Property Relief

From 6 April 2026, significant changes come into effect for estates that include agricultural or business property.

Previously, qualifying agricultural property (APR) and business property (BPR) could receive 100% relief from IHT, meaning these assets weren't taxed at all. From April 2026, 100% relief is capped at a combined total of £2.5 million per individual. Any qualifying agricultural or business property value above £2.5 million will receive 50% relief, meaning the excess is taxed at an effective rate of 20% (half the standard 40% IHT rate).

For married couples and civil partners, any unused portion of the £2.5 million allowance is transferable on death, giving a potential combined cap of £5 million of qualifying assets that can be passed on with 100% relief.

The £2.5 million allowance also refreshes every seven years for lifetime transfers into trusts, similar to the nil-rate band.

What this means in practice

Most estates won't be affected by these changes. According to Money Saving Expert, only around 4% of families pay IHT, as most estates fall below the threshold.

However, the APR and BPR changes are particularly significant for farming families and business owners. Estates with agricultural or business assets worth more than £2.5 million will now face an IHT bill where previously there would have been none.

The impact on Northern Irish farmers is especially notable. Agricultural land values in Northern Ireland are high relative to farm income, meaning many working farms could exceed the £2.5 million threshold even though the farming families may not consider themselves wealthy by income standards. If you're dealing with a farming estate in Northern Ireland, specialist tax and legal advice is strongly recommended.

In Scotland, the IHT rules are the same (IHT is a UK-wide tax, not a devolved one), but the interaction with Scottish succession law and agricultural tenancy arrangements can add complexity. Farms held under Scottish agricultural tenancies may be valued differently, and the combination of prior rights under Scottish law and IHT planning requires careful consideration.

Learn more about the cases in which Inheritance Tax is needed, and how and when to pay it, if required, in this article.

Step 6 - Figure Out if Probate is Needed

Probate is the legal process of dealing with someone's property, money and possessions after they die. It can also refer to the legal document issued by the court, a Grant of Representation, which allows the person named to deal with the estate of someone who has died.

Not all estates require probate. It's only required in about 50% of cases in England and Wales, typically when the estate includes property, or when banks and financial institutions require a grant before releasing funds.

There are different types of grant depending on the circumstances:

• Grant of Probate is issued when the person who died left a valid will and named an executor.
• Grant of Letters of Administration is issued when there's no will (known as dying intestate). The administrator is determined by a set order of priority, starting with the surviving spouse or civil partner.

In Scotland, as mentioned earlier, the equivalent is called confirmation. The process is handled by the Sheriff Court, and the executor applies for confirmation to gather in the estate. If there's no will, the court will appoint an "executor dative."

In Northern Ireland, the process is similar to England and Wales but is administered by the Probate Office in Belfast (or district probate registries in Londonderry and other locations).

Learn about probate, what it is, if you need it, how to prepare for it and how to apply for probate, in this article. You can also explore our probate services to see how we can help.

Step 7 - Administer the Estate

Once you've calculated the value of the estate, figured out whether any Inheritance Tax needs to be paid (and you've paid it, if required), and received a Grant of Representation (or confirmation in Scotland), you can administer the estate.

Administering the estate is the official term for gathering the assets, selling or transferring any property (if desired), paying any debts and liabilities out of the estate, making payments to beneficiaries and finalising the estate accounts.

This can be one of the most time-consuming parts of the process. It involves writing to every organisation that holds assets, closing or transferring accounts, potentially selling property, and distributing what's left according to the will or the rules of intestacy.

In Scotland, the executor has a legal obligation to lodge an inventory of the estate with the Sheriff Court, and the distribution must follow Scottish succession rules if there's no will. This includes respecting prior rights and legal rights, which can override what you might expect based on English law conventions.

It's worth noting that executors and administrators can be held personally liable if they distribute the estate incorrectly. This is one of the reasons many people choose to work with a professional. If you're unsure about any aspect of the process, getting expert support can save time, stress and potential legal issues.

Learn more about the end-to-end estate administration process in this article, or visit our estate planning page for an overview of our services.

Want some help with estate administration?

Unsure where to start?

Not sure what's needed in your specific case?

Wanting to talk to an expert to ask some questions or get support? We can help.

Book a free consultation with one of our experts to answer any questions you have about the process, whether you need probate and whether you might like to use our services.

Visit our website: octopuslegacy.com/probate

Book in a meeting: will.octopuslegacy.com/probate-call

Or give us a call on: 020 8068 9990

Frequently Asked Questions

What is the first thing to do when someone dies?

The first thing to do is have the death verified by a medical professional. If the person dies at home, call their GP. If they die in hospital, the staff will handle this. Once verified, you'll need to register the death within five days in England, Wales and Northern Ireland, or within eight days in Scotland.

How long do you have to register a death in the UK?

In England, Wales and Northern Ireland, a death must be registered within five days. In Scotland, you have eight days. Registration may be delayed if a coroner or procurator fiscal (in Scotland) needs to investigate the death.

What is probate and do I need it?

Probate is the legal process of dealing with someone's estate after they die. In England and Wales, it involves applying for a Grant of Representation. In Scotland, the equivalent is called confirmation. Not all estates require probate. It's needed in about 50% of cases, typically when the estate includes property or significant financial assets. You can learn more on our probate page.

What are the Inheritance Tax thresholds in 2026?

The standard nil-rate band is £325,000 and the residence nil-rate band is £175,000, giving a potential tax-free threshold of £500,000 per person or £1,000,000 for married couples and civil partners. These bands are frozen until at least April 2030. From 6 April 2026, agricultural and business property relief is capped at £2.5 million per person for 100% relief, with 50% relief on any excess.

What changed about agricultural and business property relief in April 2026?

From 6 April 2026, 100% relief for agricultural property (APR) and business property (BPR) is capped at a combined total of £2.5 million per individual. Any value above this receives 50% relief, meaning the excess is taxed at an effective rate of 20%. Married couples and civil partners can transfer unused allowance, giving a combined cap of up to £5 million.

Is the process different in Scotland?

Inheritance Tax is a UK-wide tax, so the thresholds and rates are the same across the UK. However, Scottish succession law governs how estates are distributed. Scotland uses "confirmation" instead of "probate," applications go to the Sheriff Court, and intestacy rules differ significantly. Surviving spouses have "prior rights" and "legal rights" that don't exist in England and Wales.

How do the 2026 IHT changes affect farmers in Northern Ireland?

The changes are particularly significant for Northern Irish farmers because agricultural land values in Northern Ireland are high relative to farm incomes. Many working farms could exceed the £2.5 million threshold for 100% relief, meaning farming families may face an IHT bill where previously there was none. Specialist tax and legal advice is strongly recommended for farming estates.

Can I deal with probate myself or do I need a solicitor?

You can apply for probate yourself. It's a personal application that doesn't legally require a solicitor. However, many people choose professional support, especially for complex estates involving property, business assets, Inheritance Tax, or assets in multiple jurisdictions. Executors can be held personally liable if they distribute the estate incorrectly, so getting expert guidance can be worthwhile. Learn more about how we can help.