Deceased estate checklist
3 points we are still verifying
- The gov.za text of the Administration of Estates Act is not dated as a consolidation and still shows older rand amounts in ss 18(4), 29(1) and 35(1). Confirm the current amounts for the shortened procedures against a consolidated version.
- The Master's statement that magistrates' service points deal only with intestate estates under R125 000 should be confirmed for offices using PEAS.
- s4A(3) (more than one surviving spouse of a previously deceased person) is not modelled; ask a practitioner.
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Estate above R250 000: Letters of Executorship
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Anyone holding a will (or a document that looks like one) must send it to the Master as soon as they learn of the death. Banks, attorneys and trust companies often keep the original.
Lodge the death notice with the Master's office for the area where the deceased lived in the 12 months before death, with a certified copy of the death certificate, proof of marriage if applicable, and the original will.
The surviving spouse, or the nearest relative, lists everything the deceased owned, including immovable property, and lodges it with the Master.
If the will names an executor, they accept the appointment. Otherwise the heirs nominate one. An executor who is not exempted by the will, and is not a parent, spouse or child of the deceased, must give security.
The Master issues Letters of Executorship once the reporting documents are in order. The executor then takes control of the estate's property, books and documents.
All money received and paid by the estate goes through this account so that it can be shown in the liquidation and distribution account.
Publish a notice in the Government Gazette and a local newspaper calling on creditors to lodge claims within at least 30 days and at most 3 months.
The executor lodges a signed inventory showing the value of all property in the estate, and an extra inventory for anything found later.
File the deceased's final return (1 March to the date of death), any income tax returns for the estate itself, and the estate duty return (REV267) if the estate is large enough. SARS issues a Deceased Estate Compliance (DEC) letter once everything is paid.
After the creditors' claims period ends, prepare the account showing all assets, liabilities, costs (including the executor's fee and estate duty) and how the balance is divided, with vouchers.
Once the Master has examined the account it lies open for at least 21 days at the Master's office (and the magistrate's office where the deceased lived). Advertise this in the Gazette and a local newspaper. Anyone with an interest may object.
SARS must be satisfied that estate duty is paid or secured before the Master files the account or the executor hands over property.
When there are no objections (or they are resolved), pay the creditors and heirs and transfer property as shown in the account. Money that cannot be paid out goes to the Guardian's Fund within 2 months.
Lodge the receipts and proof of transfer with the Master. The executor's fee may only be taken after distribution unless the Master approves earlier payment in writing.
Forms you may need
| Form | What it is | When |
|---|---|---|
| J294 | Death notice | Every estate |
| J192 | Next-of-kin affidavit | No valid will |
| J243 | Inventory of assets | Every estate |
| J190 | Acceptance of trust as executor | Estates above R250 000 |
| J262 | Undertaking and bond of security | Above R250 000, unless exempt by the will or the executor is a parent, spouse or child |
| J155 | Undertaking and acceptance of Master's directions | Estates of R250 000 or less (Master's representative) |
| J238 | Letters of Executorship (issued by the Master) | Estates above R250 000 |
| J170 | Letter of Authority (issued by the Master) | Estates of R250 000 or less |
The forms are on the Master of the High Court's website on justice.gov.za. Read more in reporting an estate to the Master.
Frequently asked questions
How long does it take to wind up an estate?
Simple estates under the Letter of Authority procedure can take a few months. Larger estates usually take 6 to 18 months, depending on the Master's Office, SARS, the sale of property and any disputes.
Who reports the estate?
Any person with control of the deceased's property, usually the surviving spouse or nearest relative, must report the death to the Master within 14 days (s7). The will must be sent to the Master as soon as the death is known (s8).
Where do I report the estate?
To the Master of the High Court for the area where the deceased lived in the 12 months before death. Some small intestate estates can be reported at a magistrate's office service point. Five Master's offices also accept online registration.
What is the difference between Letters of Executorship and a Letter of Authority?
If the estate is worth more than R250 000, the Master appoints an executor with Letters of Executorship and the full procedure applies. For R250 000 or less, the Master can issue a Letter of Authority to a representative and give directions for a simpler process (s18(3)).
Can I use the deceased's bank account?
No. Banks freeze the deceased's accounts. The executor opens an estate late account and pays money in and out through it (s28).