history

2026年2月15日星期日

步驟說明

登記死亡
- 必須在5天內完成（蘇格蘭為8天）。
- 使用 Tell Us Once 服務一次通知各政府部門。
- 通知銀行與公用事業公司，帳戶將暫時凍結（聯名帳戶除外）。
尋找遺囑與確認遺產代表人
- 若有遺囑 → 由遺囑執行人（Executor）管理遺產。
- 若無遺囑（無遺囑繼承）→ 由最近親屬（通常為子女）申請成為管理人（Administrator）。
評估遺產總值
- 收集所有資產與債務資訊。
- 對超過 £500 的物品或房產進行專業估價。
向稅務海關總署 (HMRC) 申報並繳納遺產稅 (IHT)
- 使用表格 IHT400。
- 必須在死亡後第六個月結束前完成繳稅，以免產生利息。
- 部分稅款須在遺囑認證前以 IHT423 表格從亡者帳戶支付。
申請遺囑認證（Grant of Representation）
- 可線上或郵寄申請。
- 若遺產超過 £5,000，需支付 £300 認證費。
管理遺產
- 獲得認證後，即可出售或轉移資產、清償債務、關閉帳戶。
- 建議於 The Gazette 刊登公告，給未知債權人兩個月的索賠期間。
最終分配
- 準備最終遺產帳目，將剩餘資產分配給繼承人或受益人。

Register the Death
- Must be done within 5 days (8 in Scotland).
- Use the Tell Us Once service to notify government departments.
- Inform banks and utilities — accounts are frozen until probate.
Locate the Will & Identify the Personal Representative
- If a Will exists → Executors named handle the estate.
- If no Will → Next of kin (often the offspring) applies to be Administrator.
Value the Estate
- Collect details of all assets and debts.
- Get valuations for items over £500.
Report to HMRC & Pay Inheritance Tax (IHT)
- Use Form IHT400.
- Pay IHT by end of the 6th month after death.
- Some taxes must be paid before applying for probate (via Form IHT423).
Apply for Probate (Grant of Representation)
- Apply online or by post.
- Probate fee: £300 for estates over £5,000.
Administer the Estate
- Once you have the grant, sell or transfer assets, pay debts, close accounts.
- Post a statutory notice in The Gazette to guard against unknown claims.
Final Distribution
- Prepare final estate accounts and distribute inheritance to beneficiaries.

Stage	Estimated Time
Initial Administration & Valuation	4–8 weeks
HMRC Processing (IHT)	4–6 weeks
Waiting for Probate Grant	4–16 weeks
Collecting Assets & Paying Debts	2–6 months
Final Distribution to Heirs	1–3 months after probate granted
Total Duration	6–12 months (up to 24 for complex cases)