Estate Administration in Ireland — Complete Guide for Executors

Estate administration is the process of collecting a deceased person's assets, paying their debts and taxes, and distributing what remains to the beneficiaries. Whether you are a Cork executor dealing with a straightforward estate or facing a complex one with property, a business, or foreign assets, this guide explains every stage.

Stage 1 — Immediate Actions After Death

• Register the death and obtain multiple certified death certificates from the General Register Office
• Locate the original will (check with the deceased's solicitor, safety deposit box, or home files)
• Notify banks and financial institutions — they will typically freeze accounts on receipt of the death certificate
• Notify Revenue of the death
• Cancel direct debits and standing orders carefully (some may be needed to maintain property)
• Secure property — ensure it is insured and physically secured
• Arrange funeral (costs paid from estate)

Stage 2 — Engaging a Probate Solicitor

For most Cork estates with property or significant assets, engage a Cork probate solicitor early. They handle the technical legal work and Revenue filing, freeing you to focus on family matters.

Stage 3 — Valuing the Estate

A complete inventory and valuation of all assets and liabilities at the date of death is required:

• Property — professional valuation from a registered valuer
• Bank accounts — request date-of-death balances in writing from each institution
• Investment accounts and shares — market value at date of death
• Life insurance and pension lump sums — obtain statements
• Personal property — estimated value (only significant items need formal valuation)
• Business interests — formal business valuation may be required
• Debts and liabilities — mortgage statements, credit card balances, utility arrears

Stage 4 — Revenue CA24 and CAT

The CA24 Inland Revenue Affidavit declares the estate to Revenue and calculates any Capital Acquisitions Tax liability. This must be filed before the Probate Office will process the application. Revenue may query valuations and request additional information.

Stage 5 — Grant of Probate

With the CA24 filed, the solicitor lodges the probate application with the Probate Office in Dublin. The Grant of Probate (or Letters of Administration) is typically issued 6–10 weeks after a complete, correct application.

Stage 6 — Collecting Assets

With the Grant of Probate in hand, the executor can formally collect all assets:

• Banks release account balances to the estate account
• Investments are sold or transferred
• Property is sold (if to be sold) or transferred to beneficiaries
• Life insurance proceeds are collected

Stage 7 — Paying Debts and Tax

Before any distribution, all debts must be paid:

• Funeral expenses (priority)
• Mortgage and secured loans
• Unsecured debts (credit cards, personal loans)
• Revenue liabilities (income tax up to death, CGT, CAT)
• Solicitor and valuer fees

Stage 8 — Distribution to Beneficiaries

Once all debts are paid and the solicitor confirms it is safe to distribute, assets are transferred or cash paid to each beneficiary. The executor must wait at least 6 months after the Grant of Probate before distribution to allow time for any Section 117 (child's claim) application.

Stage 9 — Estate Accounts

Prepare a final accounting of all receipts and payments. Beneficiaries are entitled to see these accounts and sign off on them. Keep copies of all documents — executors can be required to account for their actions years later.