How to report a deceased estate to the Master

A deceased estate must be reported to the Master of the High Court within 14 days of the death. Reporting means lodging a set of forms and documents that tell the Master who died, what they owned, whether there is a will, and who is to wind up the estate. The Master then issues either letters of executorship, for a full administration, or letters of authority under section 18(3) of the Administration of Estates Act 66 of 1965, for a small estate below the amount the Minister sets.

Until one of those documents is issued, nobody has authority to deal with the deceased's property. Banks will freeze accounts, the deeds office will not transfer the house, and anyone who pays money out is doing so at their own risk. Reporting properly and quickly is therefore the single most useful thing a family can do in the first two weeks. Here is how.

Who must report

The duty falls on the surviving spouse, the nearest relative or the person who has control of the deceased's property. In practice, whoever is nominated as executor in the will, or the family member who is going to be nominated, does it. If a bank or attorney is the nominated executor, they will usually do the reporting for you once you hand them the documents. There is no fee for reporting.

Where to report

Report at the office of the Master for the area where the deceased ordinarily lived at the time of death. There is a Master's office in each provincial division of the High Court. If the deceased lived far from a Master's office, most magistrate's offices act as service points and will accept the reporting documents and send them on. Ask the magistrate's office first, because not every one has a Master's service point. Reporting at the wrong office costs weeks while the file is moved.

The forms

The Master's forms are free and available at the Master's office, at magistrate's service points and on the Department of Justice website. The core forms are:

• Death notice. The basic form identifying the deceased, their marital status, their parents, their children and whether they left a will. It must be signed by the surviving spouse or nearest relative.
• Inventory. A list of every asset the deceased owned, with an estimated value for each. Property, vehicles, bank accounts, investments, furniture and policies payable to the estate all go on it. Debts are not listed here but the Master will ask about them.
• Acceptance of trust as executor. Signed by the person nominated as executor, in duplicate, confirming that they accept the appointment. Where a bank or attorney is nominated, they sign their own version.
• Nomination of executor. Used when there is no will, or the nominated executor cannot act, so that the heirs can nominate someone.
• Next-of-kin affidavit. Used when there is no will, setting out the family tree so that the Master can identify the intestate heirs.
• Declaration of subsisting marriages. Confirms whether the deceased was married at the time of death and under what regime.
• Undertaking and acceptance of Master's directions. Signed by the person who will administer a small estate under letters of authority.

The Master's office will tell you which forms apply once you explain whether there is a will and roughly what the estate is worth.

Documents to gather

Bring the originals where you have them and certified copies otherwise. Certify at any police station, commissioner of oaths or post office.

• the original will and any codicils, or a written explanation if no will can be found
• the death certificate, original or certified copy
• the deceased's ID, certified copy
• the surviving spouse's ID, certified copy
• the marriage certificate and antenuptial contract, or the customary marriage registration certificate
• the divorce order and settlement agreement if the deceased was divorced
• the IDs of all heirs and of the nominated executor
• a list of creditors with approximate balances
• proof of the deceased's address
• for property, the title deed or a municipal valuation notice
• for vehicles, the registration certificate

Take at least three certified copies of the death certificate and every ID. The Master keeps a set, and every bank, insurer and fund will ask for its own.

What happens after you report

The Master's examiner checks the will for validity, confirms that the nominated executor is suitable, decides whether security is required, and enters the estate in the register with a reference number. Keep that number. Every letter, call and query uses it.

If the estate is above the Minister's threshold, the Master issues letters of executorship. This usually takes four to twelve weeks depending on the office. If the estate is below the threshold, the Master issues letters of authority under section 18(3) to a person the Master chooses, usually the surviving spouse or a child, who then collects the assets, pays the debts and distributes the balance under the Master's directions without advertising, without a liquidation and distribution account and without an executor's fee. Letters of authority usually take two to six weeks. Read how long it takes to wind up a deceased estate for the stages after that.

If the will looks defective, for instance a page is unsigned or a witness is also a beneficiary, the Master will raise a query and may refuse to accept it until a court has ruled. Read how to write a valid will for the formalities the examiner checks.

A worked example

The figures are illustrative only.

Thandi's father Joseph dies on a Tuesday. He lived in a rented flat, had a car worth R90 000, savings of R120 000 and a pension fund that pays a benefit directly to Thandi and her brother as nominated beneficiaries. There is a will naming Thandi as executor.

Thandi collects the death certificate from Home Affairs on the Friday, gets five certified copies of it and of her father's ID and her own ID at the police station, and finds the original will in his desk. On the following Monday she goes to the Master's office with the will, the death notice, an inventory listing the car and the savings at R210 000 in total, the acceptance of trust, the declaration of subsisting marriages and her list of two creditors. The pension benefit does not go on the inventory because it is paid by the fund directly to the beneficiaries.

Because the estate is small, the examiner tells her it qualifies for letters of authority. She signs the undertaking, and three weeks later she receives the letters. She sells the car, closes the savings account into an estate account, pays the two creditors, and shares the balance between herself and her brother. Total time, about ten weeks, with no executor's fee, no advertising and no liquidation and distribution account.

Had Joseph owned a house worth R1 200 000, the estate would have been above the threshold. Thandi would have needed letters of executorship, would have advertised for creditors, drawn an account and waited for the 21 day inspection period. The same reporting bundle would have been the start of a process taking closer to a year.

What to do this week

1. Get the death certificate from Home Affairs or the funeral undertaker, and make certified copies.
2. Find the original will. Check the home, the deceased's attorney, their bank and their employer.
3. Phone the Master's office or the nearest magistrate's service point to confirm which office to use and which forms apply.
4. Complete the death notice and inventory honestly. Estimated values are fine. The examiner expects rough figures at this stage.
5. Get the nominated executor to sign the acceptance of trust. If it is a bank or attorney, hand them the bundle and let them lodge it.
6. Lodge the bundle and ask for the estate reference number in writing.
7. Do not close accounts, sell anything or pay debts until the letters are issued.

Realistic timeline

Reporting itself takes one visit if the bundle is complete. Letters of authority for a small estate follow in about two to six weeks. Letters of executorship for a larger estate follow in about four to twelve weeks, depending on the office and whether the examiner raises queries. A query about the will, a missing marriage certificate or a nominee who must provide security adds weeks each time. Read what an executor does for the work that starts once the letters arrive.

Common mistakes and what they cost

• Waiting past 14 days. The Master rarely penalises a late report, but every week lost delays the letters and the whole estate.
• Lodging a copy of the will. The Master needs the original. A copy triggers a query and, if the original cannot be found, a court application.
• Leaving assets off the inventory. An estate wrongly treated as small can be recalled and restarted as a full administration.
• Putting assets on the inventory that pass outside the estate, such as pension benefits and policies with nominated beneficiaries. This can push an estate over the threshold and into a full administration it did not need.
• Reporting at the wrong office. The file is transferred, which typically costs three to six weeks.
• Paying the funeral and other debts from the deceased's account before letters are issued. The bank may refuse, and the person paying may have to account for it later.

If you cannot afford an attorney

You do not need one to report an estate. The Master's office deals with the public directly, the forms are free, and the staff at the counter will check the bundle and tell you what is missing. Small estates under the Minister's threshold are administered under section 18(3) letters of authority by a family member, with no executor and no executor's fee. Legal Aid South Africa on 0800 110 110 assists with deceased estates for people who pass its means test. University law clinics in most major centres help families complete the forms. If the estate is larger and the family would rather not do the work, a bank or trust company will act as executor and take its fee from the estate. See what a wills and estates attorney costs and the executor fees and estate duty calculator.

Frequently asked questions

The questions families ask at the counter are usually about the funeral, the bank account and the car. Funeral costs are a preferred claim against the estate and are repaid to whoever paid them, with proof. The bank account stays frozen until the letters arrive, though banks will often release a limited amount for the funeral against an invoice. The car cannot be sold or transferred until then either. The answers below cover the rest.