Reporting an estate to the Master
2 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.
Where and when to report
Report the estate within 14 days of the death (s7). Go to the Master of the High Court for the area where the deceased ordinarily lived in the 12 months before death. Anyone who has the will must send it to the Master as soon as they learn of the death (s8).
Magistrates' offices act as service points for some small estates without a will. The Master says these deal with intestate estates under R125 000. The Johannesburg, Pretoria, Cape Town, Durban and Thohoyandou offices also accept online registration.
Documents and J-forms
- J294 death notice, completed and signed.
- A certified copy of the death certificate (from Home Affairs).
- The original will and any codicils, if there is a will.
- J192 next-of-kin affidavit if there is no will.
- J243 inventory of all assets, lodged within 14 days of the death (s9).
- A certified copy of the marriage certificate, and the antenuptial contract if there is one.
- Certified ID copies of the person reporting the estate and of the nominated executor or representative.
Letters of Executorship or a Letter of Authority
The size of the estate decides the route.
- R250 000 or less: the Master may dispense with Letters of Executorship and issue a Letter of Authority (J170) to a representative, often a family member, who signs the J155 undertaking (s18(3), GN R920 of 2014). There is usually no advertising and no liquidation and distribution account.
- More than R250 000: the Master issues Letters of Executorship (J238) to the executor named in the will or nominated by the heirs. The executor accepts with the J190 form and, unless exempt, gives security with the J262 bond (s23). A parent, spouse or child of the deceased is exempt from security unless the Master directs otherwise.
After appointment: the full procedure
- Open an estate bank account and pay all estate money through it (s28).
- Advertise for creditors in the Government Gazette and a local newspaper. Creditors have between 30 days and 3 months to lodge claims (s29).
- Lodge the executor's inventory within 30 days of appointment (s27).
- Collect the assets, pay the debts and deal with SARS: the deceased's final income tax return, the estate's own return and estate duty.
- Lodge the liquidation and distribution account within 6 months of the Letters (s35(1)), unless the Master extends the time.
- Advertise that the account lies open for inspection for 21 days at the Master's Office, and at a magistrate's office where the Act requires it (s35(4)).
- If there are no objections, pay the heirs and creditors. Money due to minors goes to the Guardian's Fund within 2 months unless the will provides otherwise (s35(12)).
- File receipts and proof of transfer with the Master, who then releases the executor (s56).
Use the deceased estate checklist to get these steps with your own dates.
Frequently asked questions
Do I need an attorney to report an estate?
No. A family member can report the estate and, for small estates, act as the Master's representative. Many families use an attorney or a bank for larger or more complicated estates.
What if there are no assets?
If the deceased left no property and no will, you may not need to report an estate. If there is a will, it must still be sent to the Master. Ask the Master's Office if you are unsure.
Is there a fee to report an estate?
The Master does not charge to accept a death notice. Master's fees apply only to estates of R250 000 or more, on a sliding scale.