WHAT TO DO AFTER A DEATH

After someone dies many decisions and arrangements have to be made, some of them quite quickly. Unfortunately, these often have to be made at a time of personal distress. The purpose of this leaflet is to list the more important things to be done and where one can go for help and advice.

Some definitions of terms used in this leaflet

• DSS: The Department of Social Security. The address of the local office is: 5, The Boulevard,Crawley RH10 1UP. Phone: 01293 655600.
• The personal representative: This is the person who deals with everything which was owned by the deceased (the Estate). S/he is also known as the executor if named as such in the will, or as the administrator if there is no executor named or there is no will. There are strict rules about who can act as an administrator.
• CAB: The Citizens Advice Bureau

REGISTERING A DEATH

The registration of a death is the formal record that a death has taken place. The doctor or hospital will give a medical certificate "cause of death", in a sealed envelope, to the person who is to register the death. Attached to this envelope will be a slip of paper marked "NOTICE TO INFORMANT "recording the "DUTIES OF INFORMANT." The informant, who is the person registering the death, should read this slip carefully and make sure that s/he is able to answer the questions which will be asked by the Registrar, about the person who has died. The death must be registered in the sub-district where the death took place which may differ from where they lived. You can find the address in the 'phone book under REGISTRATION OF BIRTHS, DEATHS & MARRIAGES. A death must be registered within 5 days unless it has been reported to the coroner. In this case the death cannot be registered until the coroner gives the authority to do so. The person registering the death should take to the Register Office the envelope containing the death certificate and as much information as possible about the deceased - the Medical Card is no longer specifically requested by the Registrar. When you go to register a death the Registrar will issue you with the following forms:-

• An authority for the burial or cremation to take place, (in some instances this will not be necessary in which case it will be explained to you).

• A form for the DSS (form BD8 or 344)
• Any Death Certificates required - current cost £2.50 each.

Also available from the Registrar's Office are:-

Form
D49: What To Do After A Death
NP45 A Guide to Widows Benefits
PA2: How to obtain probate
SF200: Funeral payment claim pack

These booklets are very helpful and the information given in this leaflet is intended to supplement them by covering the points often raised by CAB clients.

ARRANGING THE FUNERAL Before arranging a funeral it is important to:

• check if the deceased left any specific instructions.
• consider what type of funeral arrangements to make if no specific instructions were left.
• check if there is a dispute about who should arrange the funeral. Usually it will be the personal representative of the deceased and this is often the nearest surviving relative.
• check if the deceased had made any arrangements to pay for the funeral. If not, to consider who will be responsible for the costs.

The choice of a firm of funeral directors is important and you should feel comfortable and confident with the firm. It is best, of course, to use a firm you know personally, or one that has been recommended by friends or neighbours. You can get an estimate of the cost of the funeral in advance, and it may be a good idea to ask different firms to quote. A good funeral director can make all the arrangements for the funeral and also look after related matters such as notices in the press, and advice on procedures and documents needed.

There may be no one available to arrange the funeral or in cases of financial hardship be no-one who can afford to pay for it. In these events the local authority should be contacted. If the death took place in the Horsham District contact should be made with the Chief Environmental Health Officer (01403-215439), whose department will arrange the funeral and register the death. It is important that the contact is made as soon as possible, since the local authority will need to ensure firstly that they have the duty to arrange the funeral and secondly that any assets in the Estate are used before there is a charge on local funds. The authority will not take over any arrangements that have already been initiated.

If the person responsible for making the funeral arrangements is receiving income support, housing benefit, council tax benefit or family credit, s/he may be able to obtain help from the social fund, which will cover the cost of a simple funeral. The DSS will recover as much of the costs as it can from the deceased's Estate. The SF200 claim pack already mentioned gives details.

BEREAVEMENT

The death of a loved one can cause grief, distress and even despair. There are many organisations which provide practical and/or emotional support for people who are bereaved. Some of these organisations cover death arising from particular illnesses and some are related to the previous occupation of the deceased. Information on these and other services can be obtained from your CAB. If you live in Horsham and district the organisation "Help in Bereavement" is able to offer help and support to bereaved people and can be contacted through the CAB.

OTHER PRACTICAL MATTERS

In addition to the matters already discussed, there will be other practical matters to sort out and other people/organisations to notify of the death.

These include:

• Return of documents such as driver's licence and passport to the appropriate office.
• Sorting out financial affairs. This is covered later in this leaflet.
• Informing:-
  • insurance companies, including car insurance companies.
  • local Social Services department if the deceased was getting help/services from them.
  • GP/hospital as appropriate.
  • any employer or trade union
  • local offices of the gas, electricity and telephone companies.
  • local council if the deceased was living in council property.
  • the Inland Revenue if the deceased was paying tax.
  • the Anatomy Office or the nearest medical school if the deceased had donated his body for medical research. If s/he had donated organs, his donor card/papers should carry details and it is important that the hospital is informed as a matter of urgency.
  • banks and building societies where the deceased had accounts.

Where the funeral is organised by the Local Authority they will take responsibility for all matters relating to the funeral arrangements and dealing with the Estate.

Benefit

If the person who died was receiving benefit or the State Retirement Pension, the DSS should be informed of the death as soon as possible. They will require any order books to be returned. The Registrar will issue you with a form 344 specifically for the DSS to go with any state pension books. Any benefit owed to the deceased will be made to the personal representative.

Any person who was financially dependent on the deceased may need to claim benefits for her/himself. In particular, the widow of the deceased may be able to claim the following if her husband met the NI contribution conditions.

• a widow's payment. This is a non-taxable one-off lump sum payment (£1000 at the date of this leaflet) where the widow was under 60 when her husband died, or was 60 or over but her husband was not getting a retirement pension.
• widowed mother's allowance. This is a weekly payment paid to widows with children.
• widow's pension. This is a weekly payment to widows over 45 at the time of the husband's death or to a widow whose widowed mother's allowance has stopped.

Information on these benefits is given in DSS leaflet NP45.

SORTING OUT FINANCIAL AFFAIRS

If you have responsibility for sorting out financial affairs, for instance if you are the personal representative, it will be useful to collect together as many of the relevant documents as can be found. These will include:

• the will
• insurance policies
• pension and benefit order books
• details of any credit agreements or outstanding loans
• mortgage statements
• rent books
• shares, saving certificates, premium bonds etc.
• income tax forms or papers

DEALING WITH THE ESTATE

Everything owned by a person who has died is known as her/his Estate. It is usually passed to surviving relatives and friends, either according to instructions in the will, or according to the rules of intestacy. In all cases a person has to take on the responsibility for gathering together the Estate of the deceased, making payment of outstanding bills, and distributing property and possessions. The property and possessions should not be disposed of until there is a legal authority to do so. The legal authority to act on behalf of the person who has died is known as a "grant of representation".

There are two types :-

• probate. This is given to a person named in a will as an executor.
• letters of administration. These are given if there is no valid will, or if no executors are named in the will, or if the executors cannot or will not act.

The word "probate" will be used in this leaflet to refer to both types of grant.

Is it necessary to get probate?

It is not always necessary to apply for a grant of probate, and advice on this can be obtained from your local CAB. However, in practice an institution holding money may refuse to release it without probate even if the amount is small. In this case there is no alternative but to obtain grant of probate. Even if probate is not needed the Inland Revenue will still need an account of all the property in the Estate, and this has to be signed by the personal representative.

It may not be needed where:-

the property in the Estate is made up of cash and personal possessions such as car, furniture and jewellery.
• all the property is held in joint names as joint tenants, when the property automatically becomes wholly owned by the surviving joint tenant.
• all personal property and possessions (e.g. bank account) are held in joint names
• the amount held in bank and building society accounts, national savings, pension funds and by insurance companies is under £5000. This applies even if the total value of the Estate is more than £5000.
• the Estate is insolvent, i.e. the assets of the Estate are insufficient to pay all the debts, taxes and expenses.
• where a nomination agreement, made before 1981, exists.

Does the personal representative need a solicitor?

The personal representative can deal with the Estate her/himself where it is uncomplicated, but if it is not straightforward a solicitor should be employed. In many cases where the bulk of the Estate is straightforward, but particular aspects are complicated, a solicitor could be asked to advise on, or handle particular points, but the personal representative could continue to deal with the Estate her/himself. A personal representative should always consult a solicitor if s/he does not wish to act and no other executors are named in the will, or there are no people legally entitled to act as administrator.

Applying for probate

As personal representative you should apply for Probate as soon as possible. The application forms can be obtained from your nearest Probate Registry. The nearest Registry locally is at William Street, Brighton BN2 2LG (Tel: 01273 684071). The procedure to be followed in obtaining probate is well described in booklet PA2.

The forms you will need to fill in are the probate application form and an assessment of the Estate. The account is entered on to one of two forms (IHT 44 or IHT 205) depending on the gross value of the Estate. You need to return these forms together with copies of the death certificate and the original will to the Registry. It will ask you to attend an interview. This can be at the Registry itself or at a local office controlled by the Registry. There is one at Crawley.

In all cases a fee has to be paid to obtain a Grant, the amount depending on the size of the Estate. In addition Inheritance Tax (IT) may be payable on the Estate. Currently if the net value of the Estate is less than £231,000, no IT is payable. Tax at 40% is payable on the amount by which the Estate exceeds £231,000. The fees and the tax need to be paid before Probate is granted.

If there is not enough available cash in the Estate to pay these the personal representative may be able to raise the money from :

• money held in National Savings, Bonds or Stocks. The personal representative should explain he needs this money to pay the fees and tax when he visits the probate registry. S/he will be given a note showing the amount required which can be sent to the Department of National Savings.

accounts held by banks and building societies in the sole name of the deceased. The bank or building society may agree to issue a cheque for the tax and probate fees but they are not obliged to do this.

Further reading: (available in Public Library)

• What To Do When Someone Dies : Consumers Association
• How To Write A Will And Gain Probate: Marlene Garsia
• Wills And Probate: Consumers Association

You are welcome to ask for further information and advice on all the points in this leaflet from the CITIZENS ADVICE BUREAU

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This leaflet was prepared by the Horsham & District Citizens Advice Bureau with kind assistance from the Registrar

March 2001