Focus SWW Spring 2019 | Page 17

Collating financial information when someone dies Did you know? The Financial Times reports that currently £77 billion of assets remains unclaimed in the UK It is the executor’s responsibility to collate all information relating to the deceased’s person’s asset and liabilities. If the deceased left property, a large amount of cash or investments then the executor will need to apply for a Grant of Probate. This will provide them with the legal authority to deal with the deceased’s assets and, if relevant, sale of the property. Before the Grant of Probate can be applied for the executor will need to complete a financial inventory of all the deceased’s assets and liabilities to include: • Property – was this owned jointly with another person? It may be that the deceased owned a share of the property (tenants in common). The value of the property/share must be established by way of an estate agent’s valuation • Bank accounts – obtain a statement that shows the balance at the date of death • Shareholdings – obtain the share price for the date of death and multiply this by the number of shares held. If you are unsure how to do this you can speak to a stockbroker • Investments – write to the organisation holding the investment and request a valuation for the date death • Chattels (personal items) of a high value – arrange a written valuation • Vehicles – a local garage may value the vehicle or you can use an online valuations website • Cash found – if cash is found itmust be recorded and helf safely by the executor • If any utilities have been overpaid by the deceased you will need to record these in the financial inventory as a credit at the date of death Liabilities When collating financial information, you will need to ensure that you are aware of all liabilities for example: • Utility bills – gas, electric, water, telephone and Council Tax • Credit Cards, Store Cards • Loans and finance • Mortgages • Overpayment of pensions and benefits Once you have ascertained all assets and liabilities you are now able to complete either the IHT 205 or IHT 400 form. For more information please contact us: [email protected], 01522 581570, www.swwstrust.co.uk The Society of Will Writers 15