Getting permission to deal with an estate
Applying for the legal right to deal with someone's property, money and possessions (estate) when they die is called applying for probate.
- If the person left a will you'll get a grant of probate
- If the person died without leaving a will you'll get letters of administration
All applications are made to the Judicial Greffe.
You must estimate and report the estate's value when you apply for probate.
We can't provide you with any tax information at this point so you must estimate the value based on the information in your possession as the executor or administrator.
Personal applications for grant of probate
Dealing with an estate after death on Jersey Citizens Advice website
Dealing with any tax up to date of death
We'll be able to help you once we've seen the probate of will or letters of administration.
As the executor or administrator you must pay off any debts or outstanding payments before distributing the estate. This could include tax owed.
Once probate or administration has been granted you can contact us to find out if there are any outstanding tax matters that need to be resolved up to date of death.
You'll need to complete a tax return for the period up to the date of death. If there's any tax to pay we'll send you a notice of assessment. We must issue a tax assessment for this period within a year and a day of the date of death.
You can place a notice in the JEP gazette to give creditors the chance to claim anything they're owed. This will give creditors an opportunity to tell you about any debts that you're not aware of before you distribute the estate.
No probate or letters of administration
If there is no legal requirement to obtain probate or letters of administration contact Revenue Jersey and we will let you know how to proceed to finalise the tax.
Declaring and paying any tax on the estate
As the executor or administrator of the estate, you'll need to tell us about any income due to the estate from the date of death until you distribute the estate.
Moveable estate
This is things like money, investments, property owned by share transfer, jewellery and paintings. Any income from the moveable estate needs to be declared on the tax return.
Immoveable estate
This is most commonly freehold property. This doesn't need an executor because the property goes directly to the heirs or the beneficiaries named in a separate will for the immoveable estate.
If the freehold property has an income or becomes tenanted the inheritors are responsible for declaring the income on their personal tax returns.
Completing an estate return
We'll send you an estate return to complete for every year the estate is in existence. You'll need to declare any income and provide the name and address of all the beneficiaries. You don't need to include bequests.
The estate will be liable to pay tax at 20% on any income for the proportion that relates to the Jersey resident beneficiaries unless the Jersey beneficiary is a tax exempt charity.
Once the administration of the estate has been concluded you need to complete the estate return for that year and confirm the date the estate was closed.
Special rule for sole beneficiaries
If there is only one beneficiary to the estate, they can, by concession, declare any income from the estate from the date of death on their personal tax return. We can then dispense with the need to complete estate returns. This application must be made in writing using the sole beneficiary form.
Sole beneficiary of estate form
Trusts
After the administration of an estate is complete and the executor's responsibilities are over, the estate may not necessarily pass to the ultimate beneficiaries straight away. The deceased's will may create a trust.
The trustee has to deal with the trust assets and the income generated by those assets according to the terms of the trust. The trustee is liable to tax on the income generated by the trust property. An annual income tax return will need to be completed and the tax paid on that income at the standard rate of tax.
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