Updates
Amendments to the 2nd Edition Text, since 12 March 2024
Preface (page 3)
The No.1 Priority
And, on the subject of relationships, I have refined my view from recent lectures I have been asked to give on the issues raised in the book, along with the ensuing Q&A. I firmly believe that relationships really are the No 1 Priority – even ahead of Lasting Powers of Attorney, Wills, funeral arrangements and so on, each as discussed later in the book. Developing what I write at the end of the previous paragraph, getting relationships with those who are close to us as good as they possibly can be – and that means right now, not just leaving it ‘to the end’ – really must be our focus. Once those are sorted, with any necessary reconciliation achieved, then I firmly believe that everything else in terms of Getting our Affairs in Order can simply flow, always assuming that we will put our minds to it.
Advice from 1662:
Readers will forgive me, as a Church of England clergyman, for noting the following from the Order for the Visitation of Sick in the Book of Common Prayer of 1662: “And if he have not before disposed of his goods, let him then be admonished to make his Will, and to declare his debts, what he oweth and what is owing unto him; for the better discharging of his conscience, and the quietness of his executors. But men should often be put in remembrance to take order for the settling of their temporal estates whilst they are in health.”
There’s nothing new under the sun …
My 20 Questions:
Developing what I have written above, you may like to consider how you would respond to the following. If you can answer Yes to all or at least a clear majority to these questions, you are doing pretty well! In any case, however, reading this book – and actioning those of my suggestions which are relevant to you – should serve to put you and your family in a good place.
1. Are your relationships with those close to you as good as they can be, with no need for any reconciliation or forgiveness, whether offered or received?
2. Have you done what you can under the laws of your home country to protect yourself and your property in case of your mental incapacity, eg by appointing an attorney?
3. Have you put in writing your wishes on any medical treatment and care in case of a terminal illness, eg ‘do not resuscitate’?
4. Have you taken steps to provide for any dependants (minor children), elderly relatives or pets in the event of your death?
5. Subject to the laws of your home country, have you written down your wishes on the possible use of your organs after your death?
6. Have you provided all the information and documents necessary to obtain a death certificate?
7. Do you have a valid and up-to-date Will?
8. Have you set out your preferred arrangements for your funeral?
9. Is there an available record of the passwords to your digital assets?
10. If you are one of a couple and are the first to go, have you together ensured that the survivor can manage financially?
11. If you have responsibilities in a business (whether as a sole trader, partner or director of a company) or in a charity or club, have you explained clearly in
writing what you do? And have you told others and made any necessary succession arrangements?
12. Have you set out a clear record with contact details of those to notify of your death (whether family, friends, advisers or colleagues), by what means and in what order?
13. Have you left and updated a list of what you own and how that property/those assets are to be accessed, including insurance arrangements immediately after your death?
14. Have you taken account of foreign tax or procedural implications for any assets you may own outside your home country – or indeed for beneficiaries resident in another country?
15. Have you left clear instructions to those close to you on how they should sort your personal possessions and things about your home once you are no longer about?
16. Have you had conversations, with a record and any guidance in writing, with people such as attorneys, guardians, executors and business/charity/club
associates?
17. Capital taxes on death: have you taken action to mitigate their effect, estimate the amount and provide for payment?
18. Are you taking active steps to spend time with those who are close to you?
19. Have you written letters (to be delivered after your death) and perhaps made gifts to those people of possessions that they will value?
20. Whether or not you are actively religious, have you given thought to what you think about God and life beyond the here and now?
Lasting Powers of Attorney (page 12)
You need to get them 100% correct
Applications are known to be rejected where there are errors, including incorrect information or even where there are spelling mistakes. A process which should take no longer than ten weeks may turn into very many months or even years. Careful attention is therefore required in drawing up each
LPA, especially if you are doing it yourself.
While activation of the Health and Welfare LPA can occur only following your loss of mental capacity, your attorney(s) under your Property and Financial Affairs LPA can act even while you have mental capacity, so long as you instruct them to do so. In fact, this is strongly recommended. It means going for Option 1 at section 5 on the form (that is, as soon as the LPA is registered, with your permission the attorneys can act). The final paragraph on page 12 should be qualified accordingly. Careful attention is therefore required in drawing up each LPA, especially if you are doing it yourself.
On registration, the OPG will write to both the donor and the attorneys with an LPA reference number and an activation key. This information will enable the attorney(s) to activate the LPA online on the Government’s website.
As at 17 November 2025, the fee of £82 per LPA was increased to £92. I strongly recommend that on both LPAs attorneys are appointed to act jointly and severally, if not merely severally. If jointly (only), the death or incapacity of any attorney may mean that (depending on the specific circumstances and indeed on the terms of the LPA) the LPA(s) cannot be applied without some further action.
If your advance decision does predate your Health and Welfare LPA, the Health and Welfare LPA should confirm the continuing validity of the advance decision and not conflict with it.
The ReSPECT Form (page 16)
Whether instead of or alongside an advance decision, you could consider completing the ReSPECT Form (Version 3) introduced in 2020 by the Resuscitation Council UK, which is not legally binding (though see the next paragraph).
While the ReSPECT Form is not legally binding, doctors, nurses or paramedics would have to have very good reasons for not following your wishes. It may be that you choose to write a ReSPECT Form as the end approaches, perhaps building on what you have already written in an advance decision/Living Will.
Burial or Cremation? (page 21-22)
Your family will appreciate having details of your preferred funeral directors. Indeed, I strongly recommend that you establish a relationship with them while living, as this will ease the process after your death. .It is curious that there is no requirement for regulation of funeral directors and you should ensure that those you choose belong to either the National Association of Funeral Directors or the National Society of Allied and Independent Funeral Directors.
While the family will value a letter of wishes as suggested, it may be important to give them a discretion or power of choice to vary what you have set down, so that they can achieve what is right on the day in all the circumstances – which it may not have been possible for you to envisage in advance. In particular, the family need to be able to decide what is the right shape of the ceremony for them, on which there is a variety of options, as discussed over the page.
One (almost essential) thing to remember with both a funeral and a memorial service is, wherever possible, arranging live streaming for the benefit of those who are unable to make it.
And do make sure that the provider of a funeral plan you may decide to take out is regulated by The Financial Conduct Authority (FCA), to secure your money when the time comes.
Preparing for the End (page 23-25)
There is a perhaps surprising statistic that approximately 25% of all deaths in England and Wales (at least, within the UK) are unexpected or sudden, whether caused by accident, violent assault and so on.
Each of us will no doubt have deeply held views on the subject of assisted dying, both in the light of the draft legislation which was rejected by the UK Parliament in 2026 (but which may return at some future date, suitably amended) and the experience of countries elsewhere: for example, some States in
the United States of America, Canada, Australia, New Zealand and a number of European Countries including Belgium, the Netherlands, Luxembourg and Switzerland (with Dignitas). All I shall say here is that it is a subject which it might be worth discussing with your family, so that they are clear on
your own views.
The Intestacy Rules (page 29)
While the definition of ‘children’ includes legally adopted children, it does not extend to step- children. For brothers and sisters to inherit, they must share both parents with the deceased: ‘half-blood’ siblings do not qualify.
Making and updating your Will – and any letters of wishes (page 31)
Care needs to be taken in the event of a second marriage/civil partnership, in circumstances where, in particular, there are children/grandchildren surviving from the first. As noted in the previous paragraph, new Wills should standardly be made and a parent/grandparent should take thought as to how any provision for their children/grandchildren from the first union should be protected, especially in the event of their death and a third or subsequent marriage by the surviving spouse/civil partner. Subject to Inheritance Tax considerations, a Trust for the benefit of those children/grandchildren might well be best solution. One idea might be to give a right to income (but not capital) to the surviving spouse/civil partner, followed by a gift to the surviving children/grandchildren on that survivor’s death.
Foreign Property (page 38)
Please add a new section below the paragraph on Foreign Property as follows:
Domicile and Residence
The assumption in this book is generally that the reader is both domiciled and resident within the UK, comprising England and Wales, Scotland and Northern Ireland. Domicile is broadly the country which you regard as ‘home’ (whether England and Wales, Scotland or Northern Ireland. There is now a
statutory UK residence test, dependent on a number of different factors. Historically, someone resident and domiciled within the UK is subject to Income Tax, Capital Gains Tax and Inheritance Tax on income, gains and assets (on a chargeable event) wherever those arise or are situated.
I mention this simply because major changes were made with effect from 6 April 2025, broadly abandoning domicile as a test for UK tax purposes and replacing it with a test of long-term residence for typically ten tax years of residence out of the previous 20, subject to particular qualifications. No
further detail is required in this context, but just so readers are aware in general terms. That said, domicile does remain an important concept in three non-tax contexts: rights on divorce or dissolution of a civil partnership, rights of succession – typically on intestacy – and with international estate planning in relation to the application of double taxation treaties.
Property owned outside the UK
While the example in the book is a second home in the South of France, property owned abroad (whether or not for residential purposes) could of course be anywhere in the world. To help readers in a very preliminary way with the subject, I have started to commission a series of what I call Law
and Practice Summaries from a variety of countries outside the UK. To start with these are: Australia, China Mainland, France, Germany, India, Singapore and South Africa. The intentionally brief Summaries are posted on the Resources Tab on the website (to be updated each 1 January) and I hope to add to them in due course.
Each Summary not surprisingly carries a disclaimer as follows:
‘This document is provided for general guidance only and does not constitute legal, tax or fiduciary advice. Estate planning is bespoke to each individual, and professional advice tailored to your specific circumstances and relevant jurisdictions should always be obtained. Laws and regulations may change from time-to-time, and reliance should not be placed on this document without appropriate professional confirmation.’
Your Business (page 52)
Qualifying the final paragraph, the other point to bear in mind in terms of Inheritance Tax (at least, before 6 April 2026) is the likely availability of up to 100% relief from tax in the case of a trading (but not an investment) business: see page 68 for the distinction. See below for the restriction of 100 relief from 6 April 2026. Anyone affected is strongly advised to take professional advice, if not already. And then in terms of any responsibilities you may have in a club, association or charity, do ensure that in the event of your demise, your colleagues are well aware of what you do and where any papers or information are stored, so as to be able to ensure as seamless a succession as possible.
Pensions (pages 55 and 56)
The text is revised as below, to reflect in particular the application of Inheritance Tax to pension funds from 6 April 2027
The regime for pensions is horribly complex and I cannot even attempt a bare summary. Professional advice is essential. Note the warning on page 8. What I shall do is suggest a very few questions (though not exhaustively so) which you might raise with your pensions adviser.
First of all, you need to identify what is colloquially known as your ‘pension pot’, that is the total of the funds to which you and/or perhaps your employer might have contributed or even still be contributing. And then you can consider and review with them, in the light of your other assets and likely financial needs going forward, what you might need to draw on year-by-year. Each pension provider will have its own rules which your adviser should establish. And you should, if you have not done so already, nominate your chosen recipient(s) of any amounts payable from your pension pot after your death. You will be advised also of the Income Tax liability for the recipients, depending on whether you die before or after attaining the age of 75.
Very significant changes to the pensions regime were made by Finance Acts from 2023 through to 2026. The main ‘bombshell’ is that for deaths on or after 6 April 2027 any remaining pension pot will be treated as part of the chargeable estate for Inheritance Tax purposes, subject to application of the spouse/civil partner exemption in the usual way. But then where death occurs at age 75 or more there is the potential for double taxation in the form of Inheritance Tax on the estate and Income Tax for the beneficiaries. And even if death happens under the age of 75, there may be Income Tax for the beneficiaries, if the amount paid out exceeds the deceased’s ‘available allowance’ (standardly £1,073.100). There are also issues of responsibility for reporting Inheritance Tax on pension funds and liability for paying it, on which HMRC have issued regulations.
The important thing to emphasise is that the pension pot could constitute a very significant part of your estate. And so you need to understand both the options for drawing on it before death (if not also where still working contributing to it) and of payment of any part of the pot remaining on your death. This is where advice now and full information left for your Executors on your death come in.
Memoirs (page 62)
Add the following as a new third paragraph:
In addition to the story of your own life, consider what you know and can point to by way of your family history. It is a familiar feature that once one generation has gone, a whole portion of that history dies with them. There may be someone, perhaps you, who is a keeper of that family history
and so it is important, whoever it is, that the story and the photographs are carefully kept. An alternative or additional option is getting an amateur or professional video made, whether of your own life or of your family history. For example, there is a company called Memory Bank Studios
which produces bespoke recorded interviews which future generations can treasure: see www.memorybankstudios.com
Inheritance Tax (page 64-68)
The text is revised as below, to reflect in particular the restriction of reliefs for agricultural and business property from 6 April 2026, as well as highlighting the taxation of Trusts.
Inheritance Tax or IHT (traditionally known as ‘death duties’) describes tax on capital which passes on death. In one sense, it might seem quite surprising to find a section on taxation in a book such as this. However, ‘old habits die hard’, my having advised, lectured on and written about tax professionally for 35 years. This is far from a complete guide, so do get specialist advice, perhaps from your solicitor when drawing up your Will or from your accountant, or even both. Be aware that there are certain exemptions which apply during your lifetime but not on death. So, if used properly, they can reduce the size of your taxable estate on death.
And note the warning on page 8.
The IHT regime distinguishes exempt transfers (which do not attract tax) from chargeable transfers (which do, even at nil%). There is also a category of potentially exempt transfers or PETs mentioned on page 66, which are assumed to be exempt unless they become chargeable by reason of the donor’s
death within seven years. The rate of tax will be nil to the extent that the chargeable transfer falls within the available nil-rate band mentioned on page 65. To be exempt (or potentially exempt), the transfer or gift must be made to an individual, unless where covered by the annual exemption or the
normal expenditure out of income exemption discussed on pages 66 and 67. A lifetime gift to a trust (or settlement) will be an immediately chargeable transfer except to the extent of those two exemptions. A gift under a Will to an interest in possession trust can benefit from the spouse/civil
partner exemption, though will otherwise be chargeable.
There are two types of Trust (or Settlement) for IHT purposes: a qualifying interest in possession trust and a relevant property trust. A qualifying interest in possession trust (in which one or more individual beneficiaries have a right to the income as it arises) comprises both such a trust made before 22 March 2006 and such a trust arising under a Will (which is called an ‘immediate post-death interest’ or IPDI). The beneficiary under a qualifying interest in possession trust is treated for IHT purposes as if he/she owned the property outright. Second, a relevant property trust comprises both discretionary trusts (that is, with no fixed right to income) made before 22 March 2006 and any type of trust made since then other than an IPDI. They are subject to a ‘periodic’ charge to IHT every 10 years, standardly at 6% (after any available part of the nil-rate band). Since 6 April 2026, that rate of 6% is reduced to 3% in the case of qualifying Business and Agricultural Property above the minimum threshold of typically £2.5 million.
The General Rule on Death
The value of your Estate is totted up. That includes any chargeable gifts made in the seven years before you die, at their then-value. For anyone who died before 6 April 2025 who did not have a United Kingdom domicile (which is the country where they had made their permanent home), then,
broadly speaking, only property within the United Kingdom attracted IHT. However, even if domiciled outside the UK under the general law, an individual was still be treated as domiciled within the UK for IHT purposes if they had been resident here for at least 15 out of the previous 20 tax years – or if domiciled in the UK within the three years before death. Since 6 April 2025 the law has abandoned domicile as a test for UK tax purposes and has replaced it with a test of long-term residence for typically ten tax years of residence out of the previous 20, subject to particular qualifications. No further detail is required in this context, but just so readers are aware in general terms.
The first £325,000 (the ‘nil-rate band’) of your Estate is free of tax, with the balance charged at 40%, subject to the exemption for gifts to a surviving spouse/civil partner. The basic nil-rate band of £325,000 has applied since 6 April 2009 and has been ‘frozen’ until the end of tax year 2030/31. In addition, there is a residence nil-rate band of £175,000 which applies where a property which has at some time been the residence is left to a direct descendant (which includes step-children, adopted children and the spouse/civil partner of a descendant). The residence nil-rate band is tapered once the chargeable
estate exceeds £2 million and disappears completely if the estate exceeds £2.5 million. To the extent that either nil-rate band is not used on the first death of a married couple or a civil partnership, the unused percentage can be passed on to the second death. The rate of 40% is reduced to 36% if gifts to
charities or registered clubs total 10% or more of the amount otherwise chargeable at 40%.
The chargeable estate on death includes any ‘failed’ potentially exempt transfers (PETs), that is gifts which the donor fails to survive by seven years (see page 66). Where the gift exceeded the nil-rate band of £325,000 and more than three years have passed since the date of the gift, ‘tapering relief’
applies to reduce the rate of tax charged.
Any IHT which is payable becomes due on the last day of the month falling six months after that in which death occurred. In practice, except in very straightforward cases, this is unlikely to happen and interest will then start to run. If the application for Probate shows Tax as payable, it must be paid
(typically through a bank loan, if not by the residuary beneficiaries) before Probate will be granted. Very often an initial estimate of Tax will be finalised by agreement with HMRC when the Estate is wound up.
“If you were going to die soon and had only one phone call you could make, who would you call and what would you say? And why are you waiting?”
(Stephen Levine, American poet, author and teacher, 1937-2016)
The Lifetime Exemptions
– Potentially exempt transfers (PETs). These are gifts to an individual which the donor survives for seven years, in which case it becomes exempt. Death within that period brings the consequence described on page 65. A gift must be absolute, that is the donor must enjoy (or ‘reserve’) no benefit from it. Payment of a full market ‘rent’ (which should continue until death) prevents a benefit arising – and see the family tale on page 48 for an illustration of how this might work. Note that Capital Gains Tax may be payable on a gift.
– The annual exemption. Gifts of £3,000 in total (to one or more people) in a tax year (6 April to 5 April) are exempt. To the extent that the allowance is unused, it can be carried forward for one year only. The annual exemption could be used for gifts in cash or perhaps to pay premiums on a life assurance policy written in trust for others or even to make gifts in kind – a painting worth up to £3,000 for example. Alternatively, it could be used to create or to add to a stakeholder pension for a child or grandchild: a payment of £2,880 (net of 20% basic rate tax, i.e. £3,600 gross, to which the Government will add the
tax of £720) can be made for a minor beneficiary or indeed an adult. The effect of compounding can build up a sizable find over time.
– The £250 small gifts exemption. A gift of up to £250 (but no more) to any individual in a tax year is exempt. Note that this exemption can’t be used in conjunction with the £3,000 annual exemption. So a gift of £3,250 to a particular individual will be covered by the annual exemption of £3,000 and as to £250 (if not within the normal expenditure out of income exemption – see below) will be a PET.
– Normal expenditure out of income. A transfer will be exempt if (taking one year with another) it was made out of income leaving the donor with sufficient net income to maintain his/her usual standard of living, that is without resort to capital. To establish this, a pattern of giving should be started as early as possible, with records kept to back up any claim.
– The marriage/civil partnership exemption. When a person gets married or enters into a civil partnership, the exemption depends on the relationship between donor and donee:
– £5,000 per parent (or step-parent)
– £2,500 per grandparent (or step-grandparent)
– £1,000 for all others.
A gift may be in kind as well as in cash. The gift must be an outright gift – and the exemption will not apply if the nuptials are called off.
Reliefs and Exemptions applying both to Lifetime Gifts and on Death
– The spouse/civil partner exemption: see pages 65-66. The exemption applies equally to lifetime gifts and to inheritances following a death. It is limited to £325,000 for gifts from a UK resident person to a spouse/civil partner who is not UK resident. Before 6 April 2025, the application was to gifts from a UK domiciled person to a non-UK domiciled spouse/civil partner. However, the exemption applies only in cases where the couple are legally married or are registered civil partners. It is a common misapprehension among those who otherwise live together (however long and stable the relationship) that on the first death, in the absence of a Will, the survivor inherits everything and that, whether or not there is a Will, there is an exemption from IHT. Both views are mistaken (see page 29) – and the current consultation on cohabitation (see below) does not seek to alleviate that.
– The charities exemption. This exemption applies to gifts on death just as to lifetime gifts. However, one advantage of a lifetime gift is the possibility of Income Tax relief for Gift Aid: both basic rate recovery for the charity and possibly higher rate relief for the donor. So a charitably (and tax-saving) minded person, who is a higher rate taxpayer, might on their deathbed be advised to make a gift to one or more charities before they die rather than under their Will, provided they pay in that tax year enough Income Tax or Capital Gains Tax to ‘frank’ the tax recovery by the charity.
– Reliefs for agricultural and business property. Subject to particular conditions, an interest in a trading business (or shares in a trading company) is likely to attract Business Property Relief at up to 100% on market value in computing IHT. If the business is a farm, a mix of Agricultural Property Relief and Business Property Relief may well apply. The reliefs apply equally with lifetime gifts, though there is then an additional condition that, should either donor (the giver) or donee (the recipient) die within the seven years, the donee must still have retained at that point either the original or qualifying replacement property
and that (very broadly speaking) it would still qualify for relief in his or her hands, under the ‘claw-back’ rule.
There is also (as at 1 August 2026, at least 28 ) a very favourable Capital Gains Tax rule which means that a gift of such a property on death is preferable in overall tax terms to a lifetime gift. This is because of the general rule on death that any inherent capital gain in the property is effectively ‘washed’ and taken out of charge to tax, with the new owner inheriting at the then market value. So, in the case of qualifying agricultural and business property, there is a ‘double whammy’ in terms of achieving both up to 100% relief from IHT and the disappearance of any inherent chargeable gain in the property.
This type of relief needs detailed professional advice and may very easily be restricted in a future Budget.
As from 6 April 2026, the reliefs for qualifying Agricultural and Business Property will apply at 100% only to the first £2.5 million of the total value of qualifying Agricultural and Business Property in the ownership of a particular individual or Trust (made before 30 October 2024). Above that threshold the relief will be restricted to 50%, that is producing an effective rate of IHT of 20%, albeit payable interest-free over ten years. If on or after 30 October 2024 an individual creates more than one Trust, the £2.5m threshold is divided between all such Trusts. Shares quoted on certain Stock Exchanges such as the Alternative Investment Market (or AIM) attract 100% Business Property Relief once owned for two years, given that the business of a company is a qualifying trade. As from 6 April 2026 such relief will be restricted to 50%. As for Agricultural Property Relief, while use for agricultural purposes is necessary, the relief will as from 6 April 2025 also apply to land managed under a qualifying environmental agreement.
The £2.5 million threshold for 100% relief will now be transferable between spouses/civil partners, that is, available on the second death to the extent not used on the first.
Those affected by these new restrictions will have been taking professional advice on how perhaps to restructure the business, along with the use of appropriate life assurance written in trust.
Cohabitation – A Fairer End to Relationships
The Government has launched a Consultation on providing some protection at law for cohabiting couples who are neither married nor in a civil partnership. The Consultation opened on 5 June 2026 and will close on 14 August 2026. There are three issues:
– first for married couples and civil partners, strengthening the financial position on divorce and dissolution;
– when cohabitants separate, the introduction of a framework of rights and protections, especially to help vulnerable individuals (mainly women, children and victim survivors of domestic abuse, including economic abuse); and
– considering how a surviving cohabitant might have an entitlement on the first death where there is no Will.
Note, however, that there is no proposal to introduce an exemption from Inheritance Tax.
Finances (page 71)
Some financial advisers offer a model which enables you to calculate what you might need in terms of cash in the years ahead. This is based on the age(s) of a single person or a couple, your state(s) of health, current and prospective spending and future financial needs, especially taking into account the possibility of care home costs. Some of these models can be quite sophisticated. Their use lies in providing you with some guidance on what you might be able to afford safely to give away now.
Setting the Scene (page 74)
AtaLoss is an award-winning UK charity helping bereaved people find support and wellbeing. Their signposting service (www.AtaLoss.org, which is referenced in Appendix 7 on page 98) directs people to the whole range of bereavement services, resources and information provided. This enables the bereaved to find timely and holistic support, tailored to their particular circumstances and needs, for all their grief journey. The charity also provides the peer group support programme – The Bereavement Journey®, which is also referenced on page 98.
Sadmin (page 74)
If you go to Collins’ Dictionary, the word ‘sadmin’ (as a combination of ‘sad’ and ‘admin’) is defined as ‘the informal administrative paperwork that a bereaved person must complete following the death of a close relative’. So the concept very much goes to the heart of what this book is all about. And I have been interested to discover recently that the charity Marie Curie (referenced in Appendix 7 on page 106) has taken theinitiative to make ‘sadmin’ simple, in particular by actively lobbying companies to ease the administrative burden for grieving families.
Obtaining The Death Certificate (page 75 & 76)
The Death Certificate is confirmation of registration of a death in the UK. A significant change to the process of obtaining it was introduced on 9 September 2024. Now, a Medical Examiner is needed to certify every death except those which come before a coroner. The MCCD (Medical Certificate of Cause of Death) requires two signatures to ensure that it is valid. In most cases the first signature will be the person called the ‘Attending [Medical] Practitioner’. The Attending Practitioner will be either a doctor in the hospital or nursing home, or the GP if death occurs at home. The second signature by way of confirmation will be that of the relevant Medical Examiner. Further, the new MCCDs look rather different from the previous short-term death certificates, as they set out detailed information and run to several pages.
The family do need to be quick in registering a death: subject to the different procedure where deaths are referred to a coroner (see below), up to five days after contact by the Medical Examiner are allowed in England, Wales or Northern Ireland, whereas it is eight days in Scotland. The fee is: £12.50 in England and Wales, £10 in Scotland and £8 in Northern Ireland.
On registering the death the Registrar will provide a certificate for burial or cremation (the ‘Green Form’), which the Minister or other person arranging the burial or cremation will need as permission, as will the Funeral Director.
While anyone can apply for a copy of a Death Certificate, only certain individuals may register a death, namely: relatives; someone present at the death; if the death happens at a private home, someone living there; the person arranging the funeral; a personal representative; or, if the death occurred in hospital or a nursing home or care home; an official from that institution.
If the registration is made in person, the Death Certificate will be issued there and then. Alternatively, a Death Certificate can be ordered online and costs £12.50, usually sent some four days after the application. This assumes that you have a General Register Office (GRO) reference number. If not, application should be made to the local register office where the death was registered. There is a priority service, which costs £38.50 with the certificate sent the following working day for orders by 4pm. Interestingly, it is illegal to photocopy a Death Certificate, which anyway are not accepted as proof. For all purposes an original or an official certified copy must be used. An official certified copy also costs £12.50, typically sent second within 15 working days.
England and Wales
The Medical Examiner will email the MCCD to the General Register Office appropriate to the deceased’s postcode. The Medical Examiner will then telephone (or email) the applicant to confirm that that has been done, so enabling the applicant to make an appointment to see the Registrar.
The Registrar will want to know from the applicant:
* the deceased’s full name
* any previous names, for example, maiden name
* date and place of birth
* their last address
* their occupation if not retired
* the full name, date of birth and occupation of a surviving or late spouse/civil partner
* whether the deceased was receiving a State pension or other benefits.
It is helpful if the applicant can take to the Registrar:
* Birth Certificate
* NHS Medical Card or number
* Council Tax Bill
* Driving Licence
* Passport
* Marriage/Civil Partnership Certificate where applicable
* Details of any State Pension or other Benefits being paid at the date of death
* Proof of address, eg a utility bill.
Production of the above documents is not essential, though the information given within
them must be produced, along with some other details.
Scotland
The death is registered at a Registration Office: the local one can be found from www.nrscotland.gov.uk. The Registration Office will offer the applicant either an in-office appointment or the ability to register the death by telephone or during an online call. The information needed will be as above, plus the full name and address of the deceased’s doctor. Essential documents will be the MCCD, Birth Certificate and (if applicable) Marriage/Civil Partnership Certificate, together with the NHS no (not necessarily the Certificate). As well as being forwarded to the Registration Office, the MCCD can also be emailed to the applicant.
Northern Ireland
The process is similar. The doctor who signs the MCCD will pass the applicant’s details to the Registrar, for the Registrar to contact the applicant, to enable him/her to make an appointment at the appropriate Registration Office, taking along the Death Registration Form. For further details see www.nidirect.gov.uk.
A sudden or unexpected death
A Coroner (or Procurator Fiscal in Scotland) may be appointed to investigate the circumstances of the death, both for official purposes and to provide some understanding (if not comfort) to family and friends. Once the investigation has been completed, the Coroner will issue a notification allowing application to be made to register the death.
Death outside the UK
Here it will be the laws of the country where the death took place which will determine what needs to happen.
The Moral?
So, it is not a bad idea to leave with your papers a list of the necessary information/documents, for use when the time comes, perhaps in a safe with details of how to access them. Typically, you will replace the council tax bill from time to time and you are likely to have your driving licence in your wallet or purse.
Probate Fee (page 80)
Note the recent increases in the flat probate fee where charged: £526 from £300 on 13 July 2026 and £300 from £273 between 1 May 2024 and 12 July 2026. Note also the reduction in the charge for obtaining an ‘office copy’ (viz, official copy) of the Grant of Probate from £16 to £2 with effect
from 13 July 2026, to just about where it was at £1.50 up to 17 November 2025.
Appendix 7
SOME USEFUL RESOURCES
Books
Ritchie, Stuart, ’Who Will Get My Money When I Die?’ Rethink Press, 2024
Subtitled ‘The Concise Guide to Making Your Will and Reducing The Impact of Inheritance Tax on Your Estate’, this is a significant addition to the existing literature on the subject. Drawn on Stuart Ritchie’s extensive experience in advising a wide-range of clients (with lots of helpful real life examples), the book is a clear guide to mitigating potential Inheritance Tax liabilities, while planning for possible needs in old age and in case of ill-health. The book includes useful guidance on choosing executors and how to decide what to put in a Will.
Wellman, Jodi ‘You Only Die Once – How to Make It to the End with No Regrets’ 2024
Psychologist Jodi has established an intriguingly named website Four Thousand Mondays, that is the 80 years or so of what might be the average lifetime. So,
depending on how long you have to go, she makes the point that you are generally in charge of how to spend your time, whether it is ‘toiling at a job you hate, or creating a career you love; scrolling mindlessly for hours a day, or pursuing the hobbies and travel that light you up’ … ‘dreading the end, or living a full life that allows you to greet the grim reaper with a smile’. Written in Jodi’s characteristic style, the book is something of a rollicking read, full of a huge variety of stories, exercises, quizzes, quotations and a step-by-step plan ‘to awaken the liveliest version of you’. I can heartily endorse this book as ‘the healthy dose of mortality you need to start living with urgency and meaning’.
Websites
Bereavement – www.ataloss.org
(page 106)
Please replace the text with the following:
AtaLoss wants all bereaved people across the UK to be supported through grief for healthy outcomes. They appeal to everyone making preparations for their death:
– not to be too prescriptive over their funeral wishes, but to leave options open to help with grief;
-to direct their families with their Will to AtaLoss.org and TheBereavementJourney.org (see below); and
-to consider supporting AtaLoss through their Will, to enable the charity to help their loved ones one day.
End of Life planning – www.endoflifematters.com
Ann Kenrick OBE, former Master/CEO of the Charterhouse charity which supports older people in need, provides support and guidance to individuals and groups to get their affairs in order and plans in place. Whatever your situation – young, older, or, like most of her clients, somewhere in the middle – you will receive personalised, creative and empathetic support relating to your particular life context. Ann also runs free Death Cafés and practical, interactive workshops for community groups and corporates.
Memoirs – www.memorybankstudios.com
This is a service which (in its own words) ‘offers one of a kind interviews and compilations of your footage, so that your story can be told to your future generations’.
Pre-death organisation – www.zenplans.com
Zenplans is a digital estate vault (available through solicitors) which helps you organise key estate information in one secure place. This information can be
accessed by your executors and next of kin at the appropriate time, ensuring that everything is in order when needed most.
Post-death administration – www.keylu.com (Page 108)
This should be deleted, Keylu having stopped business.
INDEX (page 112)
Add Domicile 65, 68