selling
Executor duties when selling a house: what you must do and the steps in order
Executor duties when selling a house in England and Wales: probate first, inheritance tax deadlines, capital gains tax and the order to work in.
- 4 min read
- Last reviewed 4 November 2026
- By Your Property Check team
Key answer
Part 1 of 8
The short version
General information, not legal or tax advice. We read the GOV.UK pages below on 4 November 2026. They cover England and Wales, and Scotland uses confirmation instead of probate. If you are grieving and this feels like a lot, free guidance is available from Citizens Advice and MoneyHelper, and a solicitor who handles estates can take on much of the work.
Part 2 of 8
Do you need probate first?
GOV.UK says probate is the legal right to deal with someone's estate, meaning their property, money and possessions. If there is a will, the executors named in it can apply. If there is no will, the closest living relative can apply. Probate may not be needed where property was owned jointly, because it passes automatically to the surviving owners.
On selling, GOV.UK is direct: "You should not make any financial plans or put property on the market until you've got probate." Its guide to selling a property for someone else repeats that you should check whether you need to apply for probate before selling. Our article on selling a house in probate covers the sale itself, and how long probate takes covers the wait.
Part 3 of 8
Steps in order
| Step | What to do | Source |
|---|---|---|
| 1 | Check whether you need probate and who can apply | GOV.UK: Applying for probate |
| 2 | Estimate the estate's value | GOV.UK: Applying for probate |
| 3 | Report to HMRC on form IHT400 within one year if Inheritance Tax is owed | GOV.UK: Applying for probate |
| 4 | Pay what is due towards Inheritance Tax | GOV.UK: Paying Inheritance Tax |
| 5 | Apply for the grant | GOV.UK: Applying for probate |
| 6 | Market and sell the house | GOV.UK: Selling a property for someone else |
| 7 | Report any Capital Gains Tax and pay debts and taxes before distributing | GOV.UK: Tax when you sell property |
Part 4 of 8
Inheritance tax
GOV.UK says the standard rate is 40%, charged only on the part of the estate above the threshold. The tax-free threshold is £325,000, and it can rise to £500,000 if you give your home to children or grandchildren. The executor pays the tax from the estate's funds.
On timing, GOV.UK says you must pay by the end of the sixth month after the person died. For example, a death in January means payment is due by 31 July. HMRC charges interest if you pay late. GOV.UK also says you usually need to make a payment towards any tax due before you can get the grant, and that if you cannot release estate funds you can ask to postpone payment. Our guide to inheritance tax on a house has worked examples.
Part 5 of 8
Capital gains tax on the sale
GOV.UK says that if you sell property belonging to someone who has died, you include this when you report the estate to HMRC. For most sales of UK property that are not a main home, CGT must be reported and paid within 60 days. Our guide to capital gains tax when you sell a house explains the basics, and the CGT calculator runs a sum.
The value of an inherited asset matters. GOV.UK's market value page says that for inherited assets where you do not know the Inheritance Tax value, you use market value at the date of death. We could not read a page on how personal representatives work out the starting value, so ask your solicitor how the probate valuation is used in your case. A professional valuation at the date of death is useful evidence either way. For a first range from sold prices, see our house value check, though it is not a date of death valuation.
Part 6 of 8
Can an executor buy the house?
GOV.UK's pages we read do not address an executor buying from the estate. If you or a beneficiary want to buy, take legal advice first, because the estate must be dealt with fairly for everyone entitled to it.
Part 7 of 8
Distributing the proceeds
GOV.UK says debts and taxes should be paid before the estate is distributed, as set out in the will or the law. Do not distribute early. If anything is unclear, keep the money in the estate account until your solicitor confirms the position.
Part 8 of 8
Other routes
If the home will not sell quickly, see our tool for inherited property options and the probate timeline. Speak to a solicitor before taking any step that commits the estate.
This page is general information, not legal or tax advice.
Our take
Get probate first, then plan the sale
Our view: the order matters more than the speed. GOV.UK says not to put the property on the market until you have probate, and Inheritance Tax is due by the end of the sixth month after death, so plan the tax before the sale. The common mistake is distributing money before debts and taxes are settled.
What Your Property Check adds: our free house value check gives an honest range from real HM Land Registry sold prices, with the comparable sales shown. It is a guide for planning, not a probate valuation, so ask your solicitor how the valuation is used.
Our opinion, drawn from the facts on this page: not advice and not a forecast. We earn from OfferCheck reports and from introducing sellers to cash buyers, so weigh it with that in mind (see our disclosure). We are not authorised or regulated by the FCA.
Questions, answered
Frequently asked questions
What does an executor have to do about the house?
Can an executor sell a house without probate?
Who pays inheritance tax and when?
What is the date-of-death value and why does it matter?
Can an executor buy the house?
Where this comes from
Sources
- GOV.UK: Applying for probate
- GOV.UK: Inheritance Tax
- GOV.UK: Paying Inheritance Tax
- GOV.UK: Tax when you sell property
- GOV.UK: Capital Gains Tax market value
- GOV.UK: Selling a property for someone else
Last reviewed 4 November 2026 by the Your Property Check team. This page is general information, not legal, tax or financial advice. For your own situation, speak to a conveyancing solicitor or another qualified professional.