Executor checklist: the first 30 days (South Africa)
Reporting the estate to the Master of the High Court and starting the formal administration within the first month. Practical, plain-English checklist for South African executors and family members.
Reporting the estate to the Master of the High Court and starting the formal administration within the first month.
These checklists are written for South African estates governed by the Administration of Estates Act 66 of 1965 and the Estates Regulations.
Step 1: Report the estate to the Master
Within 14 days of date of death, report the estate at the Master's Office that covers the deceased's last ordinary residence. Lodge the J294, J243, J190, the original will, the death certificate and the deceased's ID.
If gross assets are R250,000 or less, request appointment under Section 18(3) for Letters of Authority instead of full Letters of Executorship.
Step 2: Apply for Letters and a SARS estate number
The Master issues Letters of Executorship (J238) or Letters of Authority (J170). Order three to five originals - banks and Deeds Offices keep them.
Register the estate with SARS via eFiling. The estate must have its own income-tax number from the date of death.
Step 3: Open the estate late bank account
With the Letters and the SARS estate number in hand, open an estate late banking account at the deceased's main bank. Every estate credit and payment runs through this account.
Practical tips
- Keep a single shared notebook (or vault) with every reference number, contact name and document location. Estate administration runs on follow-ups.
- When in doubt, write to the Master and the SARS estates branch in writing rather than relying on phone calls. A paper trail protects the executor against later challenge.
Frequently asked questions
When does the first 30 days window start?
The clock starts on the date of death (or, where Letters are required, on the date the Master issues Letters of Executorship).
Can a family member do this without an attorney?
Section 18(3) estates (gross value R250,000 or less) can usually be handled by a family member without an attorney. Estates above that threshold are technical enough that most families appoint a fiduciary practitioner or attorney to act as executor.