Deputies: manage a Court Funds Office account

Skip to contents of guide

The person you're deputy for dies

Write to the Court Funds Office to tell them if the person you’re deputy for has died. Send a certified copy of the death certificate if you can get one.

Court Funds Office
Sunderland
SR43 3AB

You’ll need to include certain information depending on

  • who’s dealing with the estate
  • whether there’s a will

If you’re dealing with the estate

Ask for a Certificate of Funds when you write to the Court Funds Office about the death. This shows how much money is in the account and investments.

You’ll need this information to deal with the person’s tax and estate (their money, property and possessions)

If you’re not dealing with the estate

Tell the Court Funds Office who is dealing with the estate (the personal representative) and provide their contact details.

The Court Funds Office will provide the personal representative with information and the forms required to close the account.

If the person did not leave a will

If the person died without making a will and has no living relatives, the Court Funds Office will contact the Treasury Solicitor or Solicitor for the Duchy of Cornwall or Lancaster. They will deal with the person’s money, property and possessions as an unclaimed estate.

Payments for funeral expenses

The personal representative or the person who arranged the funeral can apply for funeral expenses to be paid to the funeral provider out of the account.

  1. Fill in form CFO FE1.

  2. Send it to the address on the form with the funeral provider’s invoice and a certified copy of the death certificate.

Funeral expenses must be in keeping with the value of the person’s estate - they cannot include payments for:

  • headstones
  • refreshments at the funeral service

Payments for inheritance tax

The personal representative can apply for inheritance tax to be paid to HM Revenue & Customs (HMRC) out of the account.

  1. Fill in form CFO IHT1.

  2. Send it to the address on the form with the completed form IHT423 and certified copies of the death certificate and any will.

View a printable version of the whole guide

Related content