There may well be nothing for them to do!
The first action must be to check with the Probate Registry to see
whether there has been a grant of probate. his enquiry will cost a
princely £6.
Rest assured that nobody will be able to access any bank account, sell
any property draw any insurance benefit etc. without any such document
(except funds to pay for the funeral on the production of a death
certificate) Even then some banks will insist upon dealing with the
undertaker etc. directly.
Part of procedure involved in the application for an grant is a tax
declaration regarding the estate. If inheritance tax is due then H.M.R &
C have first call on the estate and will want to come to an arrangement
as to how and when it will be paid. The executor is legally responsible
for this sum. They will be prepared to wait (for example until a house
is sold) but the estate should not be distributed until this liability
has been fully discharged.
AS I say HMRC and customs will be prepared to wait but not for ever and
property (the sale of which is the usual cause of delay in administering
a will) cannot be done anonymously or secretly since the transaction is
recorded by the Land Registry.
If H.M. R & C find that an executor is in a position to pay the IT due,
They will chase it all right and with vigour.
So pay up Mr Smith!