Where the gross value of a deceased estate does not exceed R250,000, the Master may apply the simplified procedure in section 18(3) of the Administration of Estates Act.

Instead of appointing an executor and issuing Letters of Executorship, the Master can appoint a Master’s Representative and issue Letters of Authority. The Master’s Representative is then authorised to collect the assets identified in the appointment, pay the estate’s debts and transfer the residue to the persons entitled to it. The formal Liquidation and Distribution account process that applies where an executor is appointed is generally dispensed with unless the Master requires further accounting.

The estate must still be reported and properly administered. A small estate can involve difficult issues such as minor heirs, disputed ownership, insolvency, tax or competing family claims.

Some Magistrates’ Offices operate as service points for the Master. This is separate from the R250,000 section 18(3) threshold. Under the current Chief Master’s directive, the service point limits depend on whether the Paperless Estates Administration System (PEAS) has been rolled out at that office. The current Master’s guidance should be checked when the estate is reported.

See also: Where would an estate valued under R250,000 be reported? | How to register a deceased estate?

Disclaimer: The information provided here is intended as general guidance only and does not constitute legal, tax, or financial advice. Every situation is unique, and legislation is subject to change. We invite you to reach out to our team at Wealth and Legacy Group for guidance tailored to your specific circumstances.