A letter of executorship (form J238) is the document the Master of the High Court issues to appoint an executor in a deceased estate worth more than R250 000. It is issued under sections 13 and 14 of the Administration of Estates Act 66 of 1965. Once someone dies, nobody may withdraw funds from the deceased’s bank accounts or deal with estate assets without the Master’s permission, and the letter is what gives the executor that authority.
To get one, you report the estate to the Master within 14 days of death and lodge the documents below. The Master’s own guide is on the how to report a deceased estate page. Letters of executorship are also written as “letters of executorship” or “executorship letter”; they all mean the same document.
Legal Requirements at a Glance
- Estate value: if the estate exceeds R250 000, letters of executorship must be issued and the full Administration of Estates Act process followed. If it is below R250 000, the Master may dispense with letters of executorship and issue letters of authority under section 18(3) instead.
- Time limit: the estate must be reported by an interested party within 14 days.
- Where: the Master’s Office for the area where the deceased normally lived.
- When to report: an estate need only be reported if the deceased left assets or a will.
- Who issues it: only the Master’s Office. Reporting documents must be posted or handed in at the Master’s Office; faxed documents are not accepted.
The official sources describe the line between the two letters differently for an estate of exactly R250 000, so ask the Master’s Office which applies if your estate is at that figure. For the lighter process see our guides to letter of authority requirements and letter of authority for deceased estate requirements.
Documents, Forms and Evidence Required
For an estate above R250 000 the Master lists the following reporting documents:
- Death notice (form J294)
- The original or a certified copy of the death certificate
- A marriage certificate or acceptable proof of marriage, if applicable, and a declaration of marriage by the surviving spouse
- All original wills and codicils
- The next-of-kin affidavit (form J192), if there is no valid will
- The inventory of all the deceased’s assets (form J243)
- The heirs’ nomination of an executor, where there is no will or the will names no executor
- The executor’s acceptance of trust (form J190) in duplicate, with a certified copy of the photo page of the executor’s ID
- The undertaking and bond of security (form J262), unless the executor is exempt
Security is not required if the will exempts the nominated executor, or if the executor is the parent, spouse or child of the deceased. The forms are on the Master’s forms page. Download them from there rather than from third-party sites. If your documents need certifying first, see our certified copy requirements.
Eligibility and Formal Requirements
The executor is normally the person named in the will or, if there is no will, the person the heirs nominate. The Master’s FAQ advises a lay executor to be assisted by an attorney, trust company or accounting firm, and executors carry legal duties and personal liability for maladministration.
The Master must receive the original will. A certified copy is not accepted. If the original is lost, the estate devolves under the Intestate Succession Act unless the High Court orders the copy to be accepted. For what makes a will valid, see requirements of a valid will in South Africa.
Unless exempted, the executor must lodge security for the full value of the estate. Magistrates’ offices act as service points for small estates, but estates with a will or worth more than R125 000 are transferred to the provincial Master’s Office, so report directly to the Master.
Application, Certification or Registration Steps
This is how to get a letter of executorship in South Africa, and where to get it: from the Master of the High Court for the area where the deceased lived. There is no separate application form for the letter itself; it follows from reporting the estate.
- Gather the documents listed above, including the original will.
- Report the estate within 14 days. Post or hand the documents in at the Master’s Office. The Masters’ online registration system at dojonline.justice.gov.za started on 10 October 2023 at the Johannesburg, Durban, Cape Town, Pretoria and Thohoyandou offices, with other offices to follow. Original wills must still be lodged physically. Ask your Master’s Office whether it takes online registrations.
- The Master opens a file, an examiner checks the documents, and the assistant Master accepts or rejects the will.
- For an estate of R250 000 or more the Master considers the appointment of an executor. Smaller estates get a Master’s Representative.
- The Master issues the letter of executorship (form J238), which you must collect or receive from the Master’s Office.
Fees, Processing and Validity
What does a letter of executorship cost? The Master charges a fee on estates under the Administration of Estates regulations, and the current amount should be confirmed with the Master’s Office before you lodge. The executor’s own remuneration, according to the Master’s FAQ, is 3,5% of the gross value of the assets and 6% of income accrued and collected after death, with a minimum of R350, plus VAT if the executor is registered. Check the current regulations, as tariffs can change.
The Master publishes no processing time for letters of executorship, so ask the Master’s Office handling your file how long it is currently taking.
Once appointed, the executor has six months to lodge a Liquidation and Distribution Account. Creditors then have 30 days to claim and the account lies open for inspection for 21 days. The executor has two months after that to distribute. When the Master is satisfied, the executor is released and the security is reduced to nil.
Frequently Asked Questions
What is a letter of executorship?
It is the Master of the High Court’s formal appointment of an executor to administer a deceased estate above R250 000 (form J238). Without Master’s permission, nobody may withdraw money from the deceased’s accounts or deal with estate assets.
What is the difference from letters of authority?
Letters of authority (form J170) are issued under section 18(3) for estates below R250 000 and let the representative administer the estate without the full Administration of Estates Act procedure. Letters of executorship are required above R250 000.
Who is appointed as executor?
Normally the person named in the will, or if there is no will, the person nominated by the heirs.
Where do I get a letter of executorship?
From the Master’s Office covering the area where the deceased normally lived. Magistrates’ offices are service points only and pass larger estates to the Master.
How do I apply for a letter of executorship?
Report the estate to the Master within 14 days with the documents listed above. The Master then considers the executor’s appointment and issues the letter.
Can I report an estate online?
At selected Masters’ offices, yes, through the online registration system. The original will must still be lodged in person or by post.
Do I need the original will?
Yes. The Master cannot accept a certified copy of a will.
Confirm the current threshold, forms and fees with the Master of the High Court, and take legal advice on administering a specific estate. See official document requirements and browse all legal and document requirements.