Small estates and letters of authority

By SortMyCover editorial team. Last reviewed 18 October 2026. Fact-checked by SortMyCover editorial team on 18 October 2026. See our editorial policy.

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Estate of R250 000 or less

Letters of authority
A Master's representative winds it up
Usually no full account, unless there are minor heirs

Estate of more than R250 000

Letters of executorship
An executor winds it up
Liquidation and distribution account within six months

Source: the Master of the High Court. Information, not advice.

Short answer

If an estate is worth R250 000 or less, the Master of the High Court can issue letters of authority instead of letters of executorship. A Master's representative then winds up the estate, usually without lodging a full account unless there are minor heirs. This is information, not advice.

Many estates are small: a bank account, household goods, perhaps a car. The Administration of Estates Act has a simpler route for them. This page explains it using the guidance of the Master of the High Court.

Letters of executorship or letters of authority?

The Master says that if an estate is worth more than R250 000, letters of executorship must be issued to an executor. If it is worth R250 000 or less, the Master can issue letters of authority under section 18(3) of the Administration of Estates Act instead.

Who is the Master's representative?

The person the Master appoints to deal with a small estate, from the nominations made when the estate is reported. The letters of authority let that person collect the assets, pay the debts and transfer what is left to the heirs.

The documents

The estate is reported in the same way, within 14 days, with the death notice (J294), the death certificate and the original will if there is one. For a small estate the Master also asks for an acceptance of the Master's directions (J155). How to report a deceased estate has the full list.

Is an account still needed?

The Master says a Master's representative usually does not lodge a liquidation and distribution account unless there are minor heirs. Money due to a minor is paid into the Guardian's Fund. The Guardian's Fund explains how it works.

Where to report

At the Master's office for the area where the person lived in the 12 months before death. Some magistrates' offices also act as service points for smaller estates. The Master's helpline, 012 406 4805, can say which office applies.

If there is no will

The same route applies. The next-of-kin affidavit (J192) records the family members, and the Intestate Succession Act decides who inherits. Dying without a will: who inherits sets out the order.

Questions for the Master's office

Which office deals with this estate?
Which forms are needed for a small estate?
Can the estate be registered online?

Where SortMyCover fits

SortMyCover does not administer estates and gives no advice. It books a call with a will consultant about a will.

Sources

Deceased Estates: How to report, Master of the High Court (Department of Justice and Constitutional Development). Page seen October 2026. Used for: Letters of authority and the forms.
Frequently asked questions, Master of the High Court (Department of Justice and Constitutional Development). Page seen October 2026. Used for: The Master's representative and the account.
Deceased Estates, Master of the High Court (Department of Justice and Constitutional Development). Page seen October 2026. Used for: Which office, and the helpline.
Guardians and Custodians (Guardian's Fund), Master of the High Court (Department of Justice and Constitutional Development). Page seen October 2026. Used for: Money due to a minor.