AML for Probate Solicitors — UK guide
The four probate CDD touchpoints, historical source of wealth, sanctions screening of the deceased, and how mid-market firms handle multi-jurisdictional estates.
By Mehmood Rajoka · Last updated 2026-06-08
TL;DR — Quick Summary
- •Probate and estate-administration work falls within MLR 2017 scope — the deceased's assets, the executors administering the estate, and the beneficiaries receiving distributions all create CDD touchpoints for the law firm.
- •The substantive challenge is that beneficial-ownership identification works differently here: the deceased can no longer be identified directly, executors are acting in a fiduciary capacity, and beneficiaries may not be known with certainty until distribution.
- •Source of wealth is historical not current — the deceased's lifetime wealth accumulation. Grants of probate, estate accounts, and the will itself are primary evidence; supplementary evidence (audited accounts, sale contracts for major lifetime asset disposals) supports the picture.
- •Sanctions screening must extend to the deceased, the executors, and the identified beneficiaries — the deceased's name remaining on a sanctions list (e.g. designated by reason of pre-death conduct) doesn't prevent estate administration but does affect how distributions can be made.
- •Multi-jurisdictional estates — common for international families — add ROE, foreign tax authority, and cross-border CDD considerations on top of the standard framework. Mid-market probate firms commonly handle these as a specialist workstream.
Answer-first summary
Does AML apply to probate work?
Yes. Probate and estate administration falls within MLR 2017 scope for law firms providing services as 'independent legal professionals'. The deceased's assets, the executors administering the estate, and the beneficiaries receiving distributions all create CDD touchpoints. The substantive standards apply with adaptation for the probate context — the deceased cannot be identified directly, executors act in a fiduciary capacity, beneficiaries may be identified gradually through administration. Source of wealth is historical not current — the deceased's lifetime accumulation, evidenced through will, grants of probate, IHT returns, audited accounts, and prior grants where the deceased inherited.
- 4 CDD touchpoints: deceased + executors + beneficiaries + claimants
- Source of wealth is historical and documentary
- Sanctions screening must include the deceased
- Multi-jurisdictional estates need specialist coordination
Four probate CDD touchpoints
The deceased
Cannot be identified directly. Death certificate, identification documents collected during lifetime (where the firm acted previously), grant of probate, will — together establish the historical identity of the deceased and the legitimate transfer of authority to the executors.
The executors
Acting in a fiduciary capacity but still require standard CDD as natural persons. Identification, verification, address. Multiple executors require each to be identified and verified. Where executors are themselves family members or beneficiaries, the role overlap is documented.
The beneficiaries
Named beneficiaries (in the will or under intestacy rules): identification and verification before distribution. Class beneficiaries: the class definition is recorded; individual identification happens at distribution. Discretionary trust beneficiaries: the trustees decide and identify at the point of distribution.
Other parties — claimants, creditors, dependants
Estate administration may involve dependants under the Inheritance (Provision for Family and Dependants) Act 1975, creditors, charity beneficiaries, or other claimants. CDD touchpoints arise as these parties interact with estate distributions.
Source of wealth — historical and documentary
Seven evidence types that together build the deceased's lifetime wealth-accumulation picture:
- Will and grant of probate — primary identity-of-deceased and authority-of-executors evidence
- Estate accounts as prepared during administration — comprehensive snapshot of deceased's assets and liabilities at death
- Inheritance Tax (IHT) return — HMRC-validated estate valuation, supporting documentation of asset categories
- Audited accounts for any deceased's businesses — supporting the source-of-wealth picture for business-derived wealth
- Sale contracts for major lifetime asset disposals — supporting source-of-wealth where the wealth was generated from disposals during the deceased's lifetime
- Grants of probate from prior estates — supporting source-of-wealth where the deceased inherited from earlier estates (multi-generational wealth)
- Tax records from the deceased's lifetime — supporting the picture of how wealth accumulated through declared income
International estate considerations
Multi-jurisdictional estates
Deceased with assets in UK plus other jurisdictions. Grant of probate in UK plus equivalent grants in foreign jurisdictions. CDD on overseas executors and overseas beneficiaries. Cross-border tax reporting considerations. Mid-market probate firms commonly handle these as a specialist workstream.
Overseas-entity assets
Where the deceased held interests in overseas entities, those entities continue to exist after death — the beneficial ownership of those entities transfers to the estate then to beneficiaries. ROE registration applies to overseas entities owning UK land; updating ROE for the change of beneficial ownership is part of the estate administration.
Foreign tax authority interactions
HMRC for UK Inheritance Tax. Foreign tax authorities for jurisdictions where the deceased held assets. UK-tax-only treatment is unsafe for estates with cross-border asset exposure; specialist tax advice is typically engaged.
Sanctioned-jurisdiction adjacency
Where the deceased held interests in or transacted with sanctioned jurisdictions, the estate administration must navigate sanctions implications. Frozen assets cannot be distributed without OFSI licence; ongoing dealings need to be carefully scoped.
Five recurring probate failings
Skipping CDD on co-executors
Multiple executors — typically the will appoints two or three. The firm CDDs one but not the others, assuming the relationship between executors gives reasonable reliance. Each executor is a separate CDD subject; each requires identification and verification.
Beneficiary CDD only at distribution time
Beneficiaries are identified through the will or under intestacy rules at the start of administration but CDD on them is deferred until distribution. By distribution, the firm may have months of estate administration work documented without the beneficiary CDD in place. Front-loading CDD reduces last-minute compliance pressure.
Source of wealth via narrative not documents
The deceased's lifetime wealth accumulation is described in the file via narrative — 'the deceased was a successful businessman' — without supporting documentation. Audited business accounts, sale contracts for asset disposals, tax records, and prior grants of probate are the documentary evidence.
Sanctions screening missing the deceased
Sanctions screening run on executors and beneficiaries but not on the deceased themselves. The deceased remaining on a sanctions list — particularly under Magnitsky-style designations targeting conduct that may have predated death — affects how the estate can be administered.
Multi-jurisdictional estate without specialist coordination
Cross-border estate administered as if it were UK-only. CDD on overseas executors omitted. Foreign-jurisdiction tax reporting missed. ROE updates for inherited overseas-entity interests overlooked. The complexity demands specialist coordination, not generalist treatment.
FAQ
Answer-first summary
Does AML apply to probate work?
Yes. Probate and estate administration falls within MLR 2017 scope for law firms providing services as 'independent legal professionals' under Reg 8. The deceased's assets, the executors, and the beneficiaries all create CDD touchpoints. The substantive standards (identification, verification, beneficial ownership, source of wealth, ongoing monitoring) apply with adaptation for the probate context — the deceased cannot be identified directly, executors act in a fiduciary capacity, beneficiaries may be identified gradually through administration.
Answer-first summary
Who needs CDD in a probate file?
Four categories. The deceased (via death certificate, prior-engagement records, will, grant of probate). The executors (each separately — identification, verification, address). The beneficiaries (named beneficiaries identified through the will or intestacy; class beneficiaries by class definition; discretionary trust beneficiaries at point of distribution). Other parties — claimants, creditors, dependants — at the points where they interact with the estate. The standards are the same as for living-client CDD; the application differs because the deceased can no longer participate.
Answer-first summary
How do I do source of wealth for a deceased estate?
Historical, documentary, and reconstructed. Primary evidence: will, grant of probate, estate accounts, Inheritance Tax return. Supplementary evidence: audited accounts for the deceased's businesses, sale contracts for major lifetime asset disposals, prior grants of probate where the deceased inherited, tax records from the deceased's lifetime. The picture should explain how the estate's documented value accumulated through the deceased's lifetime activities. Narrative without documentary backing fails consistently.
Answer-first summary
Do I need to screen the deceased for sanctions?
Yes. Sanctions designations can apply to deceased persons — particularly under Magnitsky-style designations targeting conduct that may have predated death. A deceased designated person's estate cannot be administered as if no sanctions applied. The screening at the start of administration catches this; the freeze obligation extends to estate assets; OFSI licensing may be needed to permit specific distributions. The deceased's exclusion from screening on grounds of death alone is an inspection finding.
Answer-first summary
What about international estates?
Multi-jurisdictional estates require coordinated treatment. UK CDD applies to UK touchpoints — UK executors, UK beneficiaries, UK assets, UK probate work. Foreign jurisdictions' AML frameworks apply to foreign-domiciled touchpoints. Specialist cross-border tax and estate-planning advice is typically engaged. Mid-market probate firms with significant international work treat this as a specialist workstream rather than a generalist add-on. ROE updates for inherited overseas-entity interests owning UK land require specific attention.
Answer-first summary
Does Certivus support probate AML?
Yes. Certivus structures the MLR 2017 + POCA framework with workflows for the multi-party probate context — executors, beneficiaries, claimants — alongside sanctions screening including for the deceased, source-of-wealth evidence cataloguing for historical estate documentation, and beneficial-ownership tracing for any inherited entity interests. Mid-market probate firms with 1,000-10,000 active matters across multiple offices fit the Practice tier (£349/month unlimited verifications). Specialist coordination workflows for international estates sit within the standard product.
Run probate AML at portfolio scale
Certivus structures probate CDD for executors, beneficiaries, and claimants alongside sanctions screening (including deceased), historical source-of-wealth evidence cataloguing, and beneficial-ownership tracing for inherited interests.
5 verifications / month · No card required