This guide is maintained as a current resource for September 2026 and covers only the laws of England and Wales. Information is for general guidance, not legal advice. Consult a qualified solicitor for advice specific to your situation.
Comprehensive guide on how to handle digital assets in probate for estates in England and Wales. Learn how personal representatives identify, secure, value, manage and distribute online accounts, cryptocurrencies, cloud storage and other digital property while meeting legal and tax obligations.
Modern estates increasingly include digital assets - digitally stored content, accounts and online financial holdings that a person owns or controls at the time of death. Executors and administrators of estates must identify, value, secure and, where appropriate, transfer or close these assets as part of the probate process. Digital assets range from online bank or investment accounts to cryptocurrencies, cloud storage, social media profiles and domain names, and each category raises distinct legal and practical issues under UK law. This guide explains what digital assets are, how they fit into estate administration in England and Wales, and what steps personal representatives should take to handle them correctly.
What Digital Assets Are and Why They Matter in Probate
Digital assets are electronically stored property or rights that a person controls, often through online accounts or devices. Examples include:
- Online financial accounts, such as e‑wallets, online banking and investment platforms.
- Cryptocurrencies held in exchanges or private wallets.
- Digital content and cloud storage (photos, documents, digital art or intellectual property).
- Domain names, websites and online business assets.
- Social media and email accounts.
Digital assets can hold financial value (e.g. online funds, crypto tokens, monetised digital businesses) and sentimental value (e.g. family photos), and form part of the deceased's estate for probate and inheritance tax purposes.
Executors have a legal duty to collect and administer all assets of an estate, including digital assets, and failure to do so correctly could lead to estate losses or claims of breach of duty.
Legal Authority: Probate and Digital Assets
Before dealing with a deceased person's digital assets, a personal representative must obtain a Grant of Probate (if there is a will) or Letters of Administration (if there is no valid will) from the Probate Registry. The grant gives legal authority to collect and manage all estate assets. Without this authority, executors cannot generally access accounts or make binding decisions on behalf of the estate.
Terms of service for many digital platforms, however, may restrict access even with a grant of probate. Some providers recognise authorised representatives and may facilitate access if presented with the required documentation; others will close accounts on death or offer limited access routes such as memorialisation for social media accounts.
Step 1: Identify Digital Assets
Personal representatives should undertake a thorough search for digital assets at an early stage:
- Review the deceased's devices (computers, smartphones, tablets, USB drives) for stored passwords, usernames, digital files and financial account information.
- Check bank and credit card statements for online subscription charges or recurring payments.
- Search paper and digital records for lists of accounts, password managers or backups.
A comprehensive digital asset inventory should be prepared, recording each asset's nature, platform, access credentials (if known) and any licence or terms of service restrictions.
Step 2: Secure Access and Protect Data
Once identified, digital assets should be secured to prevent unauthorised access, deletion or loss:
- Contact service providers to notify them of the death and ask about access procedures. Many firms have dedicated bereavement teams or forms for executors.
- Secure physical devices and change passwords for accounts that remain active to prevent fraud.
- For highly sensitive or valuable assets, consider professional support from digital forensics or probate specialists.
Service providers such as Apple and Google now offer legacy contact or dormant account management tools that enable users to designate trusted people to access some data after death. These features do not guarantee access to all digital content or services but can support executors managing the estate.
Step 3: Valuation and Inclusion in the Estate
Digital assets that have monetary value - such as cryptocurrency, online payment accounts, domain names or monetised content - must be valued as part of the estate for inheritance tax and distribution purposes.
- Cryptocurrencies: Valuation may require using reputable exchange prices at the date of death; private keys or access phrases are essential to access holdings.
- Online financial accounts: Contact the provider with probate documents to obtain statements and determine account values.
These values should be included in estate inventories and probate applications in accordance with HM Revenue & Customs requirements.
Assets without clear monetary value, such as social media profiles or personal digital files, may not require formal valuation but should still be identified and handled in line with the wishes expressed in a will or the estate's administration plan.
Step 4: Distribute or Close Digital Assets
How digital assets are dealt with depends on the will's instructions or, if the will is silent, the personal representatives' discretion and the terms of service of each platform:
- Transfer to beneficiaries: Some assets - such as monetised websites, domain names or transferable rights - can be assigned to beneficiaries.
- Sell or realise value: Financial digital assets may be liquidated and converted to cash for distribution in line with the estate's terms.
- Close accounts or memorialise profiles: Email and social media accounts often cannot be transferred; they may be closed or memorialised depending on platform policies and family preferences.
Where applicable, executors should follow clear instructions set out in the will or a digital assets clause that authorises access, management and disposal of digital property.
Step 5: Record Keeping and Compliance
Maintaining accurate records is essential:
- Document all communications with service providers, valuations and actions taken.
- Keep evidence of attempts to access and manage digital assets when terms restrict transfer or access.
- Include digital asset values in estate accounts and report them appropriately for inheritance tax purposes.
Good record keeping supports accountability to beneficiaries and compliance with legal duties under the Administration of Estates Act 1925 and the Trustee Act 2000.
Common Challenges and Legal Issues
Access Restrictions and Terms of Service
Many online services restrict account access to the individual account holder. Even with probate authority, terms and conditions may prohibit executors from accessing content or require separate legal steps - sometimes including court orders - to gain access.
Cryptocurrency and Private Keys
Cryptocurrency presents distinct challenges because access depends entirely on knowledge of private keys or recovery phrases. Without these, even executors with legal authority may not be able to recover funds, and lost keys can result in permanent loss of value.
Data Protection and Privacy
Executors must respect data protection obligations when accessing and handling digital data, balancing estate administration duties against legal restrictions on unauthorised access to personal information.
Key Takeaways
Digital assets are a growing and increasingly important category in estate administration in England and Wales. Executors and administrators must take steps to identify digital assets, secure access, value them appropriately, and include them in estate accounts and probate applications. Depending on the nature of each asset and the terms of any will, digital property may be transferred to beneficiaries, sold, closed or preserved in accordance with platform rules and legal requirements. Careful planning, documentation and professional support help ensure that digital assets are handled responsibly, reducing the risk of loss and legal dispute.
