Letter of Executorship vs Letter of Authority: How the Master Decides

When someone dies, nobody can legally deal with their estate until the Master of the High Court appoints them. The appointment comes in one of two documents: Letters of Executorship or Letters of Authority. This guide explains which one an estate gets, what the family must lodge, and what each letter allows. For the wider process (the 14-day report, creditors, the liquidation and distribution account and the executor's fee), see the deceased estates guide.

Information last verified on 25 October 2026 against the Administration of Estates Act 66 of 1965 and the Master of the High Court's own pages. This page provides general legal information and does not constitute legal advice in an individual case.

Two Letters, Two Routes

The Master's forms page states that the "Letter of Authority [Section 18(3)] - J170" and the "Letter of Executorship [Section 13 & 14] - J238" "must be obtained from the Office of the Master." In other words, these are documents the Master issues, not forms the family completes.

The R250,000 Threshold

Section 18(3) says that where the value of an estate "does not exceed the amount determined by the Minister by notice in the Gazette, the Master may dispense with the appointment of an executor and give directions as to the manner in which any such estate shall be liquidated and distributed." The current amount, set in 2014, is R250,000.

The Master's guidance puts it in practical terms: "If the value of the estate exceeds R250 000, letters of executorship must be issued and the full process prescribed by the Administration of Estates Act must be followed." Below that, "the Master of the High Court may dispense with letters of executorship and issue letters of authority". The Master adds that Letters of Authority "entitle the nominated representative to administer the estate without following the full procedure".

Two points are easy to miss:

• It is a discretion. The Act says the Master "may" dispense with an executor. A small estate is not guaranteed the short route; the Master decides.
• Exactly R250,000. The Act uses "does not exceed", while the Master's page says "less than R250 000" and "exceeds R250 000". If an estate sits right on the line, ask the Master's office how it will be treated.

The R250,000 figure is not the same as the R125,000 figure that decides whether a Magistrates' Court service point can deal with an estate. The Master says those service points have jurisdiction only where there is no valid will and the gross value is less than R125,000, where there is no Paperless Estates Administration System (PEAS).

Who Gets Appointed

Executor nominated in the will. Under section 14, the Master grants Letters of Executorship to a person nominated in a will, on written application, where the will has been registered and accepted in the Master's office and the person is not incapacitated.

No will, or no nominee. Under section 18, where no executor is nominated the Master appoints a person the Master considers fit and proper, and may first call on the surviving spouse, heirs and creditors to recommend one; where more than one person is recommended, section 19 gives preference to the surviving spouse or their nominee, then an heir or their nominee. The Master's how-to-report page asks heirs to make their nomination on the Master's nomination form.

Small estates. Under section 18(3), the Master appoints a Master's representative instead of an executor. The Master's page notes that the "Letter of Appointment as Master's Representative must be obtained from the Office of the Master."

The Documents the Family Lodges

The Master's how-to-report page lists the documents for each route. Forms are available on the Master's forms page.

Estates above R250,000 (Letters of Executorship):

• Death Notice (J294)
• original or certified copy of the death certificate
• marriage certificate or other acceptable proof, and the declaration of marriage by the surviving spouse
• all original wills and codicils
• Next-of-Kin Affidavit (J192), if there is no valid will
• Inventory (J243) showing all the assets
• the heirs' nomination of an executor, where the deceased died without a will or nominated no-one
• Acceptance of Trust as Executor (J190), in duplicate, with a certified copy of the executor's ID
• Undertaking and bond of security (J262), unless the nominated executor has been exempted from security in the will or is the parent, spouse or child of the deceased
• for deaths before 2007, an affidavit that the estate has not been reported to another Master

Estates under R250,000 (Letters of Authority):

• Death Notice (J294), death certificate and proof of marriage, with a declaration of subsisting marriages
• any wills
• Next-of-Kin Affidavit (J192), if there is no valid will
• Inventory (J243) with proof of the value of the assets
• a list of creditors
• the nomination of a Master's representative
• Acceptance of Master's Directions (J155), with a certified copy of the representative's ID

The Master also lists the proof it accepts for customary marriages, Muslim and Hindu marriages, and same-sex life partnerships (an affidavit on form MBU 19). The Master states that reporting documents "must be posted to, or handed in at the Master's Office. Faxed reporting documents are not acceptable."

Security (the Bond)

An executor may have to find security, a guarantee to the Master for the proper administration of the estate, before letters are issued. Section 23 of the Act sets out who is exempt:

• An executor not nominated in a will must find security, but a parent, spouse or child of the deceased does not have to "unless the Master specially directs" it (section 23(1)).
• An executor nominated in a will is generally exempt if they are a parent, child or surviving spouse of the testator, if the will dispenses with security, or if a court directs it (section 23(2)).
• The Master may still refuse to issue letters until security is found if the nominee's estate has been sequestrated, if they live or are about to live outside South Africa, or if there is "any good reason" (proviso to section 23(2)).

Reasonable costs of providing security are paid out of the estate (section 23(4)). The undertaking and bond of security is lodged on form J262.

Which Master's Office

Section 4(1)(a) gives jurisdiction to the Master for the area where the deceased was "ordinarily resident" at the date of death. The Master's own deceased estates page phrases it in practical terms: the estate is reported to the Master in whose area the deceased "was living 12 months prior to his/her death."

The two wordings usually point to the same office. Where they do not (for example, after a recent move), ask the Master's office before lodging. If the deceased did not live in South Africa, the Master's page says the estate may be reported to any Master's office, provided it is reported to only one, with an affidavit that letters have not been granted elsewhere.

The Online Registration System

The Master's pages say that on 10 October 2023 the Masters' Deceased Estate Online Registration System went live at the Johannesburg, Durban, Cape Town, Pretoria and Thohoyandou offices, and "will further be gradually rolled out" to other parts of the country. It is accessed at dojonline.justice.gov.za, and the Master lists online reporting, appointment booking and status updates by SMS or email among its features.

The Master notes that the online features exclude the lodgement of original wills. Whether the system is available at a particular office beyond the five named is something to confirm with that office; support queries go to DojDEOnlineSupport@justice.gov.za.

What the Letter Allows

No-one may administer without it. Section 13(1) provides that no person may liquidate or distribute a deceased estate except under letters of executorship, an endorsement under section 15, or a direction by a Master. The Master's page puts the practical effect bluntly: "At death the estate of the deceased person is frozen, and no-one may withdraw funds from the deceased's bank accounts or deal with any of the estate assets without the necessary permission from the Master of the High Court."

Taking control (section 26). Immediately after letters are granted, the executor "shall take into his custody or under his control all the property, books and documents in the estate". With the Master's consent, the executor may release money or property sufficient to provide for the subsistence of the deceased's family or household (section 26(1A)).

The estate bank account (section 28). It is section 28, not section 26, that deals with the estate's money. Since 3 April 2024, an executor, or a person appointed under section 18, must, unless the Master directs otherwise, open a transactional account in the name of the estate once they hold estate money above an amount the Chief Master sets by directive. The current directive amount is not published on the Master's pages consulted for this guide.

Letters of Authority. A Master's representative acts under the directions the Master gives for liquidating and distributing that particular estate, rather than the full procedure an executor follows.

Timing

The Master's pages give no fixed period for issuing letters, and this guide does not promise one. The fixed periods in the Act come before and after appointment: the death must be reported within 14 days, and after appointment the executor runs the creditor notice and liquidation and distribution account, covered in the deceased estates guide.

If an application stalls, the Master's contacts page sets out an escalation path: the Assistant Master, then the Deputy Master, then the Head of Office, then the Office of the Chief Master.

Related Reading

If there is no valid will, intestate succession decides who inherits. To reduce the work for your own family, see making a will. The wills and estates section and the South Africa Laws hub link the wider site.

This guide is general legal information, not legal advice. For advice on your own situation, consult an attorney, or contact Legal Aid South Africa (0800 110 110) if you cannot afford one.

Frequently Asked Questions

What is the difference between a letter of executorship and a letter of authority?

Letters of Executorship (J238) appoint an executor for a full administration under the Administration of Estates Act. Letters of Authority (J170) are issued under section 18(3) for smaller estates and let a Master's representative wind up the estate under the Master's directions, without the full procedure.

What is the estate value limit for a letter of authority?

The gazetted amount is R250,000. The Master says letters of executorship must be issued where an estate exceeds R250,000, and may dispense with them for smaller estates. It is the Master's decision, not an automatic right.

Where do I get form J238 or J170?

You do not complete them. The Master's forms page states that both letters must be obtained from the Office of the Master, which issues them after the reporting documents are lodged and accepted.

What forms does the family need to report an estate?

The core forms are the Death Notice (J294), the Next-of-Kin Affidavit (J192) where there is no valid will, and the Inventory (J243). An executor adds the Acceptance of Trust as Executor (J190) and, if security is needed, the bond of security (J262). A Master's representative signs the Acceptance of Master's Directions (J155).

Does an executor have to provide security?

Often not. A parent, spouse or child of the deceased is generally exempt, as is an executor whose will dispenses with security, but the Master may still require security in cases the Act lists, such as where the nominee lives outside South Africa.

Which Master's office do I report the estate to?

The Act points to the Master for the area where the deceased was ordinarily resident at death. The Master's page refers to where the deceased was living 12 months before death. If those differ, check with the office first.

Can I access the deceased's bank account before letters are issued?

No. The Master states that at death the estate is frozen, and no-one may withdraw funds from the deceased's accounts or deal with estate assets without the Master's permission.

How long does it take to get a letter of executorship?

The Master does not publish a fixed turnaround for issuing letters. Complete, correctly lodged documents avoid avoidable delay, and the Master's contacts page sets out who to escalate to if an application stalls.