The Inheritance Guide

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Date Posted:
27-Aug-2013 15:02:26
Share certificates

Certificates for any shares the deceased held should be found in their belongings. You should write to the company to confirm that any certificates are valid. If you cannot find a certificate it may be held with the deceased’s bank, stockbroker or accountant. In this case, write to them along with a copy of the death certificate. It is becoming increasingly common for certificates to be stored on an electronic system e.g. CREST and not issued to the holder.

In order to value shares you can use a stockbroker, who will charge a fee. Or, you can do-it-yourself, share prices can be found from the Stock Exchange daily list at You need to find the share price at the end of the day on which the deceased died. This is then multiplied by the amount of shares the deceased held. For example, if the deceased held 100 shares at a price of 1091p the value of the shareholding would be £1091. Larger estates, that exceed the Inheritance Tax threshold, will require a formal valuation for Inheritance Tax purposes.
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