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How to Report an Estate Under R250,000 in South Africa (Section 18(3) Guide)

Quick summary
Estates valued at less than R250,000, with no immovable property in the deceased’s sole name, can be reported to the Master of the High Court under section 18(3) of the Administration of Estates Act. The Master appoints a “representative” who can close bank accounts, collect small assets and distribute the proceeds. Typical turnaround is 3 to 6 weeks. There are no Master’s fees. This guide walks through the full process — what forms to use, what to bring, what to expect, and where it goes wrong.

Does the estate qualify?

Before doing anything, confirm the estate qualifies for section 18(3). It qualifies if both of these are true:

  1. The gross value at date of death is less than R250,000.
  2. There is no immovable property registered in the deceased’s sole name.

“Gross value” means the total of all assets before subtracting debts. Bank balances, vehicles, household contents, life-insurance policies that pay to the estate, business interests, and any pension benefits that fall into the estate.

If either condition fails, the estate must be reported under section 14 — the full Letters of Executorship process.

Borderline case: if the estate value is close to R250,000, get help. Under-valuing to qualify is a common reason for rejection, and the Master cross-checks against bank records and SARS data.

The documents you need

Start a single folder. You will need:

Document Where to find it Comments
Unabridged death certificate (BI-132) Home Affairs The abridged BI-5 is NOT enough
Certified copy of deceased’s ID Home / safe South African Police Service or Commissioner of Oaths certifies
Original will (if any) Home / attorney / bank vault Photocopy not accepted
Marriage certificate Home Affairs If married
Antenuptial contract Drafting attorney / deeds office If applicable
Latest bank statements Online banking Shows the estate value
Vehicle registration papers NaTIS / home If applicable
Investment / policy statements Insurer / broker If any
List of all heirs with their IDs From each heir Certified copies
Certified ID of proposed representative Home Affairs Usually surviving spouse or eldest child

Send certified copies to the Master, not originals (except the will).

The forms

Section 18(3) applications use the following forms. The Master’s Office can provide blank forms, or download them from the Department of Justice website.

  • J294 — Death notice (completed by an informant who knew the deceased)
  • J243 — Inventory (list of all assets at date of death)
  • J155 — Next-of-kin affidavit (only if no will)
  • Acceptance of trust as Master’s representative (signed by the proposed representative)
  • Section 18(3) application letter (cover letter to the Master)
  • Undertaking and bond of security (only if Master requires it — rare for small estates)

Step by step

Step 1: Choose the Master’s representative

The Master’s representative is the person who will receive and distribute the estate proceeds. Usually this is:

  • The surviving spouse, or
  • The eldest competent child, or
  • An adult sibling or close family member.

The representative does not have to be in the will — section 18(3) appointments are by Master’s discretion, not by testamentary nomination.

If there is no will and the heirs disagree, the surviving spouse takes preference. If there is no spouse, the heirs must nominate by written agreement.

Step 2: Complete the J294 death notice

The J294 is the foundational form. It captures:

  • Personal particulars of the deceased
  • Date and place of death
  • Marriage history
  • Children (living and predeceased)
  • Brief summary of property

It is signed by an “informant” — someone who knew the deceased personally. Usually a spouse or child. The informant signs in front of a Commissioner of Oaths.

Common mistake: the J294 is signed in front of the wrong person. A Commissioner of Oaths is required — not just any witness. SAPS officers, attorneys, postmasters and bank managers all qualify.

Step 3: Complete the J243 inventory

The J243 lists every asset at date-of-death value:

  • Bank balances (use the closing balance on the date of death)
  • Vehicles (use TransUnion / book value)
  • Household contents (a reasonable lump-sum estimate — usually R10,000 to R30,000 unless there are valuables)
  • Investments (statement value)
  • Policies that pay to the estate (face value)
  • Business interests (book value or fair estimate)
  • Any other assets

This is where most rejections happen. The total must be less than R250,000. If it is even R250,001, the Master will reject the application.

Step 4: Compile the pack

Combine into a single package:

  1. Cover letter (section 18(3) application)
  2. J294 death notice
  3. J243 inventory
  4. Acceptance of trust by the representative
  5. Original will (if any) or J155 next-of-kin affidavit
  6. Certified copies of all supporting documents

Make a copy of everything before lodging — the Master does not return documents.

Step 5: Lodge at the Master’s Office

For Pretoria estates, lodgement is at the Master of the High Court — Pretoria:

Pretoria Master of the High Court — current address (until 1 June 2026): SALU Building, 316 Thabo Sehume Street, Pretoria.
From 1 June 2026: 351 Francis Baard Street, Pretoria.
Office hours are 07:45–13:00 only.

Walk in with the pack, take a queue ticket, wait. A Master’s officer reviews the pack at the counter and either accepts it (you get a receipt) or flags defects on the spot (you take it home, fix, return).

If you cannot attend in person, you may lodge by post — but this takes considerably longer and the Master cannot flag defects in real time, so a single error costs 3–4 weeks.

Step 6: Wait

After accepted lodgement, the Master processes the application. Typical timeline for the Pretoria Master in 2026:

  • Week 1: Lodgement accepted
  • Weeks 2–4: Internal processing
  • Week 4–5: Letters of Authority issued
  • Week 5–6: Letters available for collection

You will not receive a notification. You must phone or visit to check on status. Reference the receipt number from lodgement.

Step 7: Collect the Letters

When ready, the Letters are issued in the representative’s name. Collect in person from the Master’s Office (or send a runner with a power of attorney). The Letters of Authority are a single A4 document, signed by the Master and embossed.

Step 8: Wind up the estate

With Letters of Authority you can now:

  • Close the deceased’s bank account and have the balance paid out
  • Sell the vehicle and transfer it at the licensing department
  • Collect insurance payouts that nominate “the estate”
  • Distribute the proceeds to the heirs per the will or intestate succession

There is no Liquidation and Distribution account to lodge for a section 18(3) estate. Keep records of how you distributed the proceeds in case the Master or SARS asks later.

What goes wrong (and how to avoid it)

The Pretoria Master rejects section 18(3) applications most often because:

  1. The estate is over R250,000. Add it up carefully before lodging. Include policies and pension fund payouts that flow into the estate.
  2. The death certificate is wrong. The Master needs the unabridged BI-132. The abridged BI-5 issued at the funeral is not enough.
  3. The will is a photocopy, not the original. The Master needs the original. If you only have a photocopy, lodge a J155 application for declaration of lost will.
  4. The representative is not properly nominated. If there is no will and multiple heirs are equally entitled, all must sign a nomination in favour of one representative.
  5. The J294 is signed in front of the wrong person. Commissioner of Oaths required.

What it costs

  • Master’s fees: R0 for section 18(3) (waived)
  • Publication: not required
  • Disbursements: certified copies (~R20 each), travel
  • Doing it yourself: ~R200 in copies and travel
  • Using a professional: R3,500 fixed for full handling, R2,500 if you only need the pack drafted

When you need help

You can absolutely do this yourself. The forms are not complex, the Master’s officers are reasonable, and most rejections are fixable on a second attempt.

You probably need help if:

  • The estate value is borderline (R220,000 – R260,000)
  • The deceased was married in community of property
  • The will is missing or contested
  • The Master has already rejected one application
  • You live outside Pretoria and can’t attend in person

Frequently asked questions

How long does Letters of Authority take in Pretoria?

3 to 6 weeks from clean lodgement. Add 2 to 4 weeks if there are defects on first lodgement.

Can the bank release the money before Letters are issued?

No. The bank will freeze the account on receiving the death certificate and release only against Letters of Authority.

What if the estate has a vehicle?

The vehicle is part of the estate at its trade value. The representative can sell it or transfer it to an heir at the licensing department against the Letters of Authority.

Does the representative have to file a tax return?

The representative is responsible for the deceased’s final personal tax return. For most small estates this is a standard ITR12 with date-of-death information. SARS may need to be notified of the death separately.

Can a small estate be administered by post?

Yes, but it’s slower and defects cost more time. In-person lodgement is strongly recommended.

What if there are minor children?

Their share is paid into the Guardian’s Fund at the Master’s Office and held until they turn 18. The fund pays out interest at the prescribed rate. Application for maintenance from the Guardian’s Fund is a separate process.

How MasterAssistant can help

We offer fixed-fee section 18(3) handling for small estates in Pretoria. Pay only for what you ask for — no retainers, no monthly fees.

  • Section 18(3) full handling — R3,500 fixed (reporting pack + lodgement + collection)
  • Reporting pack only — R2,500 (if you prefer to lodge yourself)
  • Free triage call — we tell you in 10 minutes whether the estate qualifies, at no charge

Have a small estate to wind up? Start an online application or call 087 001 0733. We will confirm qualification before any work begins.

Last updated: 17 May 2026. This article is for general information only and is not legal advice. The R250,000 threshold and section 18(3) procedure are set by regulation under the Administration of Estates Act, 1965.