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Probate & Estate AdministrationUnited Kingdom
Free Statutory Advertisement to Creditors Template — Trustee Act 1925 s.27
The statutory advertisement to creditors under Trustee Act 1925 s.27 is the standard United Kingdom probate notice placed in the London Gazette (or Edinburgh / Belfast Gazette for Scotland / Northern Ireland) and a local newspaper circulating in the district where the deceased lived or owned property. The notice gives potential creditors a minimum period of two months and one day from the date of publication to come forward with claims against the estate. After the notice period expires, the Personal Representative (PR) may distribute the estate without personal exposure to claims from unknown creditors. The protection is for the PR personally — the leading authority Re Aldhous [1955] 1 WLR 459 confirms that the ESTATE itself is NOT immunised. Approximately 30% of estates use TA 1925 s.27 notices. Our free United Kingdom template builds a structured advert — deceased identification, PR details and Gazette jurisdiction selection (London / Edinburgh / Belfast), local newspaper details and claim submission deadline calculation, contact address and signature, and four Expert clauses on the TA 1925 s.27 procedure with Re Aldhous PR protection scope, the separate IPFDA 1975 s.4 six-month dependant claim window with Ilott v Mitson [2017] UKSC 17 caselaw, the Re Yorke [1997] reasonable-enquiry duty beyond mere notice, and multi-jurisdiction Gazette coordination for cross-border estates with Scottish or Northern Ireland-situs assets.
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Statutory Advertisement to Creditors
Trustee Act 1925 S.27 · Estate Of Roland Anthony Pemberton-hawes · 10 June 2026
NOTICE TO ALL CREDITORS AND OTHERS HAVING CLAIMS
against the estate of Roland Anthony Pemberton-Hawes, deceased.
Pursuant to Trustee Act 1925 s.27, NOTICE IS HEREBY GIVEN that any person having a claim against, or any interest in, the estate of Roland Anthony Pemberton-Hawes (also known as Roland A. Pemberton; R. A. Pemberton-Hawes), late of Cresswell Lodge, 14 Old Vicarage Road, Great Missenden, Buckinghamshire HP16 9AB, retired chartered surveyor (formerly partner at Pemberton-Hawes Chartered Surveyors LLP, Great Missenden), who died on 30 March 2026, is required to send particulars in writing of the claim to the undersigned not later than 18 August 2026, after which date the personal representative(s) will proceed to distribute the assets of the deceased having regard only to the claims and interests of which notice has then been received.
The personal representative(s) will NOT be liable for the deceased's assets, or any part thereof, so distributed, to any person of whose claim or interest no notice has been received at the time of distribution.
against the estate of Roland Anthony Pemberton-Hawes, deceased.
Pursuant to Trustee Act 1925 s.27, NOTICE IS HEREBY GIVEN that any person having a claim against, or any interest in, the estate of Roland Anthony Pemberton-Hawes (also known as Roland A. Pemberton; R. A. Pemberton-Hawes), late of Cresswell Lodge, 14 Old Vicarage Road, Great Missenden, Buckinghamshire HP16 9AB, retired chartered surveyor (formerly partner at Pemberton-Hawes Chartered Surveyors LLP, Great Missenden), who died on 30 March 2026, is required to send particulars in writing of the claim to the undersigned not later than 18 August 2026, after which date the personal representative(s) will proceed to distribute the assets of the deceased having regard only to the claims and interests of which notice has then been received.
The personal representative(s) will NOT be liable for the deceased's assets, or any part thereof, so distributed, to any person of whose claim or interest no notice has been received at the time of distribution.
1. DECEASED IDENTIFICATION
| FULL NAME | Roland Anthony Pemberton-Hawes |
| ALSO KNOWN AS | Roland A. Pemberton; R. A. Pemberton-Hawes |
| DATE OF BIRTH | 22 August 1948 |
| DATE OF DEATH | 30 March 2026 |
| LAST ADDRESS | Cresswell Lodge, 14 Old Vicarage Road, Great Missenden, Buckinghamshire HP16 9AB |
| OCCUPATION | retired chartered surveyor (formerly partner at Pemberton-Hawes Chartered Surveyors LLP, Great Missenden) |
2. PERSONAL REPRESENTATIVE
| FULL NAME | Constance Helen Pemberton-Hawes |
| ADDRESS | Cresswell Lodge, 14 Old Vicarage Road, Great Missenden, Buckinghamshire HP16 9AB |
| ROLE | an executor named in the deceased's will, holding a Grant of Probate from the Probate Registry of HMCTS |
| SOLICITOR FIRM | Marchant andamp; Wexford LLP |
| SOLICITOR ADDRESS | Bank Chambers, The Parade, Leamington Spa CV32 4BA |
3. PUBLICATION DETAILS — TA 1925 s.27(1).
Gazette publication: the London Gazette — the principal Gazette for England and Wales (gazettes.gov.uk) — publication standard practice for England and Welsh estates.
Gazette publication date: 15 June 2026.
Local newspaper publication: The Bucks Free Press (Wycombe and Chiltern district edition).
Newspaper publication date: 17 June 2026.
The statutory notice period is two months and one day from the LATER of the Gazette and local newspaper publication dates (Trustee Act 1925 s.27(1)). The personal representative(s) will not distribute the estate until the notice period has expired and any received claims have been adjudicated.
Gazette publication: the London Gazette — the principal Gazette for England and Wales (gazettes.gov.uk) — publication standard practice for England and Welsh estates.
Gazette publication date: 15 June 2026.
Local newspaper publication: The Bucks Free Press (Wycombe and Chiltern district edition).
Newspaper publication date: 17 June 2026.
The statutory notice period is two months and one day from the LATER of the Gazette and local newspaper publication dates (Trustee Act 1925 s.27(1)). The personal representative(s) will not distribute the estate until the notice period has expired and any received claims have been adjudicated.
4. SUBMISSION OF CLAIMS.
Claim submission deadline: 18 August 2026.
Submit claims to: Marchant andamp; Wexford LLP, RE: Estate of Roland Anthony Pemberton-Hawes deceased, Bank Chambers, The Parade, Leamington Spa CV32 4BA.
Email (additional channel): pemberton-hawes-estate@marchant-wexford.co.uk.
Claims should be made in writing and should include: (a) the claimant's name and address; (b) the nature and basis of the claim; (c) the amount claimed (where quantifiable); (d) supporting documentation (invoice, contract, loan agreement, judgment, statutory demand, etc.); (e) the claimant's preferred contact channel for follow-up. The personal representative(s) will acknowledge receipt of all written claims and will advise the claimant of the disposition (admitted in full, admitted in part, disputed, requires further evidence).
Claim submission deadline: 18 August 2026.
Submit claims to: Marchant andamp; Wexford LLP, RE: Estate of Roland Anthony Pemberton-Hawes deceased, Bank Chambers, The Parade, Leamington Spa CV32 4BA.
Email (additional channel): pemberton-hawes-estate@marchant-wexford.co.uk.
Claims should be made in writing and should include: (a) the claimant's name and address; (b) the nature and basis of the claim; (c) the amount claimed (where quantifiable); (d) supporting documentation (invoice, contract, loan agreement, judgment, statutory demand, etc.); (e) the claimant's preferred contact channel for follow-up. The personal representative(s) will acknowledge receipt of all written claims and will advise the claimant of the disposition (admitted in full, admitted in part, disputed, requires further evidence).
5. TA 1925 s.27 PROCEDURE and PR PROTECTION — RE ALDHOUS [1955] 1 WLR 459. Section 27 of the Trustee Act 1925 provides personal protection to the personal representative against claims from unknown creditors who do not respond to the statutory notice within the prescribed period. The procedure has four mandatory components: (a) publication in the Gazette (London for England and Wales; Edinburgh for Scotland; Belfast for Northern Ireland); (b) publication in a local newspaper circulating in the district where the deceased lived OR owned property; (c) a notice period of at least two months and one day from the latest publication date; (d) reasonable enquiries by the PR beyond the notice itself (Re Yorke [1997] 4 All ER 907 — the PR's duty extends beyond mere publication to reasonable enquiry).
The critical limit of s.27 protection is established by the Court of Appeal in Re Aldhous [1955] 1 WLR 459: the protection covers the PR PERSONALLY but does NOT immunise the ESTATE. A valid creditor whose claim was unknown to the PR at the time of distribution can still pursue the recipient BENEFICIARIES directly for repayment of the assets received. This is sometimes misunderstood — the s.27 notice does NOT extinguish the creditor's rights; it only redirects them away from the PR personally.
Notice period strategy: ENHANCED THREE-MONTH NOTICE — a longer notice period adopted by some PRs as a precautionary measure where the estate is complex, where unknown creditors are reasonably anticipated, or where the PR wants additional comfort.
PR protection scope: PR PERSONAL PROTECTION ONLY — the leading authority is Re Aldhous [1955] 1 WLR 459: TA 1925 s.27 protects the PR personally but does NOT protect the ESTATE; a valid creditor whose claim emerges after distribution may pursue the recipient beneficiaries directly.
Reasonable enquiries made: EXTENDED ENQUIRIES — standard plus genealogical search (where intestacy or distant relatives suspected); searches of the General Register Office; social media outreach; standard professional genealogy database searches (Ancestry / Findmypast / Forces War Records).
S.27 procedure narrative:
The personal representative has elected to adopt a three-month notice period (rather than the statutory minimum of two months and one day) given the deceased's professional life as a chartered surveyor and the possibility of late-emerging professional creditor claims. Notice will appear in the London Gazette on 15 June 2026 and in The Bucks Free Press (Wycombe and Chiltern district edition) on 17 June 2026. The notice period accordingly runs from 17 June 2026 (the LATER of the two publication dates) plus the standard practice buffer to 18 August 2026 (two months and one day) and to 18 September 2026 (extended three-month notice). The PR has separately reviewed: (a) the deceased's last twelve months of bank statements for regular payment patterns; (b) the deceased's home and office filing cabinets for invoices, contracts and outstanding professional retainers; (c) the deceased's mobile phone and email contacts for trade creditor relationships; (d) the Pemberton-Hawes Chartered Surveyors LLP partnership records (the deceased had retired in 2018 but retained capital interest until DOD). No outstanding professional creditor claims have been identified to date. The PR notes the Court of Appeal in Re Aldhous [1955] 1 WLR 459: the s.27 notice protects the PR personally but does not extinguish creditor rights against the estate; recipient beneficiaries may still be pursued for valid late-emerging claims.
The critical limit of s.27 protection is established by the Court of Appeal in Re Aldhous [1955] 1 WLR 459: the protection covers the PR PERSONALLY but does NOT immunise the ESTATE. A valid creditor whose claim was unknown to the PR at the time of distribution can still pursue the recipient BENEFICIARIES directly for repayment of the assets received. This is sometimes misunderstood — the s.27 notice does NOT extinguish the creditor's rights; it only redirects them away from the PR personally.
Notice period strategy: ENHANCED THREE-MONTH NOTICE — a longer notice period adopted by some PRs as a precautionary measure where the estate is complex, where unknown creditors are reasonably anticipated, or where the PR wants additional comfort.
PR protection scope: PR PERSONAL PROTECTION ONLY — the leading authority is Re Aldhous [1955] 1 WLR 459: TA 1925 s.27 protects the PR personally but does NOT protect the ESTATE; a valid creditor whose claim emerges after distribution may pursue the recipient beneficiaries directly.
Reasonable enquiries made: EXTENDED ENQUIRIES — standard plus genealogical search (where intestacy or distant relatives suspected); searches of the General Register Office; social media outreach; standard professional genealogy database searches (Ancestry / Findmypast / Forces War Records).
S.27 procedure narrative:
The personal representative has elected to adopt a three-month notice period (rather than the statutory minimum of two months and one day) given the deceased's professional life as a chartered surveyor and the possibility of late-emerging professional creditor claims. Notice will appear in the London Gazette on 15 June 2026 and in The Bucks Free Press (Wycombe and Chiltern district edition) on 17 June 2026. The notice period accordingly runs from 17 June 2026 (the LATER of the two publication dates) plus the standard practice buffer to 18 August 2026 (two months and one day) and to 18 September 2026 (extended three-month notice). The PR has separately reviewed: (a) the deceased's last twelve months of bank statements for regular payment patterns; (b) the deceased's home and office filing cabinets for invoices, contracts and outstanding professional retainers; (c) the deceased's mobile phone and email contacts for trade creditor relationships; (d) the Pemberton-Hawes Chartered Surveyors LLP partnership records (the deceased had retired in 2018 but retained capital interest until DOD). No outstanding professional creditor claims have been identified to date. The PR notes the Court of Appeal in Re Aldhous [1955] 1 WLR 459: the s.27 notice protects the PR personally but does not extinguish creditor rights against the estate; recipient beneficiaries may still be pursued for valid late-emerging claims.
6. IPFDA 1975 s.4 SIX-MONTH DEPENDANT CLAIM WINDOW — ILOTT v MITSON [2017] UKSC 17. The Inheritance (Provision for Family and Dependants) Act 1975 provides a separate and distinct claim regime from TA 1925 s.27. Section 1 of the 1975 Act lists categories of qualifying claimant: spouse / civil partner; former spouse / CP who has not remarried; cohabitee (two years continuous co-habitation immediately before death); child of the deceased; person treated as a child of the family of any marriage / CP of the deceased; person being maintained by the deceased immediately before death. Section 4 of the 1975 Act sets the claim deadline at six months from the date of the Grant of Probate or Letters of Administration. Section 20 gives the court a standstill / extension power in exceptional circumstances.
The Supreme Court in Ilott v Mitson [2017] UKSC 17 (the modern landmark) reaffirmed: (i) the 1975 Act is separate from TA 1925 s.27 — a two-month s.27 notice does NOT close the 1975 Act window; (ii) "reasonable financial provision" for an adult child claimant requires proof of need going beyond mere relationship; (iii) the court has discretion under s.3 to consider conduct, contributions, expectations and competing claims; (iv) the prior Court of Appeal stage [2011] EWCA Civ 346 addressed the court's s.20 extension power.
Potential dependant claimants: ONE IDENTIFIED — one potential IPFDA 1975 dependant claimant has been identified; the PR is liaising with the potential claimant directly (typically a former spouse, adult child not provided for in the will, or financial dependant).
Dependant categories present:
Charles Edward Pemberton-Hawes (adult son, b. 1978, aged 47 at DOD) — financially independent throughout adult life; not provided for in the deceased's will of 2019; no documented maintenance from the deceased in the period before death; Charles has indicated to family that he is taking advice from leading counsel on a potential IPFDA 1975 s.1(1)(c) claim as a child of the deceased; the merits assessment under IPFDA 1975 s.3 factors (financial needs, conduct, expectations, competing claims of widow and minor stepchildren) is finely balanced
Pre-distribution wait strategy: WAIT FULL SIX MONTHS FROM GRANT — the PR will hold all distributions until the IPFDA 1975 s.4 six-month window from the date of grant has expired; this is the most cautious approach and protects beneficiaries from claw-back risk.
IPFDA 1975 strategy narrative:
The PR has identified one potential IPFDA 1975 dependant claimant — the deceased's adult son Charles Edward Pemberton-Hawes. Charles is excluded from the residue under the 2019 will (which leaves the residue to the deceased's second wife Constance Helen and to the deceased's grandchildren by the first marriage). Charles' position is that he was treated unfairly given the family's wealth and that the will reflects the deceased's second wife's influence. The PR's assessment of merits is uncertain — the leading authority is the Supreme Court in Ilott v Mitson [2017] UKSC 17, which held that for an adult child claimant the burden of demonstrating "reasonable financial provision" beyond mere relationship is substantial. The PR has elected the most cautious distribution strategy: hold all estate distributions until 30 March 2027 (six months from the anticipated 30 September 2026 Grant of Probate), allowing the IPFDA 1975 s.4 six-month window to expire. Marchant and Wexford LLP are in correspondence with Charles' solicitors (Pemberton Hawes Chartered Solicitors, London, no relation) regarding a possible standstill agreement under IPFDA 1975 s.20 to extend the formal deadline pending negotiation.
The Supreme Court in Ilott v Mitson [2017] UKSC 17 (the modern landmark) reaffirmed: (i) the 1975 Act is separate from TA 1925 s.27 — a two-month s.27 notice does NOT close the 1975 Act window; (ii) "reasonable financial provision" for an adult child claimant requires proof of need going beyond mere relationship; (iii) the court has discretion under s.3 to consider conduct, contributions, expectations and competing claims; (iv) the prior Court of Appeal stage [2011] EWCA Civ 346 addressed the court's s.20 extension power.
Potential dependant claimants: ONE IDENTIFIED — one potential IPFDA 1975 dependant claimant has been identified; the PR is liaising with the potential claimant directly (typically a former spouse, adult child not provided for in the will, or financial dependant).
Dependant categories present:
Charles Edward Pemberton-Hawes (adult son, b. 1978, aged 47 at DOD) — financially independent throughout adult life; not provided for in the deceased's will of 2019; no documented maintenance from the deceased in the period before death; Charles has indicated to family that he is taking advice from leading counsel on a potential IPFDA 1975 s.1(1)(c) claim as a child of the deceased; the merits assessment under IPFDA 1975 s.3 factors (financial needs, conduct, expectations, competing claims of widow and minor stepchildren) is finely balanced
Pre-distribution wait strategy: WAIT FULL SIX MONTHS FROM GRANT — the PR will hold all distributions until the IPFDA 1975 s.4 six-month window from the date of grant has expired; this is the most cautious approach and protects beneficiaries from claw-back risk.
IPFDA 1975 strategy narrative:
The PR has identified one potential IPFDA 1975 dependant claimant — the deceased's adult son Charles Edward Pemberton-Hawes. Charles is excluded from the residue under the 2019 will (which leaves the residue to the deceased's second wife Constance Helen and to the deceased's grandchildren by the first marriage). Charles' position is that he was treated unfairly given the family's wealth and that the will reflects the deceased's second wife's influence. The PR's assessment of merits is uncertain — the leading authority is the Supreme Court in Ilott v Mitson [2017] UKSC 17, which held that for an adult child claimant the burden of demonstrating "reasonable financial provision" beyond mere relationship is substantial. The PR has elected the most cautious distribution strategy: hold all estate distributions until 30 March 2027 (six months from the anticipated 30 September 2026 Grant of Probate), allowing the IPFDA 1975 s.4 six-month window to expire. Marchant and Wexford LLP are in correspondence with Charles' solicitors (Pemberton Hawes Chartered Solicitors, London, no relation) regarding a possible standstill agreement under IPFDA 1975 s.20 to extend the formal deadline pending negotiation.
7. LOCAL NEWSPAPER SELECTION and REASONABLE ENQUIRY DUTY — RE YORKE [1997] 4 All ER 907. TA 1925 s.27(1) requires publication in the Gazette AND a local newspaper circulating in the district where the deceased lived OR owned property. Selection of the correct local newspaper is critical: a notice published in a newspaper not circulating in the relevant district is defective and does NOT trigger the two-month notice period. Where the deceased lived in one district and owned property in another, both newspapers should be used.
The Court of Appeal in Re Yorke [1997] 4 All ER 907 held that the PR's duty extends BEYOND the mere s.27 notice. The PR must make REASONABLE ENQUIRIES proportionate to the estate complexity — trade journal advertisement where the deceased ran a business; industry-specific creditor enquiry; Land Registry charges review; review of recent bank statements for regular payments. The mere placing of the notice does not discharge the PR's duty if the PR has actual or constructive knowledge of further reasonable enquiry channels.
Circulation district: Great Missenden (deceased's residence) + Marylebone, London (deceased owned a Marylebone investment flat).
Newspaper circulation basis: BOTH RESIDENCE AND PROPERTY DISTRICTS — separate notices in the local newspaper for each relevant district (residence + property location); this is the safest practice for estates with multi-district property.
Re Yorke reasonable enquiry approach: EXTENDED ENQUIRIES — beyond the s.27 notice, the PR has made additional reasonable enquiries (trade journal advertisement where the deceased ran a business; industry-specific creditor enquiry; Land Registry charges review); Re Yorke [1997] confirms that the PR's duty extends beyond mere notice to REASONABLE ENQUIRY.
Newspaper selection narrative:
The estate includes property in two districts: (a) the residential home at Cresswell Lodge, Great Missenden, Buckinghamshire (the deceased's last residence); (b) a Marylebone investment flat (44 Marylebone High Street W1U 4LA, let to tenants at the date of death). The PR has accordingly placed two local newspaper notices: (i) The Bucks Free Press (Wycombe and Chiltern district edition) — primary residence district notice; (ii) The Camden New Journal (London W1 edition) — investment property district notice. Both newspapers circulate in their respective districts. The PR has also taken the following extended Re Yorke [1997] 4 All ER 907 reasonable enquiry steps: (a) trade journal advertisement in The Estate Agents News (UK chartered surveyors profession publication) — the deceased was a long-standing fellow of the Royal Institution of Chartered Surveyors (RICS) and trade creditor claims were considered reasonably anticipated; (b) Land Registry charges review on the Marylebone flat title (no outstanding charges identified beyond the original mortgage which was redeemed in 2019); (c) RICS Professional Liability Run-Off enquiry (the deceased had retired in 2018; RICS confirms no outstanding professional liability claims).
The Court of Appeal in Re Yorke [1997] 4 All ER 907 held that the PR's duty extends BEYOND the mere s.27 notice. The PR must make REASONABLE ENQUIRIES proportionate to the estate complexity — trade journal advertisement where the deceased ran a business; industry-specific creditor enquiry; Land Registry charges review; review of recent bank statements for regular payments. The mere placing of the notice does not discharge the PR's duty if the PR has actual or constructive knowledge of further reasonable enquiry channels.
Circulation district: Great Missenden (deceased's residence) + Marylebone, London (deceased owned a Marylebone investment flat).
Newspaper circulation basis: BOTH RESIDENCE AND PROPERTY DISTRICTS — separate notices in the local newspaper for each relevant district (residence + property location); this is the safest practice for estates with multi-district property.
Re Yorke reasonable enquiry approach: EXTENDED ENQUIRIES — beyond the s.27 notice, the PR has made additional reasonable enquiries (trade journal advertisement where the deceased ran a business; industry-specific creditor enquiry; Land Registry charges review); Re Yorke [1997] confirms that the PR's duty extends beyond mere notice to REASONABLE ENQUIRY.
Newspaper selection narrative:
The estate includes property in two districts: (a) the residential home at Cresswell Lodge, Great Missenden, Buckinghamshire (the deceased's last residence); (b) a Marylebone investment flat (44 Marylebone High Street W1U 4LA, let to tenants at the date of death). The PR has accordingly placed two local newspaper notices: (i) The Bucks Free Press (Wycombe and Chiltern district edition) — primary residence district notice; (ii) The Camden New Journal (London W1 edition) — investment property district notice. Both newspapers circulate in their respective districts. The PR has also taken the following extended Re Yorke [1997] 4 All ER 907 reasonable enquiry steps: (a) trade journal advertisement in The Estate Agents News (UK chartered surveyors profession publication) — the deceased was a long-standing fellow of the Royal Institution of Chartered Surveyors (RICS) and trade creditor claims were considered reasonably anticipated; (b) Land Registry charges review on the Marylebone flat title (no outstanding charges identified beyond the original mortgage which was redeemed in 2019); (c) RICS Professional Liability Run-Off enquiry (the deceased had retired in 2018; RICS confirms no outstanding professional liability claims).
8. MULTI-JURISDICTION ESTATE — EDINBURGH GAZETTE + BELFAST GAZETTE. Where the deceased's estate extends across multiple UK jurisdictions, additional Gazette notices may be required. The London Gazette covers England and Wales; the Edinburgh Gazette covers Scotland (Edinburgh Gazette Act 1869); the Belfast Gazette covers Northern Ireland. A deceased domiciled in England who held Scottish-situs assets (Scottish real property, accounts at Scottish branches of UK banks, Scottish business interests) should also place a notice in the Edinburgh Gazette to protect against Scottish creditors. The same principle applies for Northern Ireland-situs assets via the Belfast Gazette.
Each additional jurisdiction notice runs on its own two-month-and-one-day clock from its own publication date. The PR's personal protection in each jurisdiction is tied to that jurisdiction's notice and reasonable enquiries.
Scottish assets present: YES — Edinburgh Gazette additional notice required.
Northern Ireland assets present: NO.
Additional Gazettes required: EDINBURGH GAZETTE ONLY — additional notice required where the deceased holds Scottish-situs assets (Scottish real property, Scottish bank accounts at Scottish branches) but is domiciled in England / Wales; the Edinburgh notice runs alongside the London notice.
Multi-jurisdiction narrative:
The deceased held Scottish-situs assets — a holiday cottage at Tigh Beag, Pitlochry, Perth and Kinross PH16 5BG (purchased 2002, owned outright at DOD). Although the deceased was domiciled in England (last residence Cresswell Lodge, Buckinghamshire), the Scottish property is "Scottish-situs" for UK conflicts-of-laws purposes and Scottish creditors (Scottish trade suppliers, Scottish tax authorities, Pitlochry-area utilities) may have claims against the estate. The PR has accordingly placed an additional Edinburgh Gazette notice (anticipated publication 18 June 2026) and a notice in The Pitlochry Strathtummel Times (local newspaper for the Pitlochry district, anticipated publication 19 June 2026). The Edinburgh notice runs its own two-month-and-one-day clock from 19 June 2026 to 20 August 2026. The PR is also pursuing a Scottish Confirmation application at the Sheriff Court of Tayside, Central and Fife (the holiday cottage requires Scottish Confirmation in addition to the English Grant of Probate for title transfer purposes). No Northern Ireland-situs assets exist in the estate; the Belfast Gazette is not required.
Each additional jurisdiction notice runs on its own two-month-and-one-day clock from its own publication date. The PR's personal protection in each jurisdiction is tied to that jurisdiction's notice and reasonable enquiries.
Scottish assets present: YES — Edinburgh Gazette additional notice required.
Northern Ireland assets present: NO.
Additional Gazettes required: EDINBURGH GAZETTE ONLY — additional notice required where the deceased holds Scottish-situs assets (Scottish real property, Scottish bank accounts at Scottish branches) but is domiciled in England / Wales; the Edinburgh notice runs alongside the London notice.
Multi-jurisdiction narrative:
The deceased held Scottish-situs assets — a holiday cottage at Tigh Beag, Pitlochry, Perth and Kinross PH16 5BG (purchased 2002, owned outright at DOD). Although the deceased was domiciled in England (last residence Cresswell Lodge, Buckinghamshire), the Scottish property is "Scottish-situs" for UK conflicts-of-laws purposes and Scottish creditors (Scottish trade suppliers, Scottish tax authorities, Pitlochry-area utilities) may have claims against the estate. The PR has accordingly placed an additional Edinburgh Gazette notice (anticipated publication 18 June 2026) and a notice in The Pitlochry Strathtummel Times (local newspaper for the Pitlochry district, anticipated publication 19 June 2026). The Edinburgh notice runs its own two-month-and-one-day clock from 19 June 2026 to 20 August 2026. The PR is also pursuing a Scottish Confirmation application at the Sheriff Court of Tayside, Central and Fife (the holiday cottage requires Scottish Confirmation in addition to the English Grant of Probate for title transfer purposes). No Northern Ireland-situs assets exist in the estate; the Belfast Gazette is not required.
9. NOTICE EXECUTION. This notice is signed by or on behalf of the personal representative(s) for publication in the London Gazette and The Bucks Free Press (Wycombe and Chiltern district edition). Dated 10 June 2026.
PERSONAL REPRESENTATIVE
Constance Helen Pemberton-Hawes
Personal Representative — 10 June 2026
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is a Statutory Advertisement to Creditors?
The statutory advertisement to creditors under Trustee Act 1925 s.27 is the standard United Kingdom probate notice through which a Personal Representative (PR) gives formal notice to potential creditors and other claimants against the deceased's estate. The notice is placed in two locations: (a) the London Gazette (or Edinburgh Gazette for Scotland, or Belfast Gazette for Northern Ireland — each being the official paper of record for its jurisdiction); and (b) a local newspaper circulating in the district where the deceased lived OR owned property. The notice runs for a minimum period of two months and one day from the LATER of the Gazette and local newspaper publication dates.
The statutory function is to protect the PR from PERSONAL LIABILITY for unknown creditor claims. Where the PR has complied with TA 1925 s.27 and the two-month period has expired without claims, the PR may distribute the estate without personal exposure to subsequent claims from creditors who did not respond to the notice. The Court of Appeal in Re Aldhous [1955] 1 WLR 459 confirmed a critical limit: s.27 protects the PR PERSONALLY but does NOT immunise the ESTATE. A valid creditor whose claim was unknown to the PR can still pursue the recipient beneficiaries directly for repayment of the assets received. The protection is therefore narrow — it redirects creditor claims away from the PR personally but does not extinguish them.
A critical distinction must be drawn between TA 1925 s.27 (creditor protection) and the Inheritance (Provision for Family and Dependants) Act 1975 s.4 (dependant claim window). The two regimes are SEPARATE and run on different clocks. TA 1925 s.27 runs from the date of newspaper publication and protects against unknown CREDITOR claims (debts owed by the deceased). IPFDA 1975 s.4 runs from the date of the Grant of Probate / Letters of Administration and provides a SIX-MONTH window during which qualifying claimants (spouse / civil partner, former spouse, cohabitee, child, person treated as child of family, financial dependant) can claim "reasonable financial provision" under the 1975 Act. The Supreme Court in Ilott v Mitson [2017] UKSC 17 (the modern landmark) reaffirmed the separation. A two-month TA 1925 s.27 notice does NOT close the 1975 Act window.
What's Covered in This Template
Our United Kingdom statutory advertisement template builds a structured TA 1925 s.27 notice ready for placement in the London Gazette (or Edinburgh / Belfast) and a local newspaper — deceased identification with occupation and aliases, PR and solicitor details, Gazette and newspaper publication dates, claim submission deadline calculation, contact address, and four Expert clauses on the s.27 procedure, the IPFDA 1975 dependant window, local newspaper selection with Re Yorke reasonable enquiry, and multi-jurisdiction coordination.
Gazette Jurisdiction Selection — London / Edinburgh / Belfast
The notice goes in the London Gazette for England and Wales, the Edinburgh Gazette for Scotland (Edinburgh Gazette Act 1869), or the Belfast Gazette for Northern Ireland. The template selects the correct Gazette based on the deceased's domicile and asset situs.
Local Newspaper Publication
TA 1925 s.27(1) requires publication in a local newspaper circulating in the district where the deceased lived OR owned property. The template captures the newspaper name and publication date. Where the deceased lived in one district and owned property in another, both newspapers should be used.
Two-Month-and-One-Day Notice Period
The statutory minimum notice period is two months and one day from the LATER of the Gazette and local newspaper publication dates. The template auto-calculates the claim submission deadline. Some PRs adopt an enhanced three-month or six-month notice period for additional protection.
Re Aldhous [1955] PR Personal Protection Scope (Expert)
Expert clause structures the Re Aldhous [1955] 1 WLR 459 principle: s.27 protects the PR PERSONALLY but does NOT immunise the ESTATE. Recipient beneficiaries can still be pursued by valid late-emerging creditors. The clause documents the PR's protection scope.
Re Yorke [1997] Reasonable Enquiry Duty (Expert)
Expert clause covers the Court of Appeal's decision in Re Yorke [1997] 4 All ER 907 — the PR's duty extends beyond mere notice to REASONABLE ENQUIRIES proportionate to estate complexity: trade journal advertisement for business estates, Land Registry charges review, industry-specific creditor enquiry.
IPFDA 1975 Six-Month Dependant Window (Expert)
Expert clause structures the Inheritance (Provision for Family and Dependants) Act 1975 s.4 six-month window from the Grant of Probate. IPFDA 1975 s.1 categories: spouse / CP, former spouse, cohabitee, child, person treated as child of family, financial dependant. Ilott v Mitson [2017] UKSC 17 modern reasoning.
Pre-Distribution Wait Strategy (Expert)
Expert clause weighs three strategies: distribute after s.27 only (carries IPFDA risk to beneficiaries); wait full six months from grant (safest, aligned with IPFDA window); hold-back reserve (distribute main estate after s.27 with cash reserve held for IPFDA claim coverage).
Multi-Jurisdiction Gazette Coordination (Expert)
Expert clause covers cross-border estates. Scottish-situs assets trigger Edinburgh Gazette notice; Northern Ireland-situs assets trigger Belfast Gazette notice. Each jurisdiction's notice runs on its own two-month-and-one-day clock from its own publication date.
Claim Submission Address + Email
The notice specifies where claims should be submitted. Typically the PR's solicitor firm address (Marchant & Wexford LLP style) or the PR's personal address. An optional email channel can be specified as an additional submission route.
Deceased Identification with Aliases
TA 1925 s.27 notices traditionally include the deceased's aliases (alternative names or spellings) to ensure creditors with old records can identify the deceased. The template captures aliases and occupation (common in Gazette notices).
Personal Representative Role
Captures whether the PR is an executor (Grant of Probate held), administrator on intestacy (Letters of Administration), or administrator with the will annexed. The PR's role does not affect the s.27 procedure but is recorded for completeness.
Ilott v Mitson [2017] UKSC 17 + Re Yorke [1997] + Re Aldhous [1955] Caselaw
Three leading authorities cited: Re Aldhous [1955] 1 WLR 459 (Court of Appeal — s.27 protects PR personally not estate); Re Yorke [1997] 4 All ER 907 (PR's reasonable-enquiry duty beyond notice); Ilott v Mitson [2017] UKSC 17 + [2011] EWCA Civ 346 (Supreme Court / Court of Appeal — IPFDA 1975 modern reasoning).
How to Place a Statutory Advertisement to Creditors
Follow these steps to prepare and place a well-structured United Kingdom statutory advertisement to creditors under Trustee Act 1925 s.27 in the London Gazette and a local newspaper.
- 1
Confirm s.27 notice is appropriate for the estate
TA 1925 s.27 notices are most useful where: (a) the estate has potential unknown creditors (business assets, professional fees, regulatory debts); (b) the PR seeks full statutory protection before substantial distribution; (c) the estate is intestate (the standard professional practice in intestacy administration). Smaller, simpler estates may not need a s.27 notice.
- 2
Identify the deceased and the PR
Deceased's full name (with any aliases — alternative names or spellings), date of birth, date of death, last address, and occupation. The PR's name, address, and role (executor, administrator on intestacy, or administrator with the will annexed). If a solicitor firm is acting, include the firm details.
- 3
Select the correct Gazette jurisdiction
London Gazette for England and Wales; Edinburgh Gazette for Scotland; Belfast Gazette for Northern Ireland. The deceased's domicile drives the primary Gazette, but additional Gazette notices may be required where the estate has assets in another UK jurisdiction (e.g. an England-domiciled deceased with a Scottish holiday home).
- 4
Identify the correct local newspaper
TA 1925 s.27(1) requires publication in a local newspaper circulating in the district where the deceased lived OR owned property. Where the deceased lived in one district (e.g. Sheffield) and owned property in another (e.g. a Cornwall holiday cottage), separate notices in each district's local newspaper are appropriate.
- 5
Calculate the claim submission deadline
The statutory minimum notice period is two months and one day from the LATER of the Gazette and local newspaper publication dates. Some PRs adopt an enhanced three-month period as a precautionary measure, or a six-month period aligned with the IPFDA 1975 s.4 window from the grant.
- 6
Document the s.27 procedure (Expert)
Expert clause records the PR's strategy — notice period, the Re Aldhous PR personal vs estate protection distinction, reasonable enquiries beyond the notice, and the anticipated creditor categories. Document the strategy for the estate file.
- 7
Assess the IPFDA 1975 dependant claim risk (Expert)
Expert clause identifies potential 1975 Act claimants under s.1 (spouse / CP, former spouse, cohabitee, child, person treated as child of family, financial dependant). For each, assess the merits under s.3 factors (financial needs, conduct, expectations, competing claims). The Supreme Court in Ilott v Mitson [2017] UKSC 17 is the modern landmark.
- 8
Decide the pre-distribution strategy (Expert)
Three strategies: (i) distribute after s.27 only (carries IPFDA risk); (ii) wait full six months from grant (safest); (iii) hold-back reserve (distribute main estate with cash reserve for IPFDA claim coverage). Document the chosen strategy and reasoning.
- 9
Confirm the local newspaper selection (Expert)
Expert clause documents the newspaper selection basis — deceased's residence district, estate property location, or both. Where the Re Yorke [1997] reasonable-enquiry duty extends beyond mere notice (e.g. trade journal for business estates), document the additional enquiries.
- 10
Address multi-jurisdiction estates (Expert)
Expert clause covers estates with Scottish or Northern Ireland-situs assets. Each additional jurisdiction requires its own Gazette notice (Edinburgh Gazette + local Scottish newspaper for Scottish assets; Belfast Gazette + local NI newspaper for NI assets). Each runs on its own two-month-and-one-day clock.
- 11
Place the Gazette notice via gazettes.gov.uk
The Gazette (London, Edinburgh, Belfast) is fully digital. Notices are placed online at gazettes.gov.uk and are indexed for solicitor / creditor searches. Standard Gazette publication fee applies. The publication is then assigned a fixed date.
- 12
Place the local newspaper notice and start the clock
The local newspaper notice runs on a separate clock; the two-month-and-one-day period starts from the LATER of the Gazette and newspaper publication dates. Once the period has expired without claims, the PR may distribute the estate (subject to the IPFDA 1975 dependant claim window and any actual claims received).
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Legal Considerations — Statutory Advertisement to Creditors
The statutory advertisement to creditors is governed by the Trustee Act 1925 s.27 in England and Wales. Scotland and Northern Ireland have analogous procedures via the Edinburgh and Belfast Gazettes. The procedure must be coordinated with the separate Inheritance (Provision for Family and Dependants) Act 1975 s.4 six-month dependant claim window from the date of the Grant of Probate / Letters of Administration.
This template is for general information and does not constitute legal advice. The statutory advertisement procedure is a critical step in estate administration with potential personal liability implications for the Personal Representative. Where the estate has potential creditor risk, complex assets, or potential IPFDA 1975 dependant claims, a solicitor specialising in probate or private client work is recommended. The Society of Trust and Estate Practitioners (STEP) maintains a directory of qualified practitioners.
Reviewed for the United Kingdom (England and Wales)
Statutory Framework — Trustee Act 1925 s.27
Section 27 of the Trustee Act 1925 provides personal protection to the Personal Representative against claims from unknown creditors. The procedure requires: (a) publication in the Gazette (London for England and Wales; Edinburgh for Scotland; Belfast for Northern Ireland); (b) publication in a local newspaper circulating in the district where the deceased lived or owned property; (c) a notice period of at least two months and one day from the latest publication date; (d) reasonable enquiries by the PR beyond the notice itself. Section 27(2A) extends the protection to subsequent trustees / PRs administering in good faith.
Re Aldhous [1955] 1 WLR 459 — PR Personal vs Estate Protection
The Court of Appeal in Re Aldhous [1955] 1 WLR 459 confirmed a critical limit of s.27 protection. The protection covers the PR PERSONALLY (the PR is not personally liable for claims from unknown creditors who did not respond to the notice) but does NOT immunise the ESTATE. A valid creditor whose claim was unknown to the PR at the time of distribution can still pursue the recipient BENEFICIARIES directly for repayment of the assets received. This is sometimes misunderstood — the s.27 notice does NOT extinguish the creditor's rights; it only redirects them away from the PR personally.
Re Yorke [1997] 4 All ER 907 — Reasonable Enquiry Duty
The Court of Appeal in Re Yorke [1997] 4 All ER 907 held that the PR's duty extends BEYOND the mere s.27 notice. The PR must make REASONABLE ENQUIRIES proportionate to estate complexity. Examples: trade journal advertisement where the deceased ran a business; industry-specific creditor enquiry; Land Registry charges review; review of recent bank statements for regular payments; contact with regular creditors known from the deceased's records. The mere placing of the notice does not discharge the PR's duty if the PR has actual or constructive knowledge of further reasonable enquiry channels.
IPFDA 1975 s.4 — Six-Month Dependant Claim Window
The Inheritance (Provision for Family and Dependants) Act 1975 is a separate regime from TA 1925 s.27. Section 1 of the 1975 Act lists categories of qualifying claimant: spouse / civil partner; former spouse / CP who has not remarried; cohabitee (two years continuous co-habitation immediately before death); child of the deceased; person treated as a child of the family; person being maintained by the deceased immediately before death. Section 4 of the 1975 Act sets the claim deadline at SIX MONTHS from the date of the Grant of Probate or Letters of Administration. Section 20 gives the court a standstill / extension power in exceptional circumstances.
Ilott v Mitson [2017] UKSC 17 — Modern Landmark
The Supreme Court in Ilott v Mitson [2017] UKSC 17 (the modern landmark on IPFDA 1975) reaffirmed the separation from TA 1925 s.27 — a two-month s.27 notice does NOT close the 1975 Act window. The Supreme Court also addressed substantive 1975 Act issues: (i) "reasonable financial provision" for an adult child claimant requires proof of need going beyond mere relationship; (ii) the court has discretion under s.3 to consider conduct, contributions, expectations and competing claims; (iii) the prior Court of Appeal stage at [2011] EWCA Civ 346 addressed the court's s.20 extension power and the test for "out of time" claims.
Multi-Jurisdiction Estates — Edinburgh + Belfast Gazettes
The London Gazette covers England and Wales; the Edinburgh Gazette covers Scotland (under the Edinburgh Gazette Act 1869); the Belfast Gazette covers Northern Ireland. Where the estate has assets in multiple UK jurisdictions, additional Gazette notices are required for each jurisdiction. Each jurisdiction's notice runs on its own two-month-and-one-day clock from its own publication date. The PR's personal protection in each jurisdiction is tied to that jurisdiction's notice and reasonable enquiries. Cross-border probate procedure (Scottish Confirmation, NI probate) may also be required where the deceased holds assets in those jurisdictions.
Frequently Asked Questions
Build Your Statutory Advertisement to Creditors
Produce a structured United Kingdom statutory advertisement to creditors under Trustee Act 1925 s.27 ready for placement in the London Gazette (or Edinburgh / Belfast for Scotland / Northern Ireland) and a local newspaper circulating in the deceased's district — deceased identification with occupation and aliases, Personal Representative and solicitor details, Gazette and newspaper publication dates with auto-calculated two-month-and-one-day claim deadline, claim submission address, and four Expert clauses on the TA 1925 s.27 procedure with Re Aldhous [1955] 1 WLR 459 PR personal protection scope, the separate IPFDA 1975 s.4 six-month dependant claim window with Ilott v Mitson [2017] UKSC 17 caselaw, the Re Yorke [1997] 4 All ER 907 reasonable-enquiry duty beyond mere notice, and multi-jurisdiction Gazette coordination for cross-border estates with Scottish or Northern Ireland-situs assets.
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