Section 35(5) notice (J187): what executors must know

A Section 35(5) notice is a statutory requirement under the Administration of Estates Act 66 of 1965. Once the Master of the High Court has approved a Liquidation and Distribution (L&D) account, the executor must publish a Form J187 notice. The notice gives creditors, heirs and other interested parties 21 days to inspect the account and lodge any objections with the Master.

The process is non-negotiable. Skipping it or doing it incorrectly delays the estate, exposes the executor to liability and can result in the Master refusing to finalise the estate.

Statutory basis

Section 35(5) of the Administration of Estates Act states that after the Master has approved the L&D account, the executor must give notice that the account is open for inspection. The notice must be published in the Government Gazette and in one or more newspapers circulating in the district where the deceased ordinarily resided in the 12 months before death.

The standard inspection period is 21 days. The Master can specify a shorter or longer period in particular cases, but 21 days remains the default.

Where the L&D account lies for inspection

The L&D account is made available at the offices of:

• The Master of the High Court that issued the Letters of Executorship
• The Magistrate’s Court in the district where the deceased ordinarily resided, where applicable

The Section 35(5) notice must state both locations clearly. Anyone with an interest in the estate, whether a creditor, heir or third party, can attend either office during the 21 day period to inspect the account.

What the J187 notice must contain

Form J187 is prescribed and follows a fixed format. The notice must include:

• The full name and surname of the deceased
• The deceased’s identity number
• The estate number issued by the Master
• The date of death
• The Master’s office that issued the Letters of Executorship
• The Magistrate’s Court where the account will also lie for inspection, where applicable
• The 21 day inspection period
• The name and contact details of the executor

Any error in these details, even a typo in the estate number, can require the notice to be republished at the executor’s cost.

Where to publish a Section 35(5) notice

The notice must appear in two places at the same time:

• The Government Gazette of South Africa
• One local newspaper or online newspaper in the deceased’s last district of ordinary residence

The two publications must run on the same date or as close to it as possible. The 21 day period runs from the later of the two publication dates.

Executors who do not handle publications regularly often use a specialist service. You can request a quote for a Section 35(5) J187 notice and have both the Gazette and newspaper publication arranged in one process.

Proof of publication

After publication, the executor must obtain:

• A certified copy of the Government Gazette page containing the notice
• The original newspaper page or a publisher’s certificate confirming publication

Both must be filed with the Master of the High Court as proof of compliance. Without proof, the Master will not finalise the estate or release funds to the heirs.

What happens during the 21 day inspection period

During the 21 days, creditors and heirs may inspect the account at the Master’s office and the Magistrate’s Court. If anyone objects to the account, they must lodge their objection with the Master in writing within the inspection period.

The Master then considers the objection and may direct the executor to amend the account. The estate cannot be finalised until any objection is resolved.

If no objection is lodged, the executor may proceed with distribution.

Common mistakes executors make

Errors in the Section 35(5) notice process are frequent reasons estates are delayed.

The common mistakes are:

• Publishing the notice before the Master has approved the L&D account
• Choosing a newspaper that does not circulate in the deceased’s last district
• Omitting the Magistrate’s Court address where it applies
• Failing to file proof of publication with the Master
• Incorrect estate number or date of death on the notice

Each of these requires the executor to republish, often at personal cost.

Cost and timing

A Section 35(5) notice is paid for by the estate. The cost depends on the newspaper rate and the Government Gazette tariff. The Government Gazette is published weekly on Fridays, so notices must be lodged before the cut-off date that week.

Plan the publication timing carefully. A delayed Gazette publication adds weeks to the estate finalisation.

For a verified breakdown of where to publish, read our guide on Form J187 advertisement requirements. Executors handling their first estate may also want to read the Nuusflits guide on placing a Form 187 advert for a step-by-step view.

The Section 35(5) notice is one of the last statutory steps before an estate can be finalised. Get it right the first time and the Master will accept your file. Get it wrong and the estate sits open for months.