From email and social media to cryptocurrency and online banking — what executors need to know.
The average person now has dozens of online accounts — email, social media, streaming services, cloud storage, and potentially cryptocurrency or online investment portfolios. Most people have never considered what happens to these when they die, and most executors are unprepared for the complexity they present. This guide sets out the key categories and what to do with each.
Unlike physical assets, most digital accounts are governed by Terms of Service agreements that do not allow accounts to be transferred or inherited. Strictly speaking, when you sign up to a service like Gmail or Netflix, you are purchasing a licence to use the service — not an asset you can bequeath. In practice, this means executors cannot simply 'take over' an account; they must follow each platform's own bereavement or legacy process. The law in this area is still developing, and the position varies between platforms and jurisdictions.
Google offers an Inactive Account Manager, which allows users to designate a trusted contact who can download their data after a period of inactivity. Microsoft has a Next of Kin process that allows family members to request a DVD of the deceased's Outlook data. Apple's Digital Legacy programme (introduced in iOS 15.2) allows nominated Legacy Contacts to access iCloud data. If none of these were set up in advance, executors will need to submit a formal request with a Death Certificate and, in some cases, a Grant of Probate.
Facebook and Instagram allow accounts to be memorialised (preserved as a tribute page) or permanently deleted. A Legacy Contact can be nominated in advance to manage a memorialised Facebook account. Twitter/X and LinkedIn allow verified next of kin to request account deletion. None of these platforms allow accounts to be 'taken over' or used by someone else. If the deceased had a significant social media following with commercial value, take legal advice before taking any action.
Cryptocurrency is treated as a financial asset for both Inheritance Tax and Capital Gains Tax purposes. If the deceased held cryptocurrency, the executor must locate the wallet (hardware or software), obtain the private key or seed phrase, and transfer the assets to the estate. Without the private key, the cryptocurrency is permanently inaccessible — there is no 'forgot password' option. If the deceased used a centralised exchange (such as Coinbase or Binance), contact the exchange's bereavement team with a Death Certificate and Grant of Probate. This is an area where specialist advice is strongly recommended.
Cancel all recurring subscriptions promptly to avoid unnecessary charges to the estate. Common services include streaming platforms (Netflix, Spotify, Amazon Prime), cloud storage (iCloud, Google One, Dropbox), software licences (Adobe, Microsoft 365), and gym memberships. Most can be cancelled by logging in with the deceased's credentials and navigating to account settings — though this may technically breach the platform's Terms of Service. Alternatively, contact customer support directly with a Death Certificate. Check bank statements for the past three months to identify all active subscriptions.
The best time to deal with digital estate planning is before death. Encourage family members to use a password manager (such as 1Password or Bitwarden), to complete platform legacy settings where available, and to leave a list of important accounts in a secure location with their will. Kinvoy's document vault can store this information securely, with access granted to trusted collaborators.