The surviving holder may usually continue using the account, but the legal ownership of the money depends on the account mandate, the holders’ intentions and who contributed the funds. A joint account does not automatically avoid probate or inheritance tax, particularly where the deceased owned some or all of the money beneficially. The bank may restrict access while it reviews the death certificate and account arrangements, and the deceased’s share may need to be dealt with through their estate. Check with the bank, Revenue and a solicitor for guidance based on the specific circumstances.