An executor is appointed by a will to administer the estate: identify assets and debts, deal with tax and distribute what remains according to the will. In England and Wales, a grant of probate may be needed to prove authority to institutions; not every estate requires one. Before acting, locate the will, check who is appointed and decide whether you are able to take on the role.
Check the official rules for applying and the options if an executor does not act: GOV.UK: applying when there is a will
What should an executor record from the first week?
Record assets found, organisations contacted, expenses paid and decisions still awaiting evidence. Keep estate money and personal spending distinguishable and retain receipts. Note who supplied each figure and when, so an estimate is not later mistaken for a confirmed balance or valuation.
Example: two executors and different availability
One executor can make weekday calls while the other handles records at weekends. Agree a shared list of tasks and how decisions will be confirmed. Dividing practical work does not resolve legal authority or disagreements; check the application options and obtain advice before one person assumes the other has stepped aside.
Do not promise distributions from the account balance alone
An available balance may still be needed for debts, tax, fees or other estate obligations. Explain to beneficiaries which checks remain and give a date for the next update rather than an unsupported payment date. Seek advice if the estate may be insolvent or disputed.
Choose the next step you need
Budget separately for court and professional probate costs
Distinguish obtaining the grant from finishing the estate
What can you ask before agreeing to take on the role?
Ask where the will and financial records are kept, who else is involved and which questions need professional advice. Make a list of missing information before making commitments. If a person is asking you while planning ahead, a short conversation about document locations can be useful without sharing every private detail.
For one common administrative task: Prepare bank contacts with the account worksheet
For the separate probate application: Read the England and Wales probate process
What does an executor of a will do?
The law sets the core duty out plainly. Under section 25 of the Administration of Estates Act 1925, a personal representative must collect the real and personal estate of the person who died and administer it according to law, and must produce an inventory and account to the court if asked. Everything else an executor does flows from that duty.
You will see three related terms. "Personal representative" is the umbrella term. An executor is a personal representative named in a will. An administrator is a personal representative appointed when there is no will, or when no executor can act, and they apply for letters of administration rather than probate. HMRC's helpsheet HS282 uses the same definitions.
Being an executor does not by itself mean you inherit. GOV.UK points out that you only inherit if you are also named as a beneficiary in the will, although the same person can be both.
What are an executor's duties, step by step?
Every estate is different, but most follow the same order. You do not have to do it all at once, and you can ask for help at any stage.
Find the original will. It may be at the person's home, with a solicitor or other probate practitioner, or stored at the national probate registry in Newcastle. The original, not a copy, is needed for the probate application.
Register the death and arrange the funeral. Often the family does this before the will is read.
Secure the home and belongings. Lock up, let the home insurer know about the death, and redirect post.
Value the estate. Write to banks, pension providers and others for the value on the date of death, and list debts. GOV.UK has a full guide to valuing an estate for Inheritance Tax.
Deal with Inheritance Tax. If tax is due, it must be paid by the end of the sixth month after the death to avoid interest, and form IHT400 must be sent within 12 months. See Inheritance Tax in the UK.
Apply for the grant. Our guide on how to apply for probate covers the forms, fees and legal declaration.
Collect the assets. Send copies of the grant to each organisation, close accounts and sell or transfer property.
Pay debts and expenses. Consider placing a deceased estates notice so unknown creditors can come forward.
Settle income tax and Capital Gains Tax for the period up to the death and during the administration.
Prepare estate accounts and distribute. Show beneficiaries what came in and went out, then pay out their shares and get written confirmation of receipt.
Keep everything. HMRC can ask to see records up to 20 years after Inheritance Tax is paid, including valuations, receipts and confirmation that beneficiaries received their shares.
Can you refuse to be an executor?
Yes. Nobody can be forced to act. GOV.UK sets out three options if you do not want to apply:
Hold "power reserved". If there is more than one executor, you can let the others apply now and keep the right to apply later. You must tell the person applying in writing.
Renounce. You give up your right to apply permanently by completing form PA15, which you sign in front of an independent witness.
Appoint someone to apply for you using form PA11, or through an attorney under a registered lasting power of attorney or a signed enduring power of attorney.
Timing matters with renunciation. On form PA15 you declare that you have not "intermeddled" in the estate, meaning you have not been involved in the financial affairs of the person who died since the death. If you think you might renounce, avoid dealing with their money or property until you have decided, and get advice if you already have.
What happens if there is more than one executor?
If several people are named, you must all agree who makes the application. Up to 4 executors can be named on the application. If only one applies, they must show they tried to contact all the executors named in the will. When applying online, the group chooses a lead applicant, and once they sign the legal declaration the other applicants receive an email and a text message with a code so they can sign too. The application cannot continue until everyone has signed.
It helps to settle early who will do the day-to-day work and how you will keep each other informed. If an executor has died or lacks mental capacity, the will may name a substitute; otherwise the remaining executors can apply.
Is an executor personally liable for mistakes?
Executors are responsible for administering the estate according to law, and mistakes can have consequences. HMRC can charge a financial penalty for inaccurate information, and paying out before debts and taxes are settled can leave you exposed if the money runs short.
The law gives you some protection. Under section 27 of the Trustee Act 1925, if you advertise for creditors and allow at least two months, you can distribute having regard only to the claims you know about, and you are not liable to creditors who did not come forward. A family member or dependant who feels they were not reasonably provided for can bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975, normally within six months of the grant, so many executors wait until that period ends before final distribution. If an estate is complex or disputed, a solicitor or other regulated adviser can help you avoid personal risk.
Can an executor claim expenses or be paid?
Executors can recover their out-of-pocket costs. Section 31 of the Trustee Act 2000, applied to personal representatives by section 35, entitles you to be reimbursed from the estate for expenses properly incurred, such as the probate fee, postage, travel and notices. Keep receipts and record them in the estate accounts.
Payment for your time is different. Family members and friends acting as executors are usually unpaid unless the will provides for it. Professional executors, such as solicitors, banks or trust companies, charge for their work under a charging clause in the will or the rules in sections 28 and 29 of the Trustee Act 2000. If a professional is named and the family would rather deal with the estate themselves, the professional can be asked whether they are willing to step back.
What is the executor's year?
Section 44 of the Administration of Estates Act 1925 says a personal representative is not bound to distribute the estate before one year from the death. This is often called the executor's year. It is not a deadline. It gives you breathing space to collect assets and settle debts without beneficiaries being able to insist on an earlier payout. Our guide on how long probate takes sets out the full timeline.
How does it work in Scotland and Northern Ireland?
Scotland has its own terms. An executor named in a will is an "executor nominate". If the will names no executor, section 3 of the Executors (Scotland) Act 1900 treats certain people, such as the testamentary trustees or the residuary legatee, as executor nominate. Where there is no will, or nobody can act under it, the court appoints an "executor dative". Instead of probate, executors apply to the sheriff court for confirmation. For larger estates without a will there is an extra court step, a dative petition, and a bond of caution may be needed.
Northern Ireland follows a similar process to England and Wales, with applications to the High Court's Probate Office. nidirect explains that the law automatically reserves an executor's right to act if they do not join the application, while renouncing gives up the right for good; getting it back would need a separate application to the High Court Master.
A practical executor handover log
Use one shared record of actions, while keeping identity documents and account credentials in a suitably protected place.
Organisation or asset: ____ | Person handling it: ____ | Evidence needed: ____
Contact date and reference: ____ | Reply received: ____ | Next action: ____
Property services: confirm who is checking the home and which supplies need to continue.
Digital accounts: record whether the aim is data recovery, memorialisation or closure before making a request.
For a deceased person's Google account, use Google's official request process. Google reviews requests and does not supply passwords; an executor's own task list is not a provider access approval.
Separate government notices using Tell Us Once from the practical needs of a property awaiting sale.
Frequently asked questions: Executor duties
Can an executor also be a beneficiary?
Yes. It is common for the same person to be both. You inherit only what the will gives you as a beneficiary; the executor role itself carries no entitlement.
How long does an executor have to settle an estate?
There is no fixed overall deadline in England and Wales, but there are tax deadlines: Inheritance Tax is due by the end of the sixth month after the death, and form IHT400, if needed, within 12 months. Beneficiaries cannot insist on payment within the first year.
What happens if the executor has died or cannot act?
Check whether the will names a substitute. If not, any other executors can apply. If there are none, a beneficiary can usually apply instead, and if an executor lacks capacity, a doctor completes form PA14 first.
Can I stop being an executor after I have started?
Renouncing requires you to declare you have not intermeddled in the estate, so it becomes difficult once you have started dealing with assets. If you have already applied or acted, talk to a solicitor about your options.
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Probate fees and costs in the UK
Related guide: Tell Us Once: what it covers and who else to notify
