Executor of a Will UK: Duties, Responsibilities and Step-by-Step Timeline

What Is an Executor

An executor is the person or people appointed in a will to administer the deceased's estate. The executor's role is to carry out the wishes expressed in the will, collect and protect the estate's assets, pay debts and liabilities, deal with HMRC and other authorities, apply for probate, and distribute the estate to the beneficiaries named in the will.

An executor can be a family member, friend, professional adviser, or trust corporation. Up to four executors can obtain a grant of probate, though more can be named in the will. An executor who is also a beneficiary can act in both capacities.

Executor Duties: Step-by-Step

Immediately after death: register the death at the local register office within 5 days (8 days in Scotland). Obtain multiple copies of the death certificate -- financial institutions, HMRC and other organisations will require original or certified copies. Secure and protect the estate's assets.

Within the first weeks: locate the original will and any codicils. Notify relevant organisations including banks, HMRC, DWP, pension providers, and the deceased's employer. Cancel direct debits and standing orders. Redirect post. Arrange valuation of property and significant assets.

Before applying for probate: complete the HMRC inheritance tax forms and pay any IHT due. IHT on property can be paid in instalments but must be started before probate is granted. Obtain professional valuations for property and investments.

Apply for the grant of probate from HMCTS. Once granted: collect assets, close accounts, sell property if required, pay debts and liabilities, prepare estate accounts, and distribute to beneficiaries.

Executor Personal Liability

An executor is personally liable for the correct administration of the estate. Key risks include: distributing assets before all debts are paid (leaving the executor personally liable for those debts), missing unknown creditors (the Trustee Act 1925 provides a procedure for advertising for creditors to protect against this), and making incorrect tax returns to HMRC.

Renouncing as Executor

An executor who does not wish to act can renounce their appointment, provided they have not yet intermeddled (taken any steps to administer the estate). Renunciation is made by filing a deed of renunciation with the Probate Registry. Once an executor has intermeddled they cannot renounce and must either act or apply to the court to be removed.

When to Instruct a Solicitor

A lay executor can handle a straightforward estate without professional assistance. Professional advice is advisable where the estate is large or complex, involves inheritance tax planning, includes business assets or agricultural property, involves a disputed will or potential claims under the Inheritance (Provision for Family and Dependants) Act 1975, or includes overseas assets.

Frequently Asked Questions

Can an executor also be a beneficiary?

Yes. An executor can also be a beneficiary under the same will. This is common -- for example, a spouse appointed as both executor and primary beneficiary. The exception is that a witness to the will who is also a beneficiary forfeits their gift, but this applies to witnesses, not executors.

How long does an executor have to settle an estate?

There is no fixed legal deadline, but the executor's year -- the first year after death -- is generally recognised as a reasonable period to administer and distribute a straightforward estate. Delay beyond this requires good reason and can expose the executor to claims by beneficiaries.

Can an executor be paid?

A lay executor (non-professional) is not entitled to payment for their time unless the will specifically provides for this or all beneficiaries agree. A professional executor (solicitor or trust corporation) is entitled to charge fees as set out in the will or agreed with the estate.

What happens if the executor dies?

If the executor dies before completing the administration, the executor's own executor (the executor of the executor's estate) steps in -- this is called the chain of executorship under the Administration of Estates Act 1925. This only applies if the original executor had taken out a grant of probate. If they had not, the next eligible person under the Non-Contentious Probate Rules applies for a grant.