Executor Duties: What an Executor of a Will Must Do

An executor is the person named in a will to administer someone's estate in England and Wales. The role carries real legal duties, a strict order to follow, and personal liability if it goes wrong.

Who Is an Executor?

An executor is the person, or people, named in a will to administer the estate of someone who has died in England and Wales: to gather in everything they owned, deal with what they owed, and pass on what is left to the right beneficiaries. A will can name more than one executor, up to four can apply for the grant of probate together, and it is common to name a spouse, adult child, or a professional such as a solicitor. Being named as executor is not compulsory; the role only formally starts once someone begins acting, sometimes called "intermeddling", such as collecting in money or paying a bill from the estate. Where there is no will, or no executor able or willing to act, the equivalent role is filled instead by an administrator, appointed under the intestacy rules.

The Executor's Duties, Step by Step

The job covers a fixed sequence of tasks that generally has to happen in a similar order, since later steps depend on earlier ones being finished:

1. Register the death and locate the original will, checking for a later will or a solicitor holding one.
2. Value the estate: list every asset and debt, and get a realistic figure for the home and any other significant property.
3. Report the estate's value to HMRC and pay any Inheritance Tax due, normally before the grant of probate is issued.
4. Apply for the grant of probate from HM Courts and Tribunals Service.
5. Collect in the assets once the grant arrives: closing bank accounts, cashing in investments, and arranging any property sale or transfer.
6. Pay the deceased's debts, funeral costs, and any remaining Inheritance Tax.
7. Keep clear estate accounts recording money collected and money paid out.
8. Distribute what remains to the beneficiaries named in the will.

Valuing the Estate and Paying Inheritance Tax

Before anything else can move forward, the executor has to work out what the estate is actually worth: every bank account, property, pension, investment, and personal possession of significant value, together with any debts and liabilities. This figure has to be reported to HMRC, and where Inheritance Tax is due, it is normally paid, or arrangements are made to pay it from the estate, before the grant of probate is issued. Inheritance Tax is generally due by the end of the sixth month after death, which can fall well before the estate is fully wound up. Many estates owe no Inheritance Tax at all, because of the available nil-rate bands and exemptions, but the value still has to be reported. See our full guide to Inheritance Tax for the rates, thresholds, and reliefs that apply.

Applying for the Grant of Probate

Once the estate has been valued and any Inheritance Tax dealt with, the executor applies for the grant of probate, the court document confirming the will is valid and giving legal authority to deal with the estate. The application goes to HM Courts and Tribunals Service, online or by post using form PA1P, and carries a court fee, currently £526 for estates over £5,000, with no fee for smaller estates. Processing commonly takes about 12 weeks from a complete application, and often 4 to 6 weeks for a straightforward online application, longer where Inheritance Tax is due or paperwork is missing. Until the grant arrives, banks, insurers, pension providers, and the Land Registry will generally not release money or transfer property to the executor. See our full guides to the probate process and how long probate takes for the fuller picture.

Collecting In and Distributing the Estate

With the grant in hand, the executor can present it to banks, building societies, share registrars, and pension providers to close accounts, cash in investments, and release death benefits, and to the Land Registry to deal with any property. Debts, funeral costs, and any outstanding Inheritance Tax are paid from the estate before anything is handed to beneficiaries; an executor who pays beneficiaries first and then discovers an unpaid debt can be left personally covering the shortfall. Clear estate accounts, recording every asset collected and every payment made, protect the executor if a beneficiary later questions how the estate was handled, and are often expected before a final distribution. Only once debts and tax are settled does the estate get shared out under the will.

Personal Liability: What Can Go Wrong

An executor is not just carrying out admin; they hold a position of trust, a fiduciary, and the law expects them to act carefully and in the beneficiaries' interests. Where a mistake causes a financial loss, the executor can be held personally liable for it, out of their own money if necessary, not just from the estate. Common ways this happens include distributing money to beneficiaries before all debts are paid and later finding an unpaid creditor, paying the wrong person because the will was misread, missing a valid later will, or failing to report and pay Inheritance Tax correctly. Genuine mistakes are not excused simply because they were unintentional. This is one of the main reasons some people choose to instruct a solicitor to handle some or all of the administration, or take out executor's insurance, rather than act entirely alone.

Protecting Yourself: The Section 27 Advertisement

One of the main protective steps available to an executor is placing a statutory notice under section 27 of the Trustee Act 1925, commonly called a section 27 advertisement. This means advertising in The London Gazette, and in a newspaper covering the area where the deceased lived or owned property, giving notice of the executor's intention to distribute the estate and inviting anyone with a claim, an unpaid creditor or an unknown beneficiary, to come forward within a set period of at least two months. If nobody responds in time, the executor can distribute the estate without becoming personally liable to a claimant who turns up later, though that person can still pursue the beneficiaries who received the assets. It does not protect against claims the executor already knew about.

The Executor's Year: No Need to Rush

There is no legal requirement to distribute an estate within a set number of weeks, and beneficiaries cannot force an early payout. Under section 44 of the Administration of Estates Act 1925, an executor is not obliged to distribute the estate before 12 months have passed since the death, a period often called the executor's year. This gives an executor time to properly value the estate, deal with Inheritance Tax, let any section 27 advertisement period run its course, and settle debts before handing anything over, rather than rushing a distribution and risking a mistake. Complex estates, or those awaiting a property sale, commonly take considerably longer than 12 months to finish.

Can You Refuse to Be an Executor?

Being named as executor in someone's will is not compulsory. Before doing anything that counts as acting, such as collecting in money or paying a bill from the estate, a named executor can renounce the role entirely, usually by signing a formal deed of renunciation. Once someone has started acting, renouncing becomes much harder and may need the court's permission. An executor who does not want to give up the role but does not want to handle the paperwork can instead instruct a solicitor or other probate practitioner to do the work on their behalf, while remaining the named executor. Where all named executors renounce or cannot act, someone else, often a beneficiary, can apply for letters of administration with the will annexed.

Scotland: A Different Process, Same Core Job

Scotland uses the same word, executor, but a different process. Instead of applying for a grant of probate, a Scottish executor applies to the Sheriff Court for Confirmation, the document that gives authority to ingather and distribute the estate. An executor-nominate is named in the will, much like an executor in England and Wales; where there is no will, or no willing executor, the court appoints an executor-dative instead, a distinction that does not exist south of the border. The underlying duties, valuing the estate, dealing with Inheritance Tax, collecting in assets, paying debts, and distributing what remains, are broadly similar, but the forms, fees, and court are entirely separate. See our full guide to Confirmation in Scotland for how the Scottish process works.

For the wider picture of dealing with an estate, see our guides to the probate process, Inheritance Tax, and how long probate takes, or return to the UK wills and probate hub, part of our broader guide to United Kingdom law.

This article is general information about the duties of an executor in England and Wales, not legal, tax, or financial advice. Probate is a reserved legal activity under the Legal Services Act 2007; while anyone can act as executor and apply for probate themselves, only solicitors and other authorised, regulated individuals or firms may carry out probate work for reward on someone else's behalf. RecordingLaw.com does not prepare probate applications, draft wills, or conduct probate; for a specific estate, use the official gov.uk probate service or consult a qualified solicitor.