What does an executor do UK?

An executor administers someone's estate after death: arranging the funeral, valuing assets, applying for probate, paying debts and taxes, distributing the estate according to the will. It's a legal responsibility that can take months to years to complete.

Can I refuse to be an executor UK?

Yes, you can renounce executorship at any point before you 'intermeddle' (start dealing with the estate). Once you've taken action as executor, you can't easily renounce. If the responsibility is too much, you can appoint solicitors to do the work.

How long does an executor have to settle an estate UK?

The 'executor's year' gives roughly 12 months to administer most estates, though complex estates take longer. Beneficiaries can't normally sue for delay during the first year. Inheritance Act claims must be considered after 6 months from probate.

Do executors get paid UK?

Usually no, unless the will specifically allows for payment. Professional executors (solicitors, banks) charge fees. Executors can claim reasonable expenses. Some executors are also beneficiaries and receive through the will. Charging without authority is improper.

Executor Duties UK — Complete Guide for Administering an Estate | PocketWise

Being an executor is an important responsibility. Here’s what’s involved and how to do it properly.

Understanding the Role

What an Executor Does

Responsibility	Details
Arrange funeral	According to wishes
Secure property	Protect estate assets
Value assets	For probate and tax
Apply for probate	Legal authority to act
Pay debts	Of the deceased
Pay taxes	Inheritance tax, income tax
Distribute estate	According to will
Keep records	Of all transactions

Legal Position

Aspect	Details
Personal liability	Mistakes can be costly
Fiduciary duty	Act in beneficiaries’ interests
Duty to account	Record everything
Duty of care	Act reasonably

Can You Refuse?

Decision	Implication
Renounce	Before any action taken
Once intermeddled	Can’t easily withdraw
Power reserved	Other executors act
Appoint solicitors	To do work for you

Initial Steps After Death

First Few Days

Task	Details
Register death	Within 5 days
Arrange funeral	According to wishes
Secure property	Empty house, redirect post
Find will	Original document
Notify relevant parties	Bank, utilities

Immediate Notifications

Who to Tell	Why
Banks	Freeze accounts
Employer	Outstanding pay, benefits
HMRC	Tax affairs
Benefits agencies	DWP, council
Pension providers	Death benefits
Insurance companies	Life insurance claims

Securing Assets

Task	Purpose
Change locks (if needed)	Security
Redirect post	Catch correspondence
Inventory valuables	Know what exists
Maintain insurance	Property covered
Stop direct debits	Non-essential ones

Valuing the Estate

What to Include

Asset Type	Examples
Property	House, land
Bank accounts	All accounts
Investments	Shares, ISAs, bonds
Pensions	Death benefits, lump sums
Personal possessions	Valuables, cars
Business interests	Shares, ownership

How to Value

Asset	Method
Property	Estate agent valuation or surveyor
Bank accounts	Statement at date of death
Shares	Stock exchange value on date
Personal effects	Reasonable estimate
Valuables	Professional valuation
Pensions	Scheme administrator info

Debts and Liabilities

Include	Examples
Mortgage	Outstanding balance
Loans	Personal loans, credit cards
Utility bills	Outstanding amounts
Funeral costs	Your estimate/quote
Tax owed	Income tax, CGT

Applying for Probate

When Probate Is Needed

Required	Not Usually Required
Property to sell/transfer	Small bank accounts
Access to accounts over £5,000-£50,000	Joint assets passing to survivor
Complex investments	Assets held in trust

The Application

Step	Details
Complete forms	PA1P (with will) or PA1A
Submit online or by post	Gov.uk or local registry
Pay fees	Based on estate value
Submit will	Original document
Swear oath	Statement of truth
Receive grant	Usually 4-8 weeks

Probate Fees

Estate Value	Fee
Under £5,000	None
Over £5,000	£273 application
Extra copies	£1.50 each (get several)

Inheritance Tax

When IHT Is Due

Threshold	Details
Nil-rate band	£325,000 tax-free
Residence nil-rate band	Extra £175,000 for family home
Surviving spouse	Full exemption
IHT rate	40% above threshold

Paying IHT

Requirement	Details
Pay before probate	At least some of it
Due within 6 months	Of end of death month
Interest accrues	If late
Can sometimes pay from estate	Before probate

IHT Forms

Form	When
IHT205	Excepted estate (no tax)
IHT400	Full return required
IHT421	Summary for probate

Administrative Tasks

Managing the Estate

Task	Frequency
Pay ongoing bills	As needed
Manage property	Until sold/transferred
File tax returns	As required
Respond to creditors	Within 2 months advertising
Keep beneficiaries informed	Regular updates

Advertising for Creditors

Step	Purpose
Notice in Gazette	Formal advertisement
Local newspaper	Where property held
Wait 2 months	For claims
Protection	From unknown creditors

Tax Returns

Return	Deadline
Final income tax	To date of death
Estate income tax	On estate income
Capital gains tax	If assets sold

Distributing the Estate

Order of Payment

Priority	What
1	Funeral expenses
2	Testamentary expenses (probate costs)
3	Secured creditors (mortgage)
4	Preferred debts
5	Unsecured creditors
6	Beneficiaries

Before Distributing

Check	Done
All debts identified	☐
Creditor advertisement period passed	☐
Tax clearance obtained	☐
Inheritance Act 6 months	☐
No pending claims	☐

Receipts and Records

Requirement	Why
Get receipts	From all beneficiaries
Keep records	For any queries
Final accounts	Show all transactions
Retain for 12+ years	Possible future queries

Common Challenges

What Can Go Wrong

Challenge	How to Handle
Missing will	Search thoroughly
Family disputes	Remain neutral
Insolvent estate	Follow priority rules
Missing beneficiaries	Professional tracer
Contested will	Seek legal advice

Executor Disputes

If Multiple Executors	Options
Disagree	Compromise or court
One won’t act	Apply to remove
Delays	Beneficiaries can apply to court

Protecting Yourself

Protection	How
Creditor advertisement	Gazette and newspaper
Keep records	Every decision documented
Professional advice	For complex matters
Insurance	Executor indemnity

Getting Help

When to Use Professionals

Situation	Professional Help
Complex estate	Solicitor
IHT planning	Tax adviser
Property sale	Estate agent, conveyancer
Disputes	Solicitor
Overwhelmed	Probate specialist

Costs of Professional Help

Service	Typical Cost
Solicitor (full administration)	1-4% of estate
Probate only service	£500-£2,000
Accountant (tax returns)	£200-£500
DIY with guidance	£500-£1,000

Summary: Executor Checklist

First Steps

Task	Done
Locate will	☐
Register death	☐
Arrange funeral	☐
Secure property	☐
Notify banks/institutions	☐

Probate Application

Task	Done
Value all assets	☐
Value all debts	☐
Complete IHT forms	☐
Pay IHT (if due)	☐
Apply for probate	☐
Receive grant	☐

Administration

Task	Done
Place creditor advertisements	☐
Collect assets	☐
Pay debts	☐
File tax returns	☐
Wait 6 months (Inheritance Act)	☐

Distribution

Task	Done
Obtain tax clearance	☐
Prepare final accounts	☐
Distribute to beneficiaries	☐
Get receipts	☐
Keep records	☐

Key Contacts

Service	Contact
Probate Registry	gov.uk/probate
HMRC Bereavement	0300 200 3300
Tell Us Once	Register death service
STEP members	STEP.org (solicitors)

Being an executor is a significant responsibility that can take considerable time. Don’t be afraid to get professional help if the estate is complex or you feel overwhelmed — the estate can pay for reasonable professional fees.