Advice Admin & Legal Executor of a will UK - what is an executor and what are their duties?

Executor of a will UK - what is an executor and what are their duties?

Q: What are the responsibilities of an executor?

An executor's responsibilities include: registering the death, finding the will, arranging the funeral, notifying institutions and authorities, valuing the estate, paying any inheritance tax due, applying for probate, collecting and settling assets, distributing the estate to beneficiaries, and preparing estate accounts. The role can take 6 to 12 months or longer for complex estates.

Author: Eliza, Legacy Adviser at Octopus Legacy
Last updated: 27 March 2026

What is an Executor of a Will?

An executor is the person (or people) named in a will who is legally responsible for carrying out the wishes of the person who died. This includes settling debts and taxes, arranging the funeral if needed, applying for probate, and making sure the right people receive the right assets.

It's a trusted role with real legal and personal responsibilities. If mistakes are made during the process, it's the executor who will be held accountable. It can also be a lot to deal with during a difficult time — the Human Cost of Dying Report found that 64% of people who've experienced loss also took on the administrative burden that follows a death.

The executor has no legal power until the person who wrote the will (known as the testator) dies. Once the death occurs, the executor can begin the process of obtaining a Grant of Probate, which gives them the legal authority to access bank accounts, financial assets, and all paperwork related to the estate.

Who Can Be an Executor?

Nearly anyone over the age of 18 can be an executor. This includes family members, friends, and beneficiaries of the will. A common misconception is that it needs to be a solicitor or legal professional. When someone does choose a professional executor, it's usually because they want the peace of mind that comes with experienced handling of legal and financial matters.

Choosing an executor requires some thought. The person should be someone you trust, who is organised, and who is generally on top of their own finances. Probate can be a lengthy process and is often emotional for everyone involved. If the executor knows your beneficiaries, that can help — but it's not a requirement.

You can name more than one executor. Having two executors can be useful for sharing the workload and providing a check on decisions, though it does mean both need to agree on key actions.

Once you've decided who to choose, discuss it with them. Being an executor is a significant commitment, and they should understand what's involved before agreeing.

It's also important to know that the person you choose can always ask for professional help when the time comes.

You've Been Named as an Executor — Now What?

If someone close to you has told you they've named you as their executor, there are things you can do now to prepare. The OL Guide to Being an Executor recommends five steps.

1. Decide if you want to accept the role. It's a big ask with significant legal responsibility. You might not have the time or energy to take it on. Make sure you know what's expected and tell them as soon as possible if you don't want to do it or think you'd want professional support.

2. Ask them to update their will if you don't want the role. If you'd rather not be an executor, the simplest route is for the testator to update their will and name someone else. This avoids complications later.

3. Get to grips with their assets and wishes. It helps to have a clear understanding of what they own and what they want. Take the opportunity to ask questions and iron out any ambiguity now, while they're here to have the conversation.

4. Speak to any other executors nominated. You might not be the only person named. It's worth meeting any co-executors and deciding how you'll approach the responsibilities together.

5. Get your own affairs in order. If you haven't already, now is a good time to make sure your own will and Lasting Power of Attorney are sorted.

Can Someone Opt Out of Being an Executor?

Yes. Being named as an executor doesn't oblige you to take on the role. You have several options.

Renounce the role entirely. If you haven't already started acting as executor (known as "intermeddling"), you can formally renounce the role by filing a form with the Probate Registry. Once you've renounced, you can't change your mind.

Appoint a professional to act on your behalf. You can use a power reserved, where the other named executor acts alone, or you can instruct a solicitor or probate service to handle the work while you oversee the process.

Step aside for co-executors. If there are other executors named in the will, they can apply for probate without you.

If there are no other executors named and you renounce, the beneficiaries may need to apply for Letters of Administration to manage the estate.

What Are the Responsibilities of an Executor?

The role of an executor is all-encompassing and can take months, sometimes over a year, to complete. Below is a step-by-step guide to the typical duties, aligned with the key stages of estate administration.

1. Confirm and register the death

You'll need a copy of the death certificate to carry out your duties. Most deaths in England and Wales are registered within 5 days at the Registrar of Births, Deaths and Marriage. You can do this through the government website.

2. Find the will

The will explains exactly how the estate should be dealt with and any last wishes. It's the executor's legal responsibility to carry it out as instructed. If you don't know where the will is stored, try the person's home, their solicitor, or The National Will Register, which has records for over 8 million wills.

The will often includes funeral wishes, so finding it quickly matters.

3. Arrange the funeral

You could be in charge of arranging and paying for the funeral. Before making any arrangements, check the will for specific funeral wishes and whether there's a funeral plan to cover the costs. If there's no plan, you may be able to pay for the funeral from the estate — though this isn't always possible immediately, so you may need to cover costs yourself initially.

4. Notify institutions, authorities and value the estate

You'll need to tell other services and authorities about the death so they can update their records. This includes banks, building societies, pension providers, mortgage providers, utility companies, insurance providers, HMRC, DVLA, the local council, and credit card companies. The government's Tell Us Once service lets you notify multiple government departments at once.

At the same time, you'll need to build a full picture of the estate — everything they owned and everything they owed. This means contacting each organisation to confirm values at the date of death for property, savings, investments, pensions, and personal possessions.

For more help with this process, see: Key steps before applying for probate

5. Pay any inheritance tax and apply for probate

You'll need to work out whether inheritance tax (IHT) is due. In 2025/26, the nil-rate band is £325,000 per person, with an additional residence nil-rate band of £175,000 if the person left their home to direct descendants. For married couples, unused allowances can be transferred, potentially giving a combined threshold of up to £1 million.

If IHT is payable, it must be paid within six months of the end of the month of death. You'll also need to submit an inheritance tax form to HMRC (usually form IHT400).

Probate is required in around 50% of cases. In England and Wales, you'll need to complete the probate application form and, if necessary, the IHT form. The probate application fee is £300 (no fee for estates under £5,000). Certified copies of the Grant cost £16 each — order several, as banks and other institutions will each need to see one.

In Scotland, you'll need to submit a C1 form, along with other forms (C5 or C5SE) depending on the estate.

Processing times vary: around 4 weeks for straightforward online applications, 8–12 weeks for paper, and 16–20 weeks for complex cases involving full IHT accounts.

6. Deal with assets and debts

With the Grant in place, you can start collecting assets and settling debts. We strongly recommend opening a separate executor bank account for the estate money.

You'll be responsible for:

Collecting money from bank accounts or investments
Closing all accounts
Clearing properties
Settling debts
Setting up a trust if you're named as a trustee too
Selling or transferring shares
Selling or transferring properties

You'll need to act in the best interests of the estate, which means preserving and protecting its assets. For more complex investments, it's worth speaking to a financial adviser beforehand.

7. Distribute the estate and produce estate accounts

Once debts, taxes, and liabilities are settled, you can distribute the estate to the beneficiaries according to the will. You'll be responsible for making sure everything is paid out, recorded, and submitted correctly.

You may need to:

File income tax for the year of death and for the period after
Review the estate for capital gains tax
Distribute funds and assets (and get confirmation from beneficiaries)
Record the amounts paid or transferred
Prepare a full set of estate accounts

Many executors use a professional for this stage to make sure no costly mistakes are made.

Executor Liability: What You Need to Know

Being an executor carries real legal responsibility. If you fail to carry out the wishes of the will, mismanage the estate, or distribute assets incorrectly, you can be held personally liable.

Common areas of liability

Distributing too early. If you distribute the estate before the creditor notice period (two months and one day from a Section 27 notice) has passed, you could be personally liable for any debts that emerge afterwards.

Missing debts or taxes. If you fail to pay inheritance tax, income tax, or capital gains tax owed by the estate, HMRC can pursue you personally. IHT must be paid within six months of the end of the month of death. After that, interest is charged.

Not following the will. If you distribute assets differently to what the will says, beneficiaries can take legal action against you.

Losing or mismanaging assets. You have a duty to protect and preserve the estate's assets during the administration period. If assets lose value because of negligence, you could be liable.

Failing to keep records. Executors must maintain clear estate accounts showing all money coming in and going out. Beneficiaries have the right to see these.

How to protect yourself

Place a Section 27 notice. This statutory advert in The London Gazette protects you from liability for unknown debts. It gives creditors two months and one day to come forward.

Keep detailed records. Document every decision, payment, and communication.

Get professional help when needed. You can instruct a solicitor or probate service for complex estates without giving up your role as executor.

Take out executor insurance. For larger or more complex estates, executor indemnity insurance can provide additional protection.

Practical Timeline for Executors

Stage	What to do	Timeline
Immediately	Register the death, find the will, arrange the funeral	Within 5 days for registration
First few weeks	Notify institutions (Tell Us Once), begin valuing the estate	2–6 weeks
Months 1–3	Complete estate valuation, submit IHT forms, apply for probate	Probate takes 4–20 weeks to process
Months 3–6	Receive Grant, collect assets, place Section 27 notice, settle debts	IHT due within 6 months of end of month of death
Months 6–12	Distribute to beneficiaries, prepare estate accounts, file taxes	IHT400 due within 12 months
12 months+	Final distribution, HMRC clearance, close the estate	Complex estates can take longer

Can an Executor Also Be a Beneficiary?

Yes. This is very common. Many people name a spouse, child, or close friend as both executor and beneficiary.

The key difference between the two roles: a beneficiary is someone who inherits something from the will (money, property, possessions). The executor is the person responsible for administering the estate and making sure each beneficiary receives what they're entitled to.

Being both executor and beneficiary means you have a dual role. You must act impartially and in the interests of all beneficiaries, not just yourself. If other beneficiaries feel you've acted unfairly, they can challenge the administration.

Can an executor claim expenses?

Yes. Executors can claim back reasonable expenses incurred while carrying out their duties. This might include postage, travel, probate fees, and costs of obtaining valuations. These expenses are paid from the estate.

Professional executors (solicitors or probate firms) will charge a fee for their services, which is also paid from the estate. If beneficiaries feel professional fees are unreasonable, they can ask the professional to renounce their role.

Jargon Buster

Term	What it means
Executor	The person legally responsible for sorting out the estate when there's a valid will
Administrator	The person legally responsible for sorting out the estate when there's no valid will, or where no executor is able or willing to act
Testator	The person who wrote the will and shared their wishes
Estate	Everything someone owns at the time of death, including property, money, possessions, and digital assets, minus any debts
Beneficiary	Someone who's been left something in a will — whether it's money, belongings, or property
Grant of Representation	The legal document that gives someone authority to manage a person's estate after they die. Called a Grant of Probate when there's a will, or Letters of Administration when there isn't
Estate administration	The process of sorting everything out after someone dies — from dealing with their money and debts to making sure their wishes are carried out
Intestate	When someone dies without a valid will. The law decides who inherits, which can make things harder for the people left behind
Section 27 notice	A statutory advert in The London Gazette asking anyone owed money by the person who died to come forward within 2 months and 1 day. Protects the executor from personal liability for unknown debts

Need Help as an Executor?

Things change. When the time comes, if you find you aren't able to act as executor, you can always get help. At Octopus Legacy, supporting people through this process is what we do.

Octopus Legacy offers support with both applying for probate and full estate administration, through our subsidiary Octopus Legal Services and partner firms.

Related Guides

Frequently Asked Questions

What is an executor of a will?

An executor is the person named in a will who is legally responsible for carrying out the wishes of the person who died. This includes settling debts and taxes, arranging the funeral, applying for probate if needed, and distributing the estate to the beneficiaries. The executor has no legal power until the testator dies.

Who can be an executor of a will in the UK?

Nearly anyone over the age of 18 can be an executor, including family members, friends, and beneficiaries of the will. It doesn't need to be a solicitor or legal professional. You can name more than one executor. The person should be someone you trust, who is organised, and who understands the commitment involved.

Can you refuse to be an executor of a will?

Yes. Being named as an executor doesn't oblige you to take on the role. You can formally renounce by filing a form with the Probate Registry, as long as you haven't already started acting as executor. You can also appoint a professional to handle the work on your behalf, or step aside for co-executors named in the will.

What are the responsibilities of an executor?

An executor's responsibilities include registering the death, finding the will, arranging the funeral, notifying institutions and authorities, valuing the estate, paying any inheritance tax due, applying for probate, collecting and settling assets, distributing the estate to beneficiaries, and preparing estate accounts. The role can take 6 to 12 months or longer for complex estates. See our estate administration guide for a full breakdown.

Can an executor of a will also be a beneficiary?

Yes. It's very common for someone to be both executor and beneficiary. However, they must act impartially and in the interests of all beneficiaries, not just themselves. If other beneficiaries feel the executor has acted unfairly, they can challenge the administration.

What happens if an executor makes a mistake?

Executors can be held personally liable for mistakes in estate administration. This includes distributing the estate too early, failing to pay taxes owed, not following the will's instructions, or mismanaging assets. Executors can protect themselves by placing a Section 27 notice, keeping detailed records, and getting professional help for complex estates.

How long does it take to be an executor?

Estate administration typically takes 6 to 12 months for a straightforward estate. The death should be registered within 5 days. Inheritance tax must be paid within 6 months of the end of the month of death. Probate processing takes 4 to 20 weeks depending on complexity. Complex estates can take considerably longer.

How much does probate cost for an executor?

The probate application fee in England and Wales is £300 (no fee for estates under £5,000). Certified copies of the Grant cost £16 each. A Section 27 notice costs from around £100. If you use a professional for full estate administration, fees typically range from 1–5% of the estate value plus VAT. Executors can claim back reasonable expenses from the estate. See our probate guide for more detail.