Executor
Responsibilities UK
What does an executor do? Your complete guide to executor duties, personal liability, and step-by-step estate administration.
Last reviewed: 5 March 2026
Being named as an Executor in someone's will is a significant responsibility. You are legally responsible for managing the deceased person's Estate: gathering assets, paying debts, handling inheritance tax, and distributing what remains to the beneficiaries.
This guide explains what being an executor involves, what your legal obligations are, and how the role differs across the UK. For the full step-by-step process, see our probate application guide.
What is an executor?
An executor is the person named in a will to carry out the deceased's wishes and manage their estate. The role begins at the moment of death, though in practice most tasks start after the funeral.
You do not have to accept the role. If you feel unable to take it on, you canrenounce your appointment, but you should do this before you start acting as executor.
Note: There can be more than one executor. If multiple executors are named, you must act together and agree on decisions. If you need professional help, you can instruct a solicitor without giving up your role.
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Executor vs administrator
The terms differ depending on whether there is a will and which part of the UK you are in.
England & Wales
An executor is someone named in the will to manage the estate. Once you have Grant of Probate, you can access bank accounts, sell property, and distribute assets to beneficiaries.
When there is no will, or the named executors cannot act, you can apply for Letters of Administration. This gives you legal authority to manage the estate.
You apply through the Probate Registry. Priority is given to certain relatives under intestacy rules.
Scotland
An executor is someone named in the will to manage the estate. Once you have Confirmation, you can access bank accounts, sell property, and distribute assets to beneficiaries.
When there is no will, or the named executors cannot act, you can apply to become an "executor dative". This gives you the same authority as a named executor.
You apply through the Sheriff Court. The court will appoint you as executor dative if you are entitled under intestacy rules.
Northern Ireland
An executor is someone named in the will to manage the estate. Once you have Grant of Probate, you can access bank accounts, sell property, and distribute assets to beneficiaries.
When there is no will, or the named executors cannot act, you can apply for Letters of Administration. This gives you legal authority to manage the estate.
You apply through the Probate Registry in Belfast. Priority is given to certain relatives under intestacy rules.
Core executor responsibilities
The following tasks are specifically executor responsibilities. While family members and friends can help with many bereavement tasks, these must be carried out by the named executor.
Value the estate
List all assets and debts
Make a list of everything they owned (property, bank accounts, investments, valuables) and everything they owed (mortgages, loans, credit cards). You'll need this for inheritance tax forms and probate application. Get professional valuations for property and valuable items.
Complete inheritance tax forms
Fill in IHT forms for HMRC
Most estates use form IHT205 (short form for estates under the threshold with no tax to pay) or IHT400 (full form). The IHT threshold is £325,000, or up to £500,000 if passing a home to direct descendants (residence nil-rate band). Married couples can inherit their spouse's unused allowance. Submit online or by post.
Apply for Grant of Probate
Submit the application to receive legal authority
Apply online at gov.uk/applying-for-probate or by post. You'll need the original will, death certificate, IHT forms, and application fee (currently £273, free if estate under £5,000). Processing takes 8-16 weeks. You'll receive the Grant of Probate (with will) or Letters of Administration (without will).
Pay any inheritance tax due
Pay IHT owed before probate is granted
Inheritance tax must be paid before probate is granted (you can pay some up front, then the rest later). You may be able to use the Direct Payment Scheme to pay IHT from the deceased's bank accounts before you have probate. Property IHT can be paid in instalments over 10 years.
Collect in the assets
Use the Grant to claim money and assets
Once you have the Grant of Probate/Confirmation, send certified copies to banks, building societies, share registrars, and other asset holders. They'll release funds to you as executor. Keep detailed records of everything you collect.
Place a Section 27 notice in The Gazette
Protect yourself from personal liability for unknown debts
Before distributing the estate, consider placing a "Section 27" notice in The Gazette. This protects you from personal liability if unknown creditors appear later. **How it works:** 1. Place a deceased estates notice in The Gazette (costs approximately £100) 2. Wait 2 months and 1 day from publication 3. Any creditor who doesn't respond within this time cannot make a claim against you personally **Important:** You can still pay known creditors immediately - this only protects against debts you don't know about. If you distribute the estate without placing a notice and an unknown creditor appears later, you could be personally liable.
Pay any outstanding debts
Clear debts from the estate before distribution
Pay legitimate debts including credit cards, loans, utility bills, and any care home fees. Place a notice in The Gazette to protect yourself from unknown creditors (wait at least 2 months for responses). Keep records of all payments.
Distribute the estate to beneficiaries
Share out the remaining estate as per the will
After paying debts and expenses, distribute to beneficiaries according to the will (or intestacy rules if no will). Get beneficiaries to sign receipts. Prepare estate accounts showing all income, expenses, and distributions. Keep copies for at least 12 years.
Transfer property ownership
Update Land Registry with new owner details
Submit form AS1 to HM Land Registry to transfer property. If the property is being sold, the conveyancing solicitor usually handles this. For transfers to beneficiaries, you may need a solicitor or can do it yourself.
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Personal liability
As an executor, you have a legal duty to administer the estate properly.
You could be personally liable if you:
- Distribute the estate before paying all debts
- Miss the inheritance tax deadline (by the end of the sixth month after death)
- Fail to identify and pay all creditors
- Distribute assets incorrectly or unfairly
- Sell estate property for less than market value
How to protect yourself
- Place a Section 27 notice in The Gazette to protect against unknown creditors
- Wait at least 2 months after the notice before distributing
- Keep detailed records of every decision and transaction
- Get professional valuations for property and valuable items
- Consider executor insurance (available from some solicitors)
- Seek legal advice for complex estates or family disputes
Typical executor timeline
Every estate is different. Simple estates can be settled in 6 to 9 months. Complex estates with property, business assets, or family disputes can take 1 to 2 years or more. If there is no will, intestacy rules determine who inherits and who can act as administrator.
Immediate tasks
Register the death, find the will, secure the property, notify close family.
Notifications and funeral
Tell Us Once, notify banks and pension providers (see our notifying banks guide), arrange and attend the funeral.
Value the estate
List all assets and debts, get property valuations, complete inheritance tax forms.
Apply for probate
Submit the application, pay any inheritance tax due, wait for the grant (8-16 weeks in England & Wales).
Collect and distribute
Collect assets using the grant, pay outstanding debts, place a Gazette notice, and distribute to beneficiaries.
Final accounts
Prepare estate accounts, file any final tax returns, transfer property, and close the estate.
Key differences across the UK
| Topic | England and Wales | Scotland | Northern Ireland |
|---|---|---|---|
Legal grant | Grant of Probate | Confirmation | Grant of Probate |
No-will equivalent | Letters of Administration | Confirmation (with executor dative) | Letters of Administration |
Where to apply | Probate Registry (online) | Sheriff Court | Probate Office (Belfast) |
Small estate threshold | £5,000 | £36,000 | £10,000 |
Find a solicitor | Search | Search | Search |
Frequently asked questions
Related guides
How to Apply for Probate
The full probate application process: forms, fees (£300), timelines, and what to do while you wait.
Inheritance Tax
Nil-rate bands, residence relief, spouse exemptions, and the IHT-before-probate catch. Plain English, real numbers.
What to Do When Someone Dies
The essential first steps: from getting the medical certificate to securing the home. A plain-English overview of everything in the right order.
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