Executor Responsibilities UK Checklist: Complete Step-by-Step Guide

Executors must register the death within 5 days in England and Wales. They need to value the entire estate, apply for probate if assets exceed £5,000 to £50,000 (bank-dependent), and pay inheritance tax within 6 months of death. Most estates take 9-12 months to administer from start to finish.

What Being an Executor Actually Means

An executor is the person named in a will to carry out the deceased's wishes. You become legally responsible for collecting assets, paying debts, filing tax returns, and distributing what remains to beneficiaries. If the will names multiple executors, you share these duties — all must agree on major decisions, though not all need to apply for probate.

You can decline the role before you start. Once you begin acting as executor (called "intermeddling" in legal terms), you cannot resign without court permission. The role is unpaid unless the will specifically authorises executor fees. Most family executors serve without payment, though you can claim reasonable expenses like postage, travel, and probate court fees.

Executors have legal duties to beneficiaries and creditors. If you mishandle the estate — pay the wrong person, ignore a valid debt, or distribute assets before paying inheritance tax — you can be held personally liable. This means beneficiaries or HMRC could sue you for losses. The role requires organisation and attention to legal deadlines, not legal training.

For a detailed explanation of executor duties from start to finish, see our guide on what an executor of a will actually does.

Initial Steps: First Two Weeks After Death

Register the death within 5 days (8 days in Scotland). You need to book an appointment with the local register office where the person died, or where they lived if they died at home. Bring the medical certificate of cause of death from the doctor, the deceased's birth certificate, marriage or civil partnership certificates, NHS medical card, and passport if available.

The registrar will issue death certificates. Order at least 6 copies — you need originals for banks, pension providers, insurance companies, and the probate registry. Each certificate costs £12.50 in England and Wales. You cannot proceed with probate or access most assets without these certificates.

Locate the original will. Check the deceased's home, safe, or with their solicitor. If you cannot find the original, contact the National Will Register (a private service, not government-run) or the Certainty National Will Register. Contact all solicitors the deceased used. Without the original will, you may need a court order to accept a copy, which delays everything by months.

Secure the property and valuable assets immediately. Change locks if keys are missing. Notify the home insurance company that the property is unoccupied — standard policies often become void after 30 days of vacancy. Arrange for mail to be redirected to your address. Cancel regular payments like subscriptions, but continue essential payments like mortgage, buildings insurance, and utilities until the property is sold or transferred.

Notify immediate organisations. Tell the deceased's bank (to freeze accounts), pension providers, and employer if they were working. Inform the Department for Work and Pensions to stop state pension and benefits. Contact HM Revenue & Customs bereavement helpline (0300 200 3300) to close tax records. Cancel driving licence and passport by returning them to DVLA and Passport Office with a covering letter.

Valuing the Estate: What You Must Include

List every asset the deceased owned or part-owned on the date of death. This includes the home (even if mortgaged), other property, bank and building society accounts, savings accounts, premium bonds, stocks and shares, ISAs, life insurance policies that pay to the estate (not those written in trust), vehicles, jewellery, household contents, and money owed to the deceased.

Get professional valuations for property and valuable items. Estate agents provide free property valuations — use at least two and average them. For antiques, art, or jewellery worth over £1,500 individually, use a qualified valuer registered with RICS or a specialist auction house. HMRC can challenge your valuations if they seem too low, particularly for inheritance tax purposes.

Check for jointly owned assets. Property or bank accounts held as "joint tenants" pass automatically to the surviving owner and do not form part of the estate for probate. Those held as "tenants in common" do require probate. Bank statements or property deeds show which applies. For property, check the Land Registry title document.

List all debts and liabilities. Include mortgages, personal loans, credit cards, utility bills, council tax, income tax owed, and funeral costs. Do not pay these yet (except the funeral, which takes priority), but you need accurate figures for the probate application. Contact each creditor with a copy of the death certificate and ask for a final statement.

Calculate the net estate value: total assets minus total debts. This figure determines whether you owe inheritance tax. The nil-rate band is £325,000 (current threshold — check GOV.UK for updates). If the deceased was married or in a civil partnership and their spouse died first without using their nil-rate band, you may have up to £650,000 tax-free. If the estate includes a home left to direct descendants, add the residence nil-rate band of £175,000 per person.

Applying for Probate: The Legal Authority Step

You need probate (called "confirmation" in Scotland) to access most assets. Banks typically require probate for accounts over £5,000 to £50,000, though thresholds vary by institution. Premium bonds, stocks and shares, and property always require probate. You apply to the Probate Registry using form PA1P (with a will) or PA1A (without a will).

Complete the inheritance tax forms first. Every estate needs form IHT205 (for estates under the nil-rate band and exempt) or IHT400 (for taxable estates). Form IHT400 is 17 pages with multiple schedules for different asset types. You must submit these to HMRC before applying for probate. If inheritance tax is due, you must pay at least some of it before probate is granted.

The inheritance tax deadline is strict: pay within 6 months of death or HMRC charges interest. You can pay from the estate's bank accounts by applying to release funds before probate, or executors sometimes pay personally and reclaim from the estate later. The probate registry will not process your application without an HMRC reference number proving you have filed the IHT forms.

Apply online or by post. The online service (available for straightforward estates) costs £273. Postal applications cost the same but take longer. You need the original will, the completed inheritance tax form, a cheque for the fee, and copies of the death certificate. If the will contains any amendments or codicils, include those originals too.

You will be asked to sign a statement of truth, swearing that the information in your application is accurate. This happens at a probate interview (if applying by post) or by video verification (if applying online). Providing false information is perjury and can result in criminal prosecution. After 3-8 weeks, you receive the grant of probate — the legal document proving your authority to act.

Administering the Estate: Collecting and Protecting Assets

Send the grant of probate to every institution holding assets. Banks require an original grant or certified copy plus a claim form (each bank has its own version). They will close accounts and transfer funds to the estate bank account you have opened. Premium bonds require form NS&I 904 with the grant. For shares, contact the company registrar or use a probate specialist share dealing service.

Open an executor's bank account in the estate's name. This keeps estate money separate from your personal finances, which is legally required and protects you from claims of mixing funds. All estate income and asset sales go into this account. All estate expenses and debts are paid from it. Keep every receipt and bank statement — you must provide accounts to beneficiaries showing every penny.

Collect any income due to the estate. This includes final salary payments, pension arrears, tax refunds, and rental income if the deceased owned let property. Some life insurance policies and pension death benefits are discretionary and pay quickly without probate. Contact providers immediately, as some benefits reduce if you delay.

Continue running any business the deceased owned. As executor, you are legally responsible for business debts incurred after death if you continue trading. Take legal advice if the business is substantial. Many executors appoint a manager or close the business quickly to limit liability. Business assets must be valued and included in the estate.

Protect assets until distribution. Maintain insurance on property and vehicles. Keep valuables secure. If the estate includes rental property, you become the landlord and must follow all legal duties to tenants. If investments are falling in value, you may need to sell them — executors can be held liable for investment losses if they unreasonably delay.

Paying Debts and Taxes: Legal Priority Order

Pay debts in the correct legal order. Funeral expenses come first — reasonable costs for burial or cremation, a headstone, and a modest wake. Next come testamentary expenses (probate fees, valuation costs, legal fees if you used a solicitor). Then secured debts like mortgages. Then priority debts including tax owed and employee wages if the deceased had staff. Finally unsecured debts like credit cards and personal loans.

Advertise for creditors to protect yourself. Place a notice in The Gazette (the official public record) and a local newspaper where the deceased lived. This is called a Section 27 notice under the Trustee Act 1925. Wait at least two months after the notices appear before distributing the estate. If a creditor appears after this and you have already distributed assets, you are not personally liable (though the creditor can pursue beneficiaries).

Pay capital gains tax if you sell assets for more than probate value. This applies mainly to property or shares that increase in value during administration. The gain is calculated from the probate date value, not what the deceased originally paid. Executors must file a trust and estate tax return (form SA900) if the estate earns income or has capital gains during administration.

Pay income tax on estate income. If bank accounts earn interest, or rental property generates rent during administration, the estate pays tax on this. The estate has a personal allowance (£325 for administration income). File form R27 with the deceased's final personal tax return, and separate estate tax returns for each tax year administration continues.

If the estate cannot pay all debts (called insolvency), stop immediately and take legal advice. Do not pay some creditors and not others. Insolvent estates have strict legal rules — beneficiaries receive nothing, and paying debts in the wrong order makes you personally liable. You may need to apply for bankruptcy or a formal insolvency process for the estate.

Distributing the Estate to Beneficiaries

Only distribute after you have paid all debts, filed all tax returns, and received tax clearance from HMRC. Wait at least 10 months from death to allow time for claims. Inheritance Act claims (from financial dependants not provided for in the will) can be made within 6 months of the grant of probate. Missing creditor claims can appear years later, but your Section 27 notice protects you from personal liability.

Follow the will exactly. If the will leaves specific items to named people (called specific legacies), hand these over first with a receipt signed by the beneficiary. Then pay any cash legacies (fixed amounts like "£5,000 to my nephew"). What remains is the residuary estate — this goes to residuary beneficiaries, usually divided by percentages.

If the estate is too small to pay all the cash legacies, they abate proportionally. A beneficiary left £10,000 when only £5,000 remains after debts receives £5,000. Residuary beneficiaries receive nothing if cash legacies exhaust the estate. Specific items like jewellery or furniture are handed over even if there is no money, unless needed to pay debts.

Transfer property to beneficiaries or sell it as directed by the will. If the will leaves property to someone, you complete a form AS1 (assent of whole) and register it with the Land Registry, transferring legal ownership. If the will says "sell my house and divide the proceeds", you instruct estate agents and solicitors to sell, then distribute the money. Beneficiaries can sometimes buy property from the estate at market value.

Prepare estate accounts showing everything you received and everything you paid out. Beneficiaries are legally entitled to see these accounts. Use a simple spreadsheet: opening balances, income received (with dates and sources), expenses and debts paid (with dates and recipients), and final distribution. Keep these records for at least 12 years in case of later disputes.

Get receipts from every beneficiary. A signed receipt protects you if a beneficiary later claims they received nothing. Many executors use a formal release document (a solicitor can provide a template) where beneficiaries confirm they have received their entitlement and release the executor from further claims.

Timeline and Common Delays

Straightforward estates take 9-12 months from death to final distribution. This assumes no property to sell, no disputes, no missing beneficiaries, and inheritance tax forms completed accurately. More complex estates take 18-24 months or longer. Selling property adds 4-6 months. Disputes between beneficiaries or claims against the estate can add years.

The probate registry is the main delay point. Applications take 8-16 weeks to process currently (check GOV.UK for current waiting times). You can pay £155 for a priority service reducing this to 5 working days if you need urgent access to funds.

HMRC delays occur if they query your valuations or calculations. Allow 3-4 months for them to review form IHT400 and issue clearance. If they open an enquiry into the estate, add 6-12 months. Always submit complete forms with all supporting documents to avoid delay. Use the IHT400 toolkit (a free calculator on GOV.UK) to check your figures before submission.

Property sales delay many estates. Markets vary, but selling an estate property typically takes 3-6 months from listing to completion. Executors should price property realistically — overpricing to "test the market" extends administration and costs the estate in ongoing insurance, utilities, and maintenance.

Missing beneficiaries cause serious delays. If the will leaves money to someone you cannot find, you must make reasonable efforts to trace them. This means checking electoral rolls, using professional tracing services, and potentially taking out "missing beneficiary insurance". You cannot distribute their share to other beneficiaries without a court order, which takes months and costs thousands.

When You Need Professional Help

Most executors handle small straightforward estates without a solicitor. If the estate is under the inheritance tax threshold, includes only cash and household contents, has no property to sell, and all beneficiaries agree, you can do this yourself using the online probate service. Citizens Advice provides free guidance, and the probate registry helpline (0300 123 1072) answers process questions.

Use a solicitor for complex estates including business assets, agricultural property, trusts created by the will, foreign assets, or potential Inheritance Act claims. Also instruct a solicitor if beneficiaries are children (requiring trust arrangements), if there are disputes between beneficiaries or challenges to the will, if the estate is insolvent, or if you are named as executor but live abroad.

Solicitor costs typically range from 2% to 5% of the estate value plus VAT. A £400,000 estate might cost £8,000-£20,000 in legal fees. Always get a written quote before instructing a solicitor. Some charge hourly rates (£200-£350 per hour for probate specialists), others a percentage. You can use a solicitor for parts of the process — for example, handling the probate application only while you do the rest.

Probate specialists and will-writing companies offer cheaper services than traditional solicitors but are less regulated. They can only handle straightforward estates. For anything involving legal interpretation, disputes, or complicated assets, use a solicitor regulated by the Solicitors Regulation Authority.

Accountants handle the tax aspects of complex estates, particularly where there are business assets, overseas property, or trusts. Costs range from £1,000-£5,000 depending on complexity. For estates over £2 million, professional tax advice usually saves more than it costs by identifying legitimate reliefs and planning opportunities.

Common Executor Mistakes to Avoid

Distributing too early is the most expensive mistake. If you pay beneficiaries before all debts are discovered, you remain personally liable for those debts. Always advertise for creditors, wait the minimum periods, and retain a contingency fund (typically 5-10% of the estate) for unexpected claims or late bills. Release this retained amount to beneficiaries 6 months later if no claims appear.

Missing tax deadlines costs money in interest and penalties. Inheritance tax is due within 6 months of death. Income tax returns for the deceased's final year are due by 31 January following the end of that tax year. Estate tax returns are due annually if administration continues into a second tax year. Set reminders for all deadlines and file early to avoid the last-minute rush.

Mixing estate money with personal money is both illegal and practically problematic. Once estate funds enter your personal account, proving exactly what you spent on the estate versus personal expenses becomes nearly impossible if beneficiaries query your accounts. Always use a separate executor account. Many banks offer free executor accounts specifically for this purpose.

Failing to keep detailed records causes disputes. Beneficiaries often challenge executor decisions years later. Keep copies of every letter sent, every form filed, every receipt, every valuation, and every bank statement. Store these securely for at least 12 years. Digital scans are acceptable but keep physical copies of anything valuable like the grant of probate or title deeds.

Ignoring life insurance policies written in trust is common. These policies do not form part of the estate and go directly to named beneficiaries, usually the spouse or children. Executors waste time including them in probate applications, causing delays when the probate registry rejects the forms. Always check with the insurance company whether the policy is in trust before including it in your IHT forms.

This is general information, not legal advice. Wills and inheritance rules vary — for anything binding, use a regulated solicitor or will-writing service.