You Have Been Named Executor of a Will
Being named as executor means you have been asked to carry out the wishes of the deceased as set out in their will. This page explains whether you must act, what your legal duties are, and how to administer the estate correctly to avoid personal liability.
Quick Answer
You are not obliged to act as executor — you can renounce using form PA15 before taking any steps in the administration. If you do act, you must gather assets, value the estate, pay all debts and any inheritance tax, apply for a Grant of Probate (PA1P), and then distribute to beneficiaries. Executors face personal liability if they distribute incorrectly or fail to pay tax.
Full Explanation
An executor is appointed by the will and derives authority from it. Technically, an executor's authority to deal with the estate vests on death — unlike an administrator under intestacy who needs a court grant first. However, as a practical matter, third parties (banks, HMRC, Land Registry) require sight of the Grant of Probate before releasing assets or registering transfers.
If you are willing to act, your first duty is to read the will carefully, identify all assets and liabilities, and determine whether the estate needs a full Grant of Probate. Estates over £5,000 generally require a grant. Small estates may be dealt with without a grant under the Administration of Estates (Small Payments) Act 1965, but this is limited to specific accounts and sums.
If the gross estate exceeds £325,000 (the nil-rate band), or if there is property outside England and Wales, or if assets include business or agricultural property, you will need to complete form IHT400 and any relevant supplementary schedules. HMRC's inheritance tax must be paid (or a payment plan agreed for property) before probate is granted. For smaller estates, the shorter IHT205 may suffice.
Once the Grant of Probate is issued, you have authority to collect all assets, pay funeral costs and debts in the correct order of priority (secured creditors first, then preferential, then unsecured), and distribute the residue to beneficiaries. Keep detailed accounts throughout. The Administration of Estates Act 1925 and Trustee Act 2000 impose duties of care and investment on executors who hold assets on trust.
Personal liability is real. An executor who pays a legacy to the wrong person, overlooks a creditor, fails to pay IHT, or distributes prematurely can be sued by those who lose out. If you are in doubt about the estate's solvency, take specialist advice before distributing anything.
Legal Basis
- §Administration of Estates Act 1925 — governs the collection, administration, and distribution of estates by executors and administrators
- §Trustee Act 2000 — imposes a statutory duty of care on executors acting as trustees, including investment duties
- §Inheritance Tax Act 1984 — governs the calculation and payment of inheritance tax on death
- §Non-Contentious Probate Rules 1987 (SI 1987/2024) — procedural rules for applying for a Grant of Probate
What To Do
Read the Will and Decide Whether to Act
Read the will carefully. Note all gifts, the residuary clause, and any trusts. If you do not wish to act, complete form PA15 to renounce your executorship before taking any steps in the administration — once you have intermeddled (dealt with estate assets), renunciation is no longer possible without court permission.
Register the Death and Obtain Death Certificates
Register the death within 5 days at the local Register Office. Obtain multiple certified copies of the death certificate — you will need to send originals to banks, HMRC, and the Probate Registry. Use 'Tell Us Once' to notify government departments.
Value the Estate and Complete IHT Forms
Write to all asset holders (banks, pension providers, share registrars, insurers) with a copy of the death certificate requesting a valuation at the date of death. Obtain a RICS valuation of any property. For estates below the IHT threshold, complete IHT205. For larger estates or where reliefs are claimed, complete IHT400 with supporting schedules. Submit to HMRC and pay any tax due before applying for probate.
Apply for Grant of Probate (PA1P)
Submit form PA1P to the Probate Registry with the original will, death certificate, and the £273 court fee (2026; free if estate under £5,000). You will be asked to make a statement of truth that the will is valid and the IHT position is correct. The grant will be issued within a few weeks and gives you authority to deal with all assets.
Collect Assets, Pay Debts, and Distribute
Use the grant to collect all assets into an executor's account. Pay funeral expenses first, then all debts, IHT balance (if any), and administration expenses. Then pay specific legacies under the will, and finally transfer the residue to residuary beneficiaries. Provide each beneficiary with an estate account showing all receipts and payments.
Important Deadlines
Important Warnings
Once you have intermeddled with estate assets — for example, collecting a bank account or paying a debt — you cannot renounce without court permission. Decide whether to act before taking any steps.
Executors are personally liable for any overpayment to beneficiaries or failure to pay creditors. If there is any doubt about solvency, apply to the court to administer the estate under court supervision.
Inheritance tax must be paid before probate is granted. HMRC charges interest on unpaid tax from six months after death. Where property is included, the Direct Payment Scheme allows some banks to pay IHT directly to HMRC before the grant.