Executor Duties UK: A Complete Checklist for 2026
Being named as an executor is a significant responsibility. You are the person legally responsible for carrying out the wishes in someone's will, collecting their assets, paying their debts, and distributing what is left to the beneficiaries. This guide gives you a clear, week-by-week timeline of what to do and when.
What is an executor?
An executor is the person named in a will to administer the deceased person's estate. Your job is to gather the assets, pay any debts and taxes, and distribute the remainder to the beneficiaries according to the will. You have a legal duty (a fiduciary duty) to act honestly, keep records, and treat all beneficiaries fairly.
You can appoint up to four executors, though one or two is most common. If the will names you as executor, you are not obliged to accept. You can formally renounce the role before you start dealing with the estate.
Week-by-week executor checklist
Week 1: Immediate steps
- ☐Locate the original will and any codicils
- ☐Register the death (within 5 days in England and Wales) and obtain multiple copies of the death certificate (you will need at least 5 to 10)
- ☐Use the Tell Us Once service (via the registrar) to notify HMRC, DWP, DVLA, local council, and passport office in one go
- ☐Secure the property (change locks if needed, check insurance is valid for an unoccupied property)
- ☐Notify the deceased's bank(s) and request the accounts be frozen
- ☐Arrange the funeral (check the will and any funeral wishes document first)
Weeks 2 to 4: Gather information
- ☐Write to all asset holders (banks, building societies, pension providers, insurers, investment platforms) with a copy of the death certificate to obtain date-of-death valuations
- ☐Identify all debts: mortgage, credit cards, loans, utility bills, outstanding tax
- ☐Get a property valuation (estate agent or RICS surveyor) if the estate includes land or buildings
- ☐Check for any life insurance policies (these may pay out outside the estate if written in trust)
- ☐Notify beneficiaries that they are named in the will and provide an estimated timeline
- ☐Check whether inheritance tax (IHT) is payable: the nil-rate band is £325,000, with an additional £175,000 residence nil-rate band if the family home is left to direct descendants
Months 2 to 3: Apply for probate
- ☐Complete the probate application online at gov.uk or by post (Form PA1P)
- ☐If IHT is due, submit Form IHT400 to HMRC and pay any tax owed (or arrange instalment payments for property)
- ☐If IHT is not due, submit Form IHT205 (or the excepted estates form)
- ☐Pay the probate application fee (£300 as of 2026, free if the estate is under £5,000)
- ☐Wait for the Grant of Probate (typically 8 to 12 weeks)
Months 3 to 6: Collect assets and pay debts
- ☐Send a copy of the Grant of Probate to each asset holder to release funds
- ☐Place a Section 27 notice in the London Gazette (and a local newspaper if appropriate) to protect yourself against unknown creditors. Wait the statutory two-month notice period
- ☐Sell any assets that need to be sold (property, shares, vehicles)
- ☐Pay all debts, including funeral costs, from the estate
- ☐Open an executor's bank account to manage the estate funds
Months 6 to 12: Distribute and close
- ☐Prepare estate accounts showing all income, expenses, and distributions
- ☐Complete the estate's income tax return if the estate earned income (rental income, interest, dividends) after death
- ☐Distribute specific gifts (items, cash legacies) to the named beneficiaries
- ☐Distribute the residuary estate to the residuary beneficiaries
- ☐Get signed receipts from each beneficiary
- ☐Close the executor's bank account and keep records for at least 12 years
When probate is needed vs when it is not
| Probate usually needed | Probate usually not needed |
|---|---|
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Common mistakes executors make
Distributing too early
If you distribute assets before placing a Section 27 notice and waiting the statutory notice period, you can be held personally liable for debts or claims that emerge later. Always protect yourself with the proper notices.
Not keeping records
Keep every letter, email, receipt, and valuation. If a beneficiary challenges your administration, you need evidence that you acted properly. Records should be kept for at least 12 years.
Missing tax deadlines
IHT must be paid within 6 months of the end of the month of death (after that, interest accrues). The estate's income tax return must be filed by the normal self-assessment deadline. Late filing means penalties, which come from the estate and reduce what beneficiaries receive.
Ignoring the will's terms
The executor must follow the will exactly. You cannot decide to give a beneficiary more or less than the will states, or skip a specific gift because you disagree with it. Deviating from the will without a formal Deed of Variation (signed by all affected beneficiaries) exposes you to personal liability.
Not insuring the property
Most home insurance policies lapse or have exclusions for unoccupied properties after 30 to 60 days. If the deceased's home is empty, notify the insurer immediately and arrange unoccupied property cover. If the property is damaged and uninsured, the executor may be personally liable.
Frequently asked questions
Can I refuse to be an executor?+
Yes. Being named as an executor in someone's will does not force you to act. You can renounce (formally give up the role) by filing a Form PA15 with the Probate Registry before you have 'intermeddled' with the estate (i.e., before you start dealing with assets). Once you have started acting, renouncing becomes much harder. If you are unsure, speak to a solicitor before doing anything with the estate.
Do I need probate for every estate?+
No. Probate is not always required. You typically do not need probate if the estate consists only of cash, personal belongings, and jointly held assets that pass automatically to the surviving joint owner. Most banks will release funds up to a certain threshold (often around £5,000 to £50,000, depending on the institution) without probate. However, you will almost always need probate if the estate includes property (land or buildings) held in the deceased's sole name, or if the total value of assets held by any single institution exceeds their threshold.
Can an executor be a beneficiary of the will?+
Yes. It is very common for an executor to also be a beneficiary. For example, a surviving spouse is often named as both the main beneficiary and the executor. There is no legal conflict, though the executor must still act in the interests of all beneficiaries, not just themselves.
How long does it take to administer an estate?+
A straightforward estate with a valid will typically takes between 6 and 12 months to fully administer. More complex estates (those involving property sales, inheritance tax, trusts, or disputes) can take considerably longer. The probate application itself usually takes 8 to 12 weeks to process.
Can an executor be paid?+
Unless the will specifically authorises payment, a lay executor is not entitled to charge for their time. Professional executors (such as solicitors or banks) will charge fees, which should be set out in the will or agreed in advance. A lay executor can claim reasonable out-of-pocket expenses (postage, travel, valuations) from the estate.
What happens if the executor makes a mistake?+
Executors have a legal duty to administer the estate properly. If an executor distributes assets incorrectly, pays the wrong debts, or fails to follow the terms of the will, they can be held personally liable by the beneficiaries. This is why keeping detailed records and following the correct process matters. If you are unsure about any aspect, get professional advice. The cost comes from the estate, not your own pocket.
Get the full Executor Guide
Our Executor Guide gives you a complete 12-month walk-through, including checklists, tax deadlines, beneficiary communication templates, and a plain-English explanation of the probate process. Written for lay executors, not lawyers.
Self-help information only. WillSafe UK is a trading name of WSC Group Ltd. We are not solicitors and we do not provide legal advice. This guide is for general informational purposes only and covers the law in England & Wales. Probate is a reserved legal activity under the Legal Services Act 2007. We do not apply for probate on your behalf. For complex estates or disputes, please speak to a qualified solicitor or probate specialist. See our full disclaimer.