When someone dies, their executor takes on one of the most important legal roles in the probate process. Before looking at those duties in detail, it helps to understand what power an executor of a will has, and where that power ends.
The scope of the role varies considerably. A simple estate with one bank account and a single beneficiary is a very different task from one involving several properties, stocks, shares, investments and multiple beneficiaries. In either case, a first-time executor can find the starting point unclear.
This article sets out the key duties of an executor of a will. It is an introduction, not a comprehensive probate guide. We always recommend that executors seek professional probate advice tailored to the specific estate.
What is an executor of a will?
An executor is someone appointed by the deceased to carry out the instructions in their will. Executors are often family members, typically spouses, civil partners or children, but any person aged 18 or over can take on the role. An executor may also be a beneficiary of the will.
Anyone named as executor has the right to refuse the appointment, and many people do. The risks of being an executor are significant: an executor can be held personally liable for mistakes, even genuine ones. Before accepting, it is wise to speak to a probate practitioner to understand fully what the role involves. It is also worth knowing that solicitor fees are a legitimate estate expense and can be paid from the estate itself.
Key executor duties: an overview
The list below covers the responsibilities most commonly associated with the role. Not every task will apply to every estate, and this list does not cover every eventuality, as each estate is different.
Any newly appointed executor may find our Probate Checklist a useful starting point for gathering the documents needed.
The duties of an executor of a will may include:
- Registering the death with the Registrar
- Informing all relevant people and organisations about the death, from GPs and utility providers to HMRC
- Locating the original will
- Arranging the funeral
- Valuing the deceased’s estate
- Opening a bank account on behalf of the estate
- Finalising personal tax affairs
- Paying any inheritance tax due
- Applying for the grant of probate
- Identifying and locating beneficiaries
- Selling or transferring ownership of property
- Finalising the deceased’s finances, assets and accounts
- Selling or transferring ownership of stocks and shares
- Selling, disposing of or distributing personal possessions
Register the death
The task of registering the death may fall to the executor, though other family members or those present at the death can also do this. The death must be registered in the registration district where the death occurred, whether that was at home, in hospital or in a care home. It is the district that matters rather than the distance, so a nearer office in a neighbouring district is not the right one. If that is inconvenient, you can attend any register office and make a declaration, which is then sent on to the registrar for the correct district.
Buy several certified copies of the death certificate at this stage. It is more expensive to request them later, and multiple copies are almost always needed.
Inform all relevant people and organisations
There is a five day rule, but it applies to registering the death rather than to telling the GP. Since September 2024 it runs from the date the registrar is notified of the cause of death by the medical examiner or the coroner, not from the date of death itself, so the clock starts when you receive that confirmation. Under the medical examiner system the attending doctor sends the cause of death to the medical examiner, who passes it to the registrar, so the family does not need to notify the GP separately. The executor must also inform government departments, including HMRC, and the Tell Us Once service makes this considerably easier.
The two services cover different ground. Tell Us Once deals with government departments only and expressly does not cover banks. For banks and building societies, The Death Notification Service allows you to notify multiple financial institutions simultaneously, at no cost.
Obtain the will
The executor needs the original will. If its location is unknown, a thorough search of the deceased’s documents is required. Where a solicitor or bank holds the will, you will need a death certificate to obtain it.
If the will cannot be found, a probate practitioner or professional will search service may be needed. Without a valid will, the estate is dealt with under the law of intestacy and the executor’s role becomes that of an administrator. Our articles ‘What is probate?’ and ‘What is intestacy?’ explain both positions in more detail.
Arrange the funeral
After registering the death, the registrar issues a certificate for burial or cremation. The deceased may have left funeral instructions in the will, and the executor must follow them where possible. Where no instructions exist, various funeral options are available. If there is any dispute about who should arrange the funeral, our article ‘Who has the right to arrange a funeral?‘ covers the legal position.
The executor is responsible for funding the funeral if there is no pre-paid funeral plan, but can generally reclaim this cost from the estate. Where funds are not immediately available, a probate loan may be worth considering.
Valuing and managing the estate
Value the estate
Valuing the estate is one of the executor’s most important duties. It means establishing the value of everything the deceased owned, including:
- Property and land
- Cash and money held in bank accounts
- Stocks, shares and investments
- Cars and personal possessions
- Any outstanding debts, such as loans or credit cards
For property and land, a professional valuation is essential. For personal possessions, HMRC does not set a figure at which a professional valuation becomes compulsory. What it does require is the open market value at the date of death. The threshold that appears on the forms is a listing one: individual items of jewellery worth £1,500 or more must be itemised on form IHT407, with a copy of any professional valuation you hold.
Open an executor bank account
It is advisable to open a dedicated executor bank account to hold the estate’s financial assets before distribution to beneficiaries. This keeps the estate’s finances clearly separate from those of the executor.
Pay off any debts
The executor must pay all debts before distributing anything to beneficiaries. These debts may include:
- Personal tax
- Credit cards
- Utility bills
- Joint debts shared with another person
- Secured or unsecured loans
Pay any inheritance tax due
A grant cannot be issued until the inheritance tax payable on delivery of the inheritance tax account has been paid. That is not always the whole bill: tax on land, a business or certain shares can be paid in ten annual instalments, and where the grant is applied for within six months of the death the first instalment is not yet due. HMRC also operates grants on credit where executors genuinely cannot raise the funds. Inheritance tax will not usually apply if:
- The value of the estate is below the nil rate band available to it. That is £325,000 as a starting point, but it can be up to £650,000 where a transferable nil rate band is claimed from a spouse or civil partner who died first, and up to £500,000 for an individual where the residence nil rate band applies because a qualifying home passes to direct descendants
- The deceased left everything above the £325,000 threshold to a spouse, civil partner or charity
There are also a number of inheritance tax exemptions and reliefs that may reduce the liability.
From 6 April 2027, the executor’s responsibilities in this area widen. Under changes enacted through the Finance Act 2026, most unused pension funds and pension death benefits will form part of the taxable estate. Executors will become responsible for reporting and paying any inheritance tax on those pension assets, even though the assets remain held by the pension provider. This is a significant change that adds complexity to the role.
Whether an inheritance tax form is needed at all depends on the estate. For deaths on or after 1 January 2022, an excepted estate does not file one with HMRC: the estate values are declared on the probate application itself, and the old IHT205 and IHT217 forms are obsolete. Where the estate is not excepted, or tax is payable, the full IHT400 is required. The process can be complicated, and executors who make errors face personal liability. The Probate Network strongly recommends appointing a qualified probate practitioner or accountant to assist.
Obtaining the grant and distributing the estate
Apply for a grant of probate
Once the inheritance tax position is settled, the executor applies for a grant of probate, which gives the legal authority to deal with the estate. This can be done through the online probate service, provided the executor has:
- The original will
- The original death certificate, or an interim death certificate from the coroner
- Reported the estate’s value to HMRC
The current probate application fee is £526 where the estate is valued at more than £5,000 (this increased from £300 on 13 July 2026). There is no fee where the estate is £5,000 or less.
Where the application becomes complicated, professional probate advice is strongly advisable.
Finalise the deceased’s finances and accounts
The executor must send death certificates to all asset holders, including banks, building societies and insurance companies. Salary payments, pensions and state benefits must be stopped. The issuers of credit cards, passports and television licences also need to be informed.
Joint bank accounts, jointly owned property and life insurance policies each require specific attention.
Identify and locate beneficiaries
Where all beneficiaries are immediate family members, this is straightforward. However, where some beneficiaries are unknown to the executor, the task becomes more complex. In those cases, a genealogist may be needed to trace missing relatives.
Sell or transfer ownership of property
Where the deceased owned property, it must either be sold or transferred to a beneficiary. There are several factors to consider, including the sale process itself and the potential impact of capital gains tax on inherited property. Our article on selling probate property sets out the main options.
Sell or transfer stocks and shares
Stocks or shares left by the deceased must be sold or transferred to the appropriate beneficiary. In some cases a Small Estates Form is sufficient, but a share-dealing broker is often required, depending on the value and type of shares held.
Distribute the estate
Finally, the executor distributes the estate to beneficiaries in line with the will. This stage can sometimes cause friction, particularly where someone expected to benefit has been left out. A beneficiary under 18 cannot give a valid receipt, so paying a legacy directly to a child does not discharge the executor. Many wills deal with this by authorising a parent or guardian, or a beneficiary aged 16 or over, to give a receipt. Where the will makes no such provision and creates no trust of the gift, section 42 of the Administration of Estates Act 1925 gives the executor a power, though not a duty, to appoint a trust corporation or two to four trustees to hold it, which then discharges them. The separate rule requiring at least two trustees concerns capital money arising from land rather than the age of the beneficiary. Where trusts are involved, specialist legal advice is essential.
Get help with the duties of an executor of a will
Acting as an executor carries real legal and financial responsibility. A qualified probate practitioner can guide you through each stage, reduce the risk of personal liability and help to ensure the estate is administered correctly. You can find a probate legal adviser through The Probate Network, or book a free consultation to discuss your circumstances.
Frequently asked questions
Can an executor also be a beneficiary of the will?
Yes. There is no legal bar to an executor also benefiting from the will. It is, in fact, very common: many people appoint a spouse or adult child as executor who is also named as a beneficiary.
What happens if an executor makes a mistake?
An executor can be held personally liable for errors made during estate administration, even where those mistakes are genuine rather than deliberate. This includes errors in calculating inheritance tax or distributing assets incorrectly. Taking professional advice before and during the process significantly reduces that risk. Our article on the risks of being an executor explains this in detail.
How much does it cost to apply for a grant of probate?
The probate application fee in England and Wales is currently £526 where the estate is valued at more than £5,000. This fee increased from £300 on 13 July 2026. There is no fee where the estate is £5,000 or less. Always confirm the current fee on GOV.UK before applying, as fees can change.
Will executors have to pay inheritance tax on pensions?
From 6 April 2027, most unused pension funds and pension death benefits will form part of the taxable estate under changes enacted in the Finance Act 2026. Executors will be responsible for reporting and paying any inheritance tax due on those pension assets, even though the funds remain held by the pension provider. Any executor acting on a death occurring on or after that date should seek specialist advice promptly.
This article is for general guidance only and does not constitute legal, tax or financial advice. Rules and thresholds can change and every estate is different. For advice on your own circumstances, speak to a qualified professional. You can book a free legal consultation through The Probate Network.
