Being named as the executor of a will is both an honour and a legal obligation. In the UK, this role means you’re responsible for managing the deceased person’s estate according to the terms laid out when making a will UK, and in accordance with the law.
Whether you’re a first-time executor or someone seeking clarity on a complex estate, understanding the full range of executor of will responsibilities is critical. Executors are legally accountable for carrying out tasks such as obtaining probate, notifying beneficiaries, paying off debts, and ensuring the estate is correctly distributed. Mistakes can have legal and financial consequences, so having a structured, clear checklist is essential.
At Salam Immigration, we help individuals navigate the legal system with confidence and care. This guide provides a comprehensive, step-by-step breakdown of the executor’s duties, tailored to UK law and best practices. You’ll learn exactly what needs to be done, when to do it, and how to avoid common pitfalls.
Understand Your Role as Executor
Before you take any action, it’s crucial to understand what being an executor legally and practically entails. This isn’t a ceremonial position. As executor, you’re legally responsible for administering the estate—meaning all the property, finances, and possessions the deceased person owned.
Legal Status and Responsibilities
In the UK, the executor’s powers and responsibilities begin as soon as the person dies. However, many actions (such as transferring assets or selling property) require a Grant of Probate, which officially recognises your authority to act.
You may be the sole executor or one of several. If there are multiple executors named in the will, you’ll be expected to act jointly—unless one steps aside (renounces) or agrees to let others lead (power reserved).
Your core executor of will responsibilities include:
- Locating the original will
- Registering the death
- Valuing the estate
- Applying for probate
- Settling debts and taxes
- Distributing the estate to beneficiaries
- Keeping accurate records throughout
Who Can Be an Executor?
Anyone over the age of 18 can be an executor, including beneficiaries of the will. Executors don’t need legal qualifications, but given the complexity and potential for personal liability, professional advice is often recommended—especially for large or disputed estates.
Liability and Accountability
Executors are personally liable for any mistakes made in the administration of the estate. If, for example, you distribute assets before settling debts or tax obligations, you may be held financially responsible.
This is why following a thorough executor responsibilities checklist is so important. It ensures you remain compliant with UK law and avoid disputes with beneficiaries or HMRC.
2. Locate the Will and Secure the Estate
The first practical step in fulfilling your executor of will responsibilities is to locate the original will and take immediate steps to secure the estate’s assets. This is vital not just for legal reasons, but to prevent loss, damage, or potential misuse of the deceased’s property.
Finding the Original Will
You must obtain the original signed and dated will, not a photocopy or draft. Look for it in:
- The deceased’s home (filing cabinets, safes, desk drawers)
- With their solicitor
- Stored with a bank or a will storage service
- Registered with a national will register (such as Certainty, if applicable)
If no will is found, the estate is considered intestate, and different rules apply—usually a close relative applies to become the administrator. This guide assumes a valid will exists and names you as executor.
Check for a Codicil
A codicil is a legal amendment to a will. If one exists, it must be read and interpreted together with the original will. Treat it with the same care and legal status.
Securing the Estate
Your legal duty begins the moment of death, which means you must:
- Secure the property – Lock all doors and windows, cancel deliveries, and inform the home insurer of the death. Some policies become void upon death unless the insurer is notified.
- Safeguard valuable items – Jewellery, cash, art, and collectibles should be logged, photographed, and stored securely.
- Notify banks and financial institutions – Freeze accounts to prevent withdrawals or fraud.
- Redirect post – Use Royal Mail’s redirection service to ensure you receive all estate-related mail.
Why This Matters
Failing to secure assets can lead to theft, devaluation, or disputes later. As executor, you have a fiduciary duty to act in the estate’s best interests and to preserve its value until it is lawfully distributed.
Register the Death and Notify Key Parties
Once the estate is secured and the will located, your next legal obligation is to register the death. This is a formal requirement and the starting point for many administrative processes that follow.
How to Register the Death in the UK
In England, Wales, and Northern Ireland, the death must be registered within 5 days; in Scotland, within 8 days.
To register the death, you’ll need to visit the local Register Office where the death occurred. You’ll need to take:
- The Medical Certificate of Cause of Death (issued by a GP or hospital)
- The deceased’s full name, date and place of birth
- Their last address and occupation
- Details of their spouse or civil partner, if applicable
The registrar will issue:
- A Death Certificate
- A Certificate for Burial or Cremation (Green Form)
- A Certificate of Registration of Death (form BD8) for DWP (if applicable)
You should request multiple copies of the death certificate (typically 5–10), as many institutions require originals.
Notify Government and Financial Institutions
Your next step as executor is to notify all relevant parties of the death. The UK offers a convenient service called Tell Us Once, which can inform the following in one go:
- HMRC (tax)
- DWP (benefits and pensions)
- DVLA (driving licence)
- Passport Office
- Local council (council tax, housing benefits, electoral register)
Other essential parties to contact:
- Banks and building societies
- Mortgage providers
- Pension providers
- Utility companies
- Insurance companies (home, life, car, contents)
- Subscription services (TV licence, broadband, streaming)
- Private healthcare providers
Why Timely Notification Matters
Many institutions will freeze accounts upon notification, which helps prevent fraud. It also prevents overpayments that could later complicate estate administration (e.g. pension or benefits).
Value the Estate Accurately
A key part of executor of will responsibilities is accurately valuing the estate. This isn’t just a formality—it determines whether you need to pay Inheritance Tax, what goes to each beneficiary, and what information you must submit to HMRC.
What Counts as the “Estate”?
The estate includes all the assets the deceased owned, such as:
- Property (home, rental properties, land)
- Bank and savings accounts
- Investments and shares
- Personal belongings (jewellery, vehicles, furniture, art)
- Life insurance (if not written in trust)
- Business interests
- Outstanding debts owed to the deceased
Note: Jointly owned assets and nominated benefits (like pensions or death-in-service benefits) may pass outside of the will and should be accounted for carefully.
Gather Supporting Documentation
To properly assess value, you will need:
- Recent bank and building society statements
- Share certificates or investment portfolio summaries
- Property valuations (from an estate agent or RICS surveyor)
- Insurance policies
- Loan and credit card statements
- Valuations of high-value items (e.g. art, watches)
Document everything thoroughly. Even if some items don’t seem valuable, they may impact Inheritance Tax thresholds or cause disputes if not disclosed.
Debts and Liabilities
As executor, you must also account for debts:
- Mortgages
- Loans and overdrafts
- Credit card balances
- Utility bills and council tax
- Care home fees or unpaid taxes
These liabilities reduce the estate’s value and must be settled before distributing any inheritance.
Inheritance Tax Considerations
If the total estate value exceeds £325,000 (as of 2025), Inheritance Tax (IHT) may be due at 40% on the amount above that threshold. However, there are several exemptions and reliefs, including:
- Spouse or civil partner exemption
- Charitable donations
- Residence nil-rate band (additional allowance for passing on a home to direct descendants)
You’ll be required to submit an IHT form—either IHT205 (for simple estates) or IHT400 (for
Apply for Probate
Once the estate has been valued and necessary documentation prepared, the next executor of will responsibility is to apply for probate. This grants you the legal authority to manage and distribute the estate in accordance with the will.
What Is Probate?
Probate is the legal process that confirms a will is valid and gives the named executor the authority to administer the estate. Without probate, you cannot sell property, access bank accounts, or deal with many organisations on the deceased’s behalf.
If there’s no will, you must apply for letters of administration instead, and you become an administrator rather than an executor.
When Is Probate Required?
You will usually need probate if the deceased owned:
- Property or land in their sole name
- Bank accounts with more than £5,000–£10,000
- Investments or shares
- Certain pensions or insurance policies
You may not need probate if assets were jointly owned and pass automatically to a surviving spouse or civil partner.
How to Apply for Probate
To apply, you must:
- Complete the relevant Inheritance Tax form (IHT205 or IHT400).
- Submit a probate application form (PA1P) online via the Government portal or by post.
- Pay the probate application fee (£273 as of 2025 for estates over £5,000).
- Send the original will and death certificate to the Probate Registry.
The process typically takes 8–12 weeks, but delays are common—especially if IHT is due, forms are incorrect, or the estate involves foreign assets.
Multiple Executors?
If more than one executor is named, all must decide whether they wish to act. Up to four executors can apply for probate jointly. If some choose not to act, they can either renounce their role or reserve power.
Receive the Grant of Probate
Once granted, you’ll receive an official Grant of Probate document. This is the key that unlocks access to estate assets and allows you to proceed with your duties.
Settle Debts, Taxes, and Expenses
With the Grant of Probate in hand, your next executor of will responsibility is to settle all outstanding debts, taxes, and estate-related expenses. You cannot legally distribute the estate to beneficiaries until this step is fully completed.
Settle Liabilities First
You must use the estate’s funds to pay any debts the deceased owed. These may include:
- Mortgage balances or secured loans
- Credit cards and personal loans
- Utility and council tax bills
- Funeral costs (if not already paid)
- Care home fees
- HMRC tax debts
Do not use personal funds—these debts are settled using estate assets only.
If there are insufficient funds, you’ll need to follow an insolvency hierarchy. Creditors are paid in a legally prescribed order. If this applies, legal advice is essential to avoid personal liability.
File Tax Returns
As executor, you must settle any outstanding tax obligations. These typically include:
- Final income tax return – You must submit a Self Assessment return covering the period from the start of the tax year to the date of death.
- Inheritance Tax (IHT) – If due, IHT must usually be paid within six months of the date of death, or interest will accrue.
- Capital Gains Tax – May be applicable if you sell estate assets for a gain before distributing them.
You may also need to apply for a Unique Taxpayer Reference (UTR) number for the estate if income is generated during administration (e.g. rental income, dividends).
Maintain Detailed Records
Maintain a full record of every payment made, including:
- Settled debts (with creditor letters or receipts)
- Tax payments (with HMRC confirmations)
- Professional fees (solicitors, valuers, accountants)
- Administrative costs (probate fees, postage, storage, insurance)
Keep this record until the estate is closed and for at least 12 months afterwards, in case of a dispute or HMRC inquiry.
Distribute the Estate to Beneficiaries
Once all debts, taxes, and administrative costs have been settled, you’re finally in a position to distribute the estate. This is one of the most sensitive executor of will responsibilities, and must be done with accuracy, fairness, and full documentation.
Review the Will Carefully
Before distributing any assets, ensure you fully understand the will’s instructions. Key considerations include:
- Specific bequests – Named gifts (e.g. “my car to my niece” or “£5,000 to Cancer Research UK”).
- Residuary estate – What’s left after all debts, taxes, and specific gifts. This is often divided among named beneficiaries by percentage or fraction.
- Trusts – If the will establishes any trusts, you may need to engage a solicitor or trust specialist.
Double-check that all beneficiaries are correctly identified and located. If a beneficiary cannot be found, you must take reasonable steps to trace them or consider insuring against future claims.
Prepare Estate Accounts
Before making any distributions, prepare final estate accounts. These should include:
- All assets and income received
- All payments and expenses
- Final balance available for distribution
- The amounts due to each beneficiary
You should share these accounts with beneficiaries for transparency and sign-off, especially if any disputes are likely.
Make Distributions
Only once estate accounts are approved should you:
- Transfer funds via bank transfer or cheque
- Handover physical assets
- Transfer property ownership (you may need a solicitor or conveyancer)
Keep written confirmation of every payment or transfer made, and request signed receipts where possible.
Use Caution for Early Distributions
You are advised to wait at least 6 months from the Grant of Probate before distributing the estate. This allows time for any claims under the Inheritance (Provision for Family and Dependants) Act 1975, which can challenge the will.
Making distributions before this period carries personal financial risk if a claim arises and the estate no longer holds sufficient funds.
Finalise the Estate and Close Accounts
Once the estate has been distributed in line with the will, there are a few final executor of will responsibilities to complete before you can officially close the administration process.
Close Estate Bank Accounts
If you opened an executor’s bank account to manage estate funds (highly recommended), this should now be closed after the final distributions are made. Ensure:
- All cheques have cleared
- No further payments or interest are pending
- There is no remaining balance
Keep a final statement for your records.
Submit Final Estate Accounts
Even if informal, a final estate summary should be prepared and retained. This should confirm:
- All income received
- All debts, expenses, and taxes paid
- All assets distributed
- No remaining liabilities or obligations
If beneficiaries request a copy of this document, you should provide one. It’s a professional best practice and serves as protection in case of future disputes.
Obtain Clearance from HMRC (if applicable)
If Inheritance Tax or Income Tax was paid during the estate administration, you may need to apply to HMRC for clearance. This confirms there are no outstanding tax liabilities.
While not legally required in all cases, obtaining clearance is wise for medium to large estates, especially where property, shares, or business assets were involved.
Store Documents Securely
You must retain all relevant estate documentation for at least 12 years, though many professionals recommend keeping them permanently. This includes:
- Will and codicils
- Death and probate certificates
- Valuations
- Tax records and HMRC correspondence
- Beneficiary receipts
- Final estate accounts
These records protect you if any challenge or inquiry arises down the line.
Notify Beneficiaries the Estate Is Closed
Once everything is complete, send a final written notice to all beneficiaries confirming:
- That the estate has been fully administered
- That no further funds or distributions are expected
- That records are available upon request
This gives closure and demonstrates full compliance with your legal obligations.
Common Pitfalls and Tips for Executors
While the executor of will responsibilities can be managed step-by-step, it’s easy to overlook important details or fall into avoidable traps—especially if you’re not familiar with probate procedures or financial administration. Below are some of the most common mistakes, along with practical tips to help you avoid them.
Common Mistakes to Avoid
1. Distributing Assets Too Early
Distributing the estate before debts and tax liabilities are settled—or before the 6-month claims period has passed—can leave you personally liable. Always finalise payments and confirm no claims have been filed.
2. Misunderstanding the Will’s Terms
Misreading specific bequests or misinterpreting residuary clauses can cause incorrect distributions. If in doubt, seek legal interpretation before taking action.
3. Failing to Keep Accurate Records
A lack of detailed accounting can lead to disputes with beneficiaries and problems with HMRC. Record every transaction, retain receipts, and log communications.
4. Ignoring Tax Liabilities
Executors often forget about Capital Gains Tax on asset sales or underestimate IHT obligations. Failing to file the correct tax forms or meet deadlines can lead to penalties.
5. Overlooking Foreign or Digital Assets
Online investments, cryptocurrency, and assets held abroad must be accounted for and valued. These often complicate probate and should not be ignored.
6. Not Communicating with Beneficiaries
Poor communication leads to mistrust, even if you’re handling everything correctly. Regular updates and transparency reduce stress and prevent misunderstandings.
Professional Tips for Smooth Execution
- Use a dedicated executor bank account – This separates estate finances from your personal funds and simplifies accounting.
- Work with professionals where needed – Solicitors, tax advisers, or probate specialists can help avoid serious mistakes in complex estates.
- Create a timeline – Map out all required steps with target dates to stay organised and meet legal deadlines.
- Be patient – Probate is slow. Most estates take 6 to 12 months. Communicate delays to beneficiaries early.
- Don’t be afraid to decline the role – If the task feels overwhelming or there’s risk of family conflict, it’s better to renounce executorship early than struggle through it.
Frequently Asked Questions
1. What are the key executor of will responsibilities in the UK?
The key executor of will responsibilities in the UK include locating the original will, securing the deceased’s assets, applying for probate, paying off debts and taxes, and distributing the estate to beneficiaries. Executors must also maintain detailed records and ensure all legal obligations are met throughout the probate process.
2. Can I refuse to act as an executor?
Yes, you can decline the role. If you’ve not yet acted on any executor of will responsibilities, you may formally renounce the role by completing a Deed of Renunciation. Once renounced, you cannot later change your mind. If you’ve already begun executing duties, you may need a court’s permission to step down.
3. How long do executor of will responsibilities typically last?
The timeline varies based on the estate’s complexity. For straightforward estates, executor of will responsibilities can usually be completed within 6 to 12 months. Complex estates, international assets, disputes, or tax complications may extend this to 18–24 months or more.
4. What happens if I make a mistake as an executor?
As an executor, you are personally liable for errors made during estate administration. Mistakes such as distributing the estate too early, failing to pay taxes, or misinterpreting the will can result in legal or financial consequences. This is why it’s essential to follow a clear executor responsibilities checklist and seek legal advice where necessary.
5. Can I be paid for executor of will responsibilities?
Yes. Executors are entitled to recover reasonable expenses. If you are a professional executor (e.g. solicitor or accountant), you may charge a fee, but this must be agreed in the will or approved by the beneficiaries or court. Lay executors (e.g. friends or family) usually do not charge, but can reclaim costs like postage, travel, and probate fees.
6. What if there are multiple executors?
If multiple executors are named, they must act jointly unless one or more choose to renounce or reserve power. Shared executor of will responsibilities include joint decisions on asset sales, record keeping, and final distributions. If disagreements occur, they can delay or derail the probate process, and legal mediation may be necessary.
7. Do I need probate for all estates?
Not necessarily. Probate is typically required if the estate includes:
- Sole-owned property
- Bank accounts with large balances
- Investments or business interests
If the estate is small and jointly held assets pass automatically to a surviving partner, probate might not be needed. However, you still have executor of will responsibilities to fulfil, such as settling debts and notifying HMRC.
8. What if someone challenges the will?
If the will is disputed—on grounds such as undue influence, lack of mental capacity, or omission of dependants—you must pause distribution until the matter is resolved. As executor, your responsibilities shift to protecting the estate’s assets while legal proceedings take place. Consult a probate solicitor immediately in such cases.
9. Am I responsible for foreign property or overseas accounts?
Yes. Executor of will responsibilities extend to all assets the deceased owned globally. This may involve additional legal steps, such as resealing a UK Grant of Probate abroad, or working with legal professionals in the relevant jurisdiction. Exchange rates, local inheritance laws, and tax treaties may apply.
10. What’s the difference between an executor and an administrator?
An executor is named in the will. An administrator is appointed when there is no will or no named executor is able or willing to act. Both roles carry nearly identical responsibilities, but an administrator must apply for letters of administration rather than probate. Regardless, the executor of will responsibilities (or administrator duties) follow the same legal framework under UK law.
Need Expert Help with Your Executor Responsibilities?
Administering an estate isn’t just paperwork—it’s a legal duty that carries real risks if handled incorrectly. Whether you’re facing complex probate, inheritance tax challenges, or disputes among beneficiaries, our team at Salam Immigration is here to support you.
Don’t leave it to chance. Book a confidential consultation today and let us help you carry out your duties with confidence and clarity.
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