Estate Planning

Executor Duties Checklist UK (2026): Everything You Need to Do

You have been named as executor. Here is every task, in the right order, from the first 24 hours after death to the final distribution of the estate.

12 May 2026·10 min read

Important: executor liability

Executors can be held personally liable for errors, even genuine mistakes — including distributing assets before paying all debts, making incorrect IHT returns, or missing unknown creditors. There is no cap on personal liability. Keep meticulous records of every decision and every payment.

First 24–48 hours

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Obtain a medical certificate confirming cause of death

Issued by the attending doctor

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Within 5 days in England and Wales. Get at least 10 certified copies of the death certificate.

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Arrange the funeral

Check the will for stated wishes. Check for a prepaid funeral plan.

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Secure the property

Change locks if needed, ensure it is insured. Empty contents insurance may not cover vacant property after 30–60 days.

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Notify immediate family and close contacts

First 2 weeks

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Find and read the will

Check at home, with a solicitor, or on the National Will Register.

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Confirm your appointment as executor

Check you are named and that you are willing to act.

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Use Tell Us Once

Free government service that notifies DVLA, DWP, HMRC, passport office etc. in one step.

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Notify banks, building societies, and pension providers

They will freeze accounts and request death certificates.

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Cancel direct debits and standing orders

To prevent overpayment and simplify the estate accounts.

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Notify mortgage lender if property is involved

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Notify utilities, insurance, and HMRC

Valuing the estate (weeks 2–6)

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List all assets with current values

Property (instruct an estate agent for a valuation), bank accounts, investments, personal possessions, vehicles, business interests, digital assets.

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List all liabilities

Mortgage, loans, credit cards, utility arrears, any other debts.

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Request a formal property valuation (RICS)

Required for IHT purposes.

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Contact all financial institutions for date-of-death balances

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Check pension nomination forms

Pension death benefits are paid outside the estate — they go to nominated beneficiaries. Notify pension providers.

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Check for life insurance policies

If written in trust, they pay outside the estate. If not in trust, they form part of the estate.

Inheritance tax and probate application (weeks 4–12)

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Calculate whether IHT is payable

Estate over £325,000 nil-rate band (or £500,000 with residence NRB) may be liable at 40%.

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Complete HMRC IHT205 (small/exempt estates) or IHT400 (larger estates)

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Pay IHT due before probate

HMRC must be paid before the Probate Registry will issue the grant. Banks may release funds directly to HMRC under the Direct Payment Scheme.

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Apply for Grant of Probate at the Probate Registry

Fee: £300 (free if estate under £5,000). Apply online at gov.uk.

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Place Section 27 notice in The Gazette and a local newspaper

Protects executors from unknown creditor claims after 2-month deadline.

Administering the estate (weeks 8–26+)

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Collect all assets using the Grant of Probate

Present the grant to banks, the Land Registry, and other institutions.

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Open an executor's account

A dedicated bank account for estate funds — keeps estate money separate from your personal finances.

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Pay funeral costs (first priority)

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Pay all debts and taxes (in order of priority)

Funeral costs → secured debts (mortgage) → preferential debts → unsecured debts.

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Submit final tax return for the deceased

HMRC will confirm any final income tax or capital gains tax due.

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Obtain clearance from HMRC

Get written confirmation that no further tax is due before distributing.

Distribution and closing (months 6–12+)

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Prepare estate accounts

A statement of all assets collected, debts paid, costs incurred, and balance for distribution.

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Get beneficiaries to approve accounts

Obtain signed receipts.

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Distribute specific gifts first

Named items and cash legacies to named beneficiaries.

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Distribute residuary estate

According to the will's residuary clause.

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Set up trusts for minor beneficiaries if required

Money held in trust until the child reaches the age specified in the will.

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Obtain receipts from all beneficiaries

Keep for your records. Executors can be liable for many years after distribution.

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Transfer property titles at HMRC Land Registry

The order of debt payment

Debts must be paid in a legally prescribed order. Paying the wrong creditor first can make you personally liable:

Funeral, testamentary, and administration expenses
Preferential debts (e.g. certain employee wages)
Secured debts (mortgage, charges on property)
Unsecured debts (credit cards, personal loans, utility bills)
Beneficiaries receive what remains

If the estate is insolvent (debts exceed assets), a different priority order applies and you should take legal advice immediately. Do not distribute anything until you are certain all debts are paid.

The IHT catch-22 — and how to solve it

HMRC requires IHT to be paid before the Probate Registry issues the Grant of Probate. But you cannot access the deceased's bank accounts without the grant. The solution: the Direct Payment Scheme allows most UK banks to pay IHT directly to HMRC from the deceased's accounts before probate is granted. Contact HMRC and the bank to set this up.

Keeping accounts

Open a dedicated executor's bank account. All estate income and expenditure should flow through it. Keep receipts for everything. When you are ready to distribute, prepare formal estate accounts showing:

All assets collected and their values
All debts and expenses paid
All distributions made
The final balance (which should be zero after full distribution)

Beneficiaries are entitled to see the accounts. Get signed receipts from all beneficiaries when making distributions.

When to get professional help

Consider instructing a solicitor if:

The estate is likely to be insolvent
The will is being contested
There are overseas assets
There is a complex IHT situation (business property, agricultural property)
There are minor beneficiaries requiring trusts
You cannot locate a beneficiary

Frequently asked questions

Can an executor be a beneficiary?▼

Yes — this is very common. Most people name their spouse and/or an adult child as executor(s). There is no legal prohibition. However, under section 15 of the Wills Act 1837, a witness to the will cannot benefit from it, so an executor who also witnessed the will may lose their inheritance. Executor and witness are different roles.

Can an executor refuse the role?▼

Yes. A named executor can 'renounce' their appointment, provided they have not already acted as executor (intermeddled). Renunciation must be done formally in writing before the Probate Registry. Once renounced, they cannot later change their mind. If the named executor renounces or has died, another person (often another executor or a beneficiary) can apply for a grant of representation.

How long do executor duties take?▼

Simple estates typically take 6–12 months from death to final distribution. Complex estates — involving property sales, IHT investigations, overseas assets, or beneficiary disputes — can take 2–3 years. You cannot rush HMRC, the Probate Registry, or conveyancing processes.

Can executors be paid?▼

Lay executors (family members, friends) are not entitled to payment unless the will specifically allows it. Professional executors (solicitors, banks) charge fees, typically 1–4% of the estate value. If you have been named as executor for someone who is still alive, you can discuss and agree a fee now, documented in writing.

What is executor liability?▼

Executors can be held personally liable for mistakes, even genuine errors. Key risks include: distributing assets before paying all debts and taxes; missing a creditor; making incorrect IHT returns; distributing to the wrong person; or missing the 6-month limitation period for IPFDA 1975 claims. This is why thorough record-keeping and a formal advertisement for creditors is important.

What is a Section 27 notice and do I need one?▼

A Section 27 notice is an advertisement in The Gazette and a local newspaper, inviting any unknown creditors to come forward before a deadline (typically 2 months). It protects executors from personal liability for debts they didn't know about. For most estates it is advisable; for large estates with potential unknown creditors it is essential.

What happens if there is no executor?▼

If the executor named in the will has died, renounced, or lacks capacity, the next person in line under the Non-Contentious Probate Rules can apply for a grant of representation. If there is no will, the closest living relative applies for Letters of Administration. In complex cases, a solicitor or trust corporation can be appointed by the court.

WillSafe Executor Guide — £25

A plain-English 12-month operational guide for executors in England and Wales. Covers every task in this checklist with legal references, template letters, and record-keeping forms.

Get the Executor Guide

What to do when someone dies UK: full checklist

From death certificate to estate distribution

What is probate UK?

Simple explanation of the probate process

Probate UK: step-by-step guide for executors

Detailed guide to applying for probate

Can an executor be a beneficiary UK?

Yes — but there is one important section 15 rule

This article is for general information only and does not constitute legal advice. Laws described apply to England and Wales. If the estate is complex, insolvent, or contested, instruct a qualified solicitor. Correct as of May 2026.