Executor Duties UK (2026): What an Executor Must Do When Someone Dies

An executor's duties run from the moment of death until the estate is fully administered and distributed. The main duties in order: (1) IMMEDIATE STEPS (days 1-14): (a) Arrange the funeral — the executor is responsible for arranging the funeral and approving the costs. Reasonable funeral expenses are a priority debt of the estate, paid before any other debts; (b) Register the death — a death must be registered within 5 days at the local register office (in England and Wales). The informant is usually a family member but can be the executor. Obtain multiple copies of the death certificate (typically 10-15 — each bank and institution will require one); (c) Locate the will — search at home; solicitor's office; National Will Register; banks (some hold wills); the executor named in the will has the right to take custody; (d) Secure assets — the executor has an immediate duty to protect and secure estate assets. Lock empty property; inform insurers (buildings and contents insurance may not cover unoccupied property after 30 days without notification); cancel standing orders and direct debits where appropriate; (2) SHORT-TERM STEPS (weeks 2-12): (a) Notify relevant bodies — HMRC (income tax); DWP (state pension; benefits); pension providers; employers. Tell Us Once (government service, available at the register office) notifies multiple government departments simultaneously; (b) Value the estate — the executor must value all assets as at the date of death. Property: RICS valuation. Quoted shares: quarter-up rule. Bank accounts: statements. Business interests: professional valuation; (c) Identify and gather debts — the executor must identify all debts: mortgage; credit cards; HMRC tax; personal loans; utility bills; rent arrears; hire purchase; (d) Place notices (optional but protective) — Section 27 Trustee Act 1925 notices in the London Gazette and a local newspaper protect the executor from personal liability for unknown creditors (allows 2 months for claims). Without this notice, creditors discovered after distribution may hold the executor personally liable; (3) LONGER-TERM STEPS (months 3-12+): complete IHT return; apply for probate; collect assets; pay debts; distribute estate; prepare accounts.

The order of payment is fixed by law (AEA 1925 and Insolvency Act 1986 for insolvent estates) and the executor must follow it — distributing in the wrong order creates personal liability: (1) FUNERAL EXPENSES: reasonable funeral costs are paid first — before any other creditors. The 'reasonable' standard prevents inflated funeral costs from depleting the estate. Average funeral in England: £4,000-£9,000; (2) ADMINISTRATION COSTS: probate fees; professional fees incurred in administering the estate; HMCTS fees; (3) SECURED DEBTS: debts secured on a specific asset (primarily mortgage debt secured on the property). The secured creditor's charge is against the asset — when the asset is sold or transferred, the secured debt must be discharged. Note: where a specific asset is left to a beneficiary subject to a mortgage, the beneficiary inherits the debt (unless the will directs the mortgage to be discharged from the estate — check the will carefully for 'free from mortgage' language); (4) PREFERRED DEBTS (INSOLVENCY ACT 1986 SCHEDULE 6): employee wages and salaries (up to certain limits) rank as preferred debts. In practice, rare in an estate context unless the deceased ran a business with employees; (5) ORDINARY UNSECURED DEBTS: HMRC (income tax; PAYE; VAT; IHT is not technically a 'debt' in the insolvency priority — it is paid earlier as a pre-condition of obtaining the Grant); credit cards; personal loans; utility arrears; trade creditors; legal claims/judgments against the estate; (6) INTEREST ON DEBTS: interest accruing on debts during estate administration; (7) DEFERRED DEBTS: loans from the deceased's own directors' loan account in a company (rare in personal estates); (8) BENEFICIARIES' ENTITLEMENTS: only after ALL debts and administration expenses are paid. Distributing to beneficiaries before all debts are paid creates personal liability for the executor — if debts later appear that cannot be recovered from beneficiaries, the executor must pay them from their own pocket.

The 'executor's year' is a common law rule (reflected in AEA 1925 s.44) that gives executors one year from the date of death to complete estate administration: (1) THE RULE: an executor is not obliged to distribute the estate within 12 months of death. Beneficiaries cannot demand payment or distribution during the first year — the executor is entitled to the year to complete the process properly; (2) WHY IT EXISTS: estate administration takes time: obtaining valuations; awaiting the Grant; dealing with HMRC; collecting assets; gathering information about debts; dealing with property sales; resolving disputes. The executor's year protects executors from being pressured by impatient beneficiaries before all steps can be completed properly; (3) WHEN INTEREST BECOMES PAYABLE: if a pecuniary legacy (a fixed cash sum) has not been paid within one year of death, the legatee (beneficiary) becomes entitled to interest on the legacy — typically at the rate of interest payable on judgment debts (currently 8% per annum). This is a significant cost incentive for executors to pay cash legacies promptly; (4) INCOME AND PROFITS DURING ADMINISTRATION: during the executor's year, estate income (rent; dividends; interest) belongs to the estate — not to the residuary beneficiaries. The executor pays income tax on estate income at 20% (non-dividend) and 8.75% (dividend). After the executor's year, residuary beneficiaries may have a right to income; (5) EXCEEDING THE YEAR: there is no fixed legal deadline for estate administration — some large or complex estates take several years. However, unreasonable delay by an executor may give beneficiaries a right to apply to the court for an order compelling the executor to administer. HMRC may also impose interest and penalties if IHT is not paid within 6 months of death.

Yes — executors can be personally liable for breaches of their duties. The key areas of personal liability: (1) DISTRIBUTING BEFORE PAYING ALL DEBTS: if the executor distributes assets to beneficiaries before all creditors have been paid, and later discovers an unknown debt, the executor is personally liable for that debt if they cannot recover the distributed assets from the beneficiaries. PROTECTION: use s.27 Trustee Act 1925 newspaper notices to flush out unknown creditors. Wait at least 2 months after the notices before distributing; (2) ACTING WITHOUT A GRANT: an executor has authority from the will itself (the executor's authority 'relates back' to the date of death) to deal with estate assets — but in practice, banks and institutions will not release funds without a Grant. Distributing assets without properly obtaining a Grant where required creates risk; (3) OVERPAYING IHT OR MAKING TAX ERRORS: the executor signs the IHT return — they are responsible for its accuracy. Underpaying IHT results in HMRC pursuing the estate (and potentially the executor personally); (4) CONFLICT OF INTEREST: an executor who is also a beneficiary must act in the interests of all beneficiaries equally, not preferentially in their own interests. An executor who acquires estate assets for themselves at undervalue (without disclosure and consent of all beneficiaries) commits a breach of duty; (5) MAKING IMPROVIDENT DECISIONS: an executor who delays selling property against rising interest costs, or who fails to invest estate funds appropriately during administration, may be liable to beneficiaries for the resulting loss; (6) PROTECTION THROUGH DISCHARGE: once the executor distributes to beneficiaries and prepares an estate account, the beneficiaries' receipt and approval of the accounts provides a degree of discharge. A formal 'Deed of Discharge' provides stronger protection; (7) EXECUTOR'S INDEMNITY INSURANCE: some executors take out insurance against personal liability arising from unknown debts or tax errors. This is advisable for large or complex estates.

Estate accounts are the final step in estate administration — a formal document summarising all assets, debts, income, and distributions: (1) WHAT ESTATE ACCOUNTS CONTAIN: (a) Capital account: opening inventory of all estate assets at probate values; proceeds of assets sold during administration; transfers of assets to beneficiaries; (b) Income account: income received during administration (rent; dividends; interest); income tax paid; income available for distribution or accumulation; (c) Distribution account: payment of funeral and administration expenses; payment of specific legacies; payment of pecuniary legacies (plus interest if applicable); distribution of residue to residuary beneficiaries; (2) WHO PREPARES THEM: the executor prepares estate accounts (or instructs a solicitor or accountant to do so). There is no prescribed form, but accounts should be clear enough that a beneficiary can verify they have received their correct entitlement; (3) BENEFICIARIES' RIGHT TO INSPECT: residuary beneficiaries are entitled to see the estate accounts. They have a right to ensure the executor has acted properly and that the figures are correct. If a beneficiary suspects impropriety, they can apply to the court for an inventory and account to be rendered (AEA 1925 s.25); (4) RECEIPTS AND DISCHARGES: when distributing to beneficiaries, the executor should obtain a signed receipt from each beneficiary acknowledging receipt of their share. This provides evidence that the distribution was made correctly; (5) RESIDUARY BENEFICIARIES — INTEREST: if estate administration extends significantly beyond the executor's year, residuary beneficiaries may be entitled to a share of estate income from that point; (6) TAX CERTIFICATE FOR BENEFICIARIES: the executor must provide each beneficiary with details of the income tax paid on their share of estate income (R185 — estate income certificate), so beneficiaries can correctly complete their own tax returns.