Executor Expenses UK (2026): What Can an Executor Claim Back?

An executor in England and Wales has a legal right to be reimbursed for all reasonable out-of-pocket expenses incurred in the course of administering the estate. This right exists under the common law principle that a trustee (including an executor) is entitled to an indemnity from the trust estate for costs properly incurred. The Trustee Act 2000 s.31 also confirms this for professional expenses. Expenses that executors can normally claim: (1) Travel and accommodation: travel costs to meetings with solicitors, banks, valuers, accountants, and the Probate Registry; travel to the deceased's property to manage it or prepare it for sale; reasonable accommodation if overnight travel is required. Use public transport or mileage rates (HMRC advisory rate: 45p/mile for the first 10,000 miles). Keep all receipts; (2) Postage and correspondence: stamps, courier fees, recorded delivery; printing and photocopying costs; (3) Probate fees: the probate application fee (£300 for estates over £5,000); fees for additional sealed copies of the Grant (£1.50 each — order plenty); (4) Professional advisor fees: solicitor's fees if instructed; accountant fees for the estate accounts or SA900 return; valuer's fees (estate agent valuation for property; stockbroker probate valuation); RICS valuation if required; (5) Property costs during administration: property insurance on the deceased's home during administration; utility bills and council tax (though most councils exempt executors from council tax during administration — check locally); essential repairs to prevent deterioration; garden maintenance if needed to market the property; (6) Funeral expenses: where the executor has paid for the funeral from personal funds before receiving the estate, this is a priority debt of the estate and the executor should be reimbursed before other debts; (7) Bank charges: estate bank account charges if the bank levies any; cheque costs; (8) Advertising costs: Trustee Act 1925 s.27 notice in the London Gazette and a local newspaper to protect against unknown creditors; (9) Storage: costs of securely storing the deceased's possessions during administration.

The general rule under English law is that an executor acting in a personal (non-professional) capacity cannot charge for their time spent administering the estate, no matter how extensive that work is. An executor acting in a personal capacity is expected to serve for no remuneration. This can feel unfair when an executor spends hundreds of hours dealing with a complex estate — but it is the legal position. Exceptions where an executor CAN charge for time: (1) Professional charging clause in the will: if the deceased's will contains a professional charging clause — typically a clause such as 'any executor who is a solicitor or other professional may charge for their professional services at their usual rates' — a professional executor (such as a solicitor named as executor) can charge their normal professional rates. Non-professionals named as executors are not affected by such clauses — the clause only applies to the named professional in their professional capacity; (2) All beneficiaries consent: if all the adult beneficiaries who together hold the absolute beneficial interest in the estate give their informed, free consent in writing, an executor can be paid for their time. The consent must be from all beneficiaries (not just the majority), must be freely given (no undue influence), and must be informed (beneficiaries should understand what they are agreeing to); (3) Court order: in exceptional circumstances the court has jurisdiction to authorise an executor's remuneration — but this is rarely granted and the threshold is high; (4) Trust corporation: a professional trust corporation (bank, solicitor firm) acting as executor under a corporate trustee appointment charges fees under its published scale — this is different from an individual professional acting under a charging clause. Contrast with executor expenses: the distinction between expenses (reimbursement of out-of-pocket costs) and remuneration (payment for time) is important. An executor is always entitled to recover legitimate expenses; they cannot normally recover payment for time spent.

Not all costs incurred around the administration of an estate are properly recoverable from the estate. Expenses that an executor cannot normally claim: (1) Personal travel at the beneficiary's request: if a beneficiary asks the executor to travel to their home to discuss the estate, that travel is for the beneficiary's convenience — not a necessary cost of administration. The executor should not claim such travel from the estate; (2) Costs caused by the executor's own negligence or delay: if the executor makes an error — for example, paying a debt of the estate twice, failing to take out adequate insurance on a property that is then damaged, or causing a tax penalty through late filing — the resulting costs are not recoverable from the estate. The executor may be personally liable to make good the loss (see devastavit); (3) Personal expenditure mixed with estate expenditure: if the executor buys fuel for a personal trip and adds estate travel to the same journey, only the incremental cost attributable to estate business is recoverable. Keep mileage logs with dates, journeys, and reasons; (4) Costs of disputes the executor caused: if the executor's conduct generates a dispute with beneficiaries (for example, by making unauthorised payments or failing to account), the litigation costs may fall on the executor personally rather than the estate; (5) Excessive or unreasonable costs: even where a category of expense is legitimate, only the reasonable amount is recoverable. Travelling first class when standard class was available; using a premium accountant when a standard accountant would suffice; incurring hotel costs unnecessarily — a court can reduce claimed expenses to a reasonable level; (6) Post-administration costs: once the estate has been fully administered and the executor's duties discharged, costs incurred thereafter cannot be charged to the estate.

Executor expenses do not strictly require prior approval from beneficiaries — an executor has authority to incur reasonable expenses in the course of administration. However, best practice and dispute avoidance require that executors: (1) Keep records from the start: maintain a running log of all expenses with dates, amounts, receipts, and a brief description of the purpose. Use a simple spreadsheet. This log forms part of the estate accounts and should be shown to beneficiaries; (2) Provide estate accounts: when the estate administration is substantially complete, the executor should prepare estate accounts showing all income received, expenses paid, and the distribution to beneficiaries. Beneficiaries are entitled to inspect the accounts. Expenses should be itemised in the accounts; (3) Communicate early about significant costs: if you are going to incur a substantial cost — for example, instructing a solicitor for a contested probate matter, or commissioning a specialist valuation — it is good practice to inform the beneficiaries in advance. This prevents disputes when the accounts are presented; (4) Obtain written approval where prudent: for unusual or borderline expenses, obtaining written confirmation from the beneficiaries that they approve the expenditure provides important protection. If all beneficiaries agree (and all are adult with capacity), their written approval is conclusive; (5) If a beneficiary disputes an expense: the beneficiary can ask the executor to pass the accounts to the court for assessment ('passing the accounts'). The court will review each claimed expense and can disallow unreasonable amounts. The cost of that process falls on whoever loses — so unreasonable expenses are at the executor's cost, but unreasonable challenges to legitimate expenses fall on the beneficiary; (6) The 'executor's year': executors are expected to administer the estate within a year (the 'executor's year'). Expenses incurred after unreasonable delay may be challenged as unnecessary.

Yes — legitimate estate administration expenses are deductible from the estate for inheritance tax purposes, subject to strict conditions under IHTA 1984 s.172: (1) The statutory test: under s.172, expenses incurred in administering or realising estate property situated in the UK are deductible from the UK estate value for IHT purposes if: (a) they are incurred wholly and exclusively for the purpose of administering the estate; and (b) they are paid out of the estate or the assets transferred. The expenses must be reasonable and necessary; (2) Expenses that are typically deductible for IHT: estate agent's and auctioneer's fees on the sale of estate assets; RICS valuation fees; legal fees for the probate application; accountant's fees for the estate tax return (SA900); the cost of advertising for creditors (Trustee Act 1925 s.27 notice); costs of maintaining and insuring estate property during administration; conveyancing costs on the sale of estate property; (3) Expenses that are NOT deductible for IHT: expenses incurred AFTER the estate has been transferred to beneficiaries; expenses incurred for the benefit of beneficiaries rather than the estate; costs caused by the executor's breach of duty; the executor's personal remuneration (unless under a professional charging clause — and even then, the amount must be reasonable and directly related to administering the estate); (4) Funeral expenses: funeral costs are a separate deduction under IHTA 1984 s.172(1) — deductible from the estate value before calculating IHT. The basic rule is that reasonable funeral expenses (including a headstone/memorial) are deductible; (5) Keep records for HMRC: all deducted expenses should be documented with receipts or invoices. HMRC can open an IHT compliance check and disallow claimed deductions that are not properly evidenced. Retain records for at least 7 years from when IHT was paid.