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Executor Remuneration UK: Can an Executor Charge for Their Time?

Updated 21 May 2026 · 8 min read · Probate & Estate Administration

Acting as executor is often significant unpaid work. Whether — and how — an executor can be paid depends on the will, the nature of the appointment, and the Trustee Act 2000. Getting it wrong exposes the executor to a breach of fiduciary duty claim.

The Default Rule: Lay Executors Work for Free

Equity treats executors and trustees as fiduciaries. The default rule is that a fiduciary must not profit from their position without the informed consent of the beneficiaries. A lay executor who takes payment for their time without authority commits a breach of fiduciary duty and may be ordered to repay the sums received to the estate.

This rule applies regardless of how much work the executor does — even if the estate is complex and the administration takes years. The remedy for an overburdened executor is to appoint a solicitor or other professional to assist with specific tasks and pay those costs from the estate as a proper administration expense; the executor personally still receives no fee unless authorised.

How Executors Can Lawfully Be Paid

1. Express Charging Clause in the Will

A professional charging clause in the will authorises a named professional executor — or any executor acting in a professional capacity — to charge their usual rates. A well-drafted clause covers:

The STEP Standard Provisions (2nd edition) include a widely used default professional charging clause and are frequently incorporated by reference in professionally drafted wills.

2. Trustee Act 2000, Section 29

Section 29 of the Trustee Act 2000 gives a statutory right to reasonable remuneration to a trustee or personal representative who is a trust corporation or who acts in a professional capacity, provided all other trustees or co-executors consent in writing. A sole lay executor cannot rely on this provision.

“Professional capacity” means acting in the course of a profession or business that consists of or includes providing trust or estate services. A solicitor, chartered accountant, or specialist trust company will qualify; a retired builder who happens to be named executor will not.

3. Beneficiary Consent

All adult beneficiaries with full legal capacity, acting with complete information and free from any undue influence, may agree in writing to pay the executor a sum for their services. This is rare in practice and carries risk — even one beneficiary lacking capacity (a minor, or a person protected under the Mental Capacity Act 2005) removes the possibility of valid consent without a court order.

Tax Treatment of Executor Remuneration

Authorised executor remuneration is taxable income. A lay individual charging under a will authority reports the amount as miscellaneous income under ITTOIA 2005. A professional reports it as trading income. Pure expense reimbursements (travel, probate fees, postage) are not income and are not taxable.

HMRC may challenge expenses that are disproportionately large or that cover time rather than genuine disbursements. Executors should keep contemporaneous records of all sums received from the estate.

Trust Corporations Acting as Executor

A trust corporation — typically a bank’s executor service or specialist trust company — has a statutory entitlement under section 29(1) TA 2000. Most wills appointing a trust corporation incorporate the corporation’s own fee schedule, which may include:

Trust corporation fees can be substantial on larger estates. Testators should compare the cost of a professional executor against appointing a family member with solicitor assistance for specific tasks.

FAQs

Can an executor charge for their time in England and Wales?

A lay executor (someone who is not acting in a professional capacity) cannot charge for their time unless the will expressly authorises them to do so. This rule derives from the general principle in equity that fiduciaries must not profit from their position without informed consent. An executor who takes unauthorised payment commits a breach of fiduciary duty and may be required to account for the sums received. The only exceptions are: (1) an express charging clause in the will; (2) written consent of all adult beneficiaries with full information about what is being charged; or (3) the executor is a trust corporation or professional acting within the statutory default under section 29 of the Trustee Act 2000.

What is a professional charging clause and what should it say?

A professional charging clause is a provision in the will that authorises a named professional executor (or any executor acting in a professional capacity) to charge their usual professional rates for work done in connection with the administration of the estate. A well-drafted clause will state: (1) that the executor may charge for all professional services rendered, at their standard rates from time to time; (2) whether the authorisation extends to all partners or employees of the same firm; (3) that the charge is in addition to all out-of-pocket expenses; and (4) that the charge is payable as a first charge on the estate prior to distribution. Without these details — in particular the extension to employees — a professional firm may find that only the named partner can charge. The STEP (Society of Trust and Estate Practitioners) Standard Provisions include a widely used default charging clause that addresses all these points.

What does section 29 of the Trustee Act 2000 provide for professional executors?

Section 29 of the Trustee Act 2000 provides a statutory entitlement to reasonable remuneration for a trustee or personal representative who is a trust corporation, or who is acting in a professional capacity, provided the other trustees or co-executors have consented in writing. 'Professional capacity' means the trustee acts in the course of a profession or business that consists of or includes the provision of services in connection with the management or administration of trusts or estates (s.28(5) TA 2000). A sole lay executor does not fall within s.29 and receives no statutory entitlement. The section 29 right is excluded if the trust instrument contains its own charging clause — in that case the instrument alone governs remuneration.

Is executor remuneration taxable income?

Yes. Executor remuneration is treated as income from an office or employment for income tax purposes. If a lay individual (not a professional) charges for their time under an express will authority, that income is assessable as miscellaneous income under Chapter 8 of Part 5 ITTOIA 2005 (income from a source not otherwise charged). If a professional charges under a professional capacity, the income forms part of their professional receipts as normal trading income. In both cases HMRC expects the executor to include the remuneration in their self-assessment return. By contrast, reimbursement of genuine out-of-pocket expenses (travel, postage, probate fees) is not income and is not taxable. A lay executor who receives 'expenses' that are really a disguised payment for time may find HMRC treats them as taxable income.

Can an executor who is also a beneficiary waive remuneration in exchange for a larger share of the estate?

An executor-beneficiary cannot simply substitute additional estate assets for authorised remuneration — that would be a self-dealing transaction in breach of fiduciary duty. However, all adult beneficiaries acting with full information and free from undue influence may collectively agree to vary the distribution of the estate by a deed of variation within two years of death, under section 142 of the Inheritance Tax Act 1984. If the variation redirects assets to the executor-beneficiary to reflect their contribution, that can be effective. Alternatively, all beneficiaries can consent in writing to the executor retaining additional assets as remuneration — but this requires every beneficiary to be of full legal capacity and to give genuinely informed consent. The cleanest approach is to include a proper charging clause in the will at the outset.

What remuneration rules apply to trust corporations acting as executor?

A trust corporation (a company authorised to act as trustee or personal representative, typically a bank's executor arm or a specialist trust company) is entitled to charge by virtue of section 29(1) of the Trustee Act 2000 if no charging clause exists, or under its own standard fee scale if the will incorporates or permits such a scale. Most wills that appoint a trust corporation are drafted to incorporate the corporation's standard terms or fee schedule, which will specify time-based charges, percentage-of-estate fees, or a combination. Trust corporation fees are typically higher than those of a private client solicitor and can represent a significant cost — testators should compare costs and consider whether a professional individual executor or a lay executor with a solicitor for specific tasks would be more cost-effective.

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