The Executor's Year UK (2026): How Long Do Executors Have to Settle an Estate?
Updated 13 May 2026 · 8 min read · England & Wales
The executor’s year is the conventional 12-month period after the date of death within which executors are expected to wind up the estate and distribute to beneficiaries. It is not a rigid legal deadline — but after 12 months, beneficiaries acquire rights they did not have before: the right to demand distribution, claim interest on unpaid legacies, and apply to court to remove a non-performing executor.
The legal basis of the executor’s year
The executor’s year is a common law principle confirmed in cases including Re Tankard [1942] Ch 69. It provides that an executor has a reasonable time — conventionally one year from the date of death — to:
- Obtain the Grant of Probate
- Collect in all assets
- Pay debts, taxes, and administration expenses
- Distribute the estate to beneficiaries
Crucially, the executor’s year does not mean executors must distribute within 12 months — complex estates legitimately take longer. It means that after 12 months, beneficiaries can demand distribution and the executor cannot refuse without good reason.
Key deadlines within the executor’s year
| Deadline | Timeframe | Consequence of missing |
|---|---|---|
| Register the death | Within 5 days | Criminal offence |
| IHT payment | 6 months after month of death | Interest at 7.75% (2026) on unpaid amount |
| Trustee Act s27 creditor notice | Place notice; wait 2 months before distributing | Executor personally liable for unknown debts |
| Inheritance Act 1975 claim window | 6 months from Grant | Do not distribute residue until window closes |
| IHT account (IHT400 estates) | 12 months after month of death | HMRC penalties and interest |
| Interest on pecuniary legacies begins | 12 months from date of death | Estate pays interest on unpaid cash gifts |
| Beneficiaries can demand distribution | 12 months from date of death | Court may compel; executor may be removed |
What executors must do within 12 months
Months 1–3: immediate steps
- Register the death and obtain death certificates (5+ copies).
- Use Tell Us Once at the register office — notifies HMRC, DWP, DVLA, and others automatically.
- Locate and read the will; confirm your role as executor.
- Arrange the funeral (a first-priority estate expense).
- Notify banks, building societies, and other institutions of the death.
- Secure property — notify insurer, change locks if unoccupied.
- Begin valuing the estate: property, investments, bank accounts, personal property.
Months 3–6: probate and IHT
- Complete the HMRC IHT return (IHT205 equivalent for excepted estates; IHT400 for larger estates).
- Arrange payment of IHT — use the HMRC Direct Payment Scheme where possible.
- Submit the probate application (PA1P with will; PA1A without) via MyHMCTS — current processing time 8–16 weeks.
- Receive the Grant of Probate or Letters of Administration.
Months 6–9: collect assets and pay debts
- Use sealed copies of the Grant to collect funds from banks, sell shares, close accounts.
- Place a Trustee Act 1925 s27 notice in the London Gazette (and a local newspaper if the deceased owned land) — wait 2 months before distributing.
- Pay all confirmed debts in the statutory priority order: funeral expenses → administration costs → preferential debts → ordinary debts.
- Obtain HMRC IHT clearance certificate (form IHT30) before distributing — protects the executor from later IHT claims.
Months 9–12: distribute and account
- Wait for the 6-month Inheritance Act 1975 claim window to close (6 months from the Grant date).
- Pay specific and pecuniary legacies first.
- Prepare final estate accounts for residuary beneficiaries — showing all assets collected, expenses paid, and the net residue available for distribution.
- Obtain beneficiary receipts and distribute the residue.
- Retain records for at least 12 years in case HMRC or a beneficiary raises a later query.
When administration legitimately takes more than 12 months
Many estates take longer than a year due to factors outside the executor’s control:
- Property sale: a slow conveyancing market can add months. The executor should actively progress the sale and keep beneficiaries updated.
- HMRC IHT enquiry: HMRC has 4 years (and in some cases 20 years for fraud) to open an IHT enquiry. Distribution should not be delayed indefinitely for this reason, but the executor should retain a reserve from the estate to cover any additional liability.
- Disputed will or Inheritance Act claim: litigation suspends normal distribution timelines. Obtain legal advice and retain estate funds pending resolution.
- Missing beneficiary: use a genealogist and Benjamin Order (court permission to distribute on the assumption the missing person has died or cannot be found) before distributing.
- Complex business interests: valuing and disposing of a private business can take 12–24 months.
An executor who is delayed for genuine reasons should communicate proactively with beneficiaries, document their reasons, and — for long disputes — consider applying to the court for directions.
What beneficiaries can do after 12 months
After the executor’s year, beneficiaries have several legal remedies:
- Write formally demanding distribution — this creates a paper trail and often prompts action.
- Apply for estate accounts — beneficiaries are entitled to see a full account of how the estate has been administered.
- Claim interest on pecuniary legacies — unpaid cash gifts accrue interest at the statutory rate from 12 months after death.
- Apply to the Chancery Division for an order compelling distribution under the Trustee Act 1925 or for removal of the executor under s50 Administration of Justice Act 1985.
Frequently asked questions
What is the executor's year?
The executor's year is the conventional 12-month period following the date of death during which executors are expected to complete the administration of the estate and distribute assets to beneficiaries. It is not a statutory hard deadline — there is no law that voids an executor's authority after 12 months — but it is a well-established common law principle. After 12 months, beneficiaries can apply to court to compel distribution or remove a non-performing executor.
Is there a legal deadline for distributing an estate in the UK?
There is no absolute statutory deadline for distributing the residuary estate. However: (1) the executor's year gives beneficiaries a right to demand distribution after 12 months; (2) IHT must be paid within 6 months of the month of death (IHTA 1984 s226); (3) interest accrues at 7.75% (2026) on late IHT; (4) an executor who delays unreasonably may be personally liable for interest and losses. Some specific legacies must be paid within 12 months — a pecuniary legacy unpaid after that date accrues interest at the statutory rate.
Can beneficiaries remove an executor who is taking too long?
Yes. Under s50 Administration of Justice Act 1985, the court has power to remove and replace an executor if they are failing to administer the estate properly. The beneficiary must apply to the Chancery Division of the High Court. Grounds include: unreasonable delay, failure to account, dishonesty, conflict of interest, or incapacity. This is a serious step — courts generally prefer to give executors reasonable time before intervening — but persistent inaction after the executor's year is a strong basis for an application.
What are the key deadlines within the first 12 months?
Critical deadlines: (1) Register the death — within 5 days; (2) IHT payment (or Direct Payment Scheme) — within 6 months of month of death to avoid interest; (3) Grant of Probate application — no strict deadline but delays IHT payment arrangements and asset release; (4) Trustee Act 1925 s27 creditor notice — wait at least 2 months after placing the notice before distributing; (5) Inheritance Act 1975 claims — beneficiaries must issue a claim within 6 months of the Grant, so executors should not distribute until this window closes.
What happens if an executor cannot distribute within 12 months?
Complex estates legitimately take longer than 12 months — selling a property, resolving disputes, HMRC enquiries, or locating missing beneficiaries can all extend the timeline. The executor should keep beneficiaries informed, document their reasons for delay, and demonstrate active progress. An executor who communicates transparently is far less likely to face a court application. If specific legacies cannot be paid within 12 months, they should at least be identified and set aside.
Do pecuniary legacies earn interest after 12 months?
Yes. Under general law, a pecuniary legacy (a fixed cash gift in a will) that remains unpaid 12 months after the date of death accrues interest at the rate prescribed by the current Practice Direction — currently the base rate plus 1%. This interest is payable from the estate, not from the executor personally, unless the executor's delay was unreasonable. The rate is applied to the legacy amount, not the whole estate.
Does the executor's year apply to intestate estates?
Yes. The same 12-month convention applies where an administrator is appointed to deal with an intestate estate under Letters of Administration. The administrator has the same duties and the same informal 12-month expectation as an executor under a will. Beneficiaries under intestacy have the same right to compel distribution after 12 months.
Help your executor by leaving a clear will
A well-drafted will with clear executor guidance reduces the time and cost of administration. WillSafe’s DIY kit includes an executor guidance booklet with the key deadlines and steps.
Get the will kit →Related guides
- Executor duties checklist
- What does an executor do first?
- Estate administration step-by-step guide
- Probate fees UK 2026
- Executor personal liability