Personal Representatives Duties UK (2026): What Executors and Administrators Must Do

Personal representatives (PRs) are the individuals responsible for administering a deceased person's estate. There are two types: (1) EXECUTORS: appointed by the will. Their authority derives from the will itself, not from the grant of probate. An executor technically has authority to deal with the estate from the moment of death — they can collect assets, take protective action, and preserve the estate before probate is granted. However, in practice most banks, financial institutions, and the Land Registry require sight of the grant before acting on an executor's instructions; (2) ADMINISTRATORS: appointed by the court where there is no valid will, no executor named, or the named executors cannot or will not act. An administrator derives authority only from the grant of letters of administration — they have no authority before the grant is issued. A third party who acts as administrator before the grant is personally liable for any losses; (3) THE FIDUCIARY DUTY: PRs are fiduciaries — they hold the estate assets on trust for the beneficiaries and creditors. The fiduciary duty means PRs must: (a) act in the best interests of all beneficiaries impartially; (b) not profit personally from the role (unless authorised by the will or statute — Trustee Act 2000 s.29 allows professional PRs to charge reasonable fees); (c) avoid conflicts of interest; (d) account fully for all assets received and payments made; (4) PERSONAL LIABILITY: a PR who breaches their duties is personally liable to make good any loss to the estate. This includes: overpaying a creditor; paying the wrong beneficiary; distributing without paying IHT; failing to collect assets; selling assets undervalue without authority. PRs are not insulated from personal liability simply because they acted honestly — they must also act competently; (5) CO-PRs — JOINT DUTIES AND DECISIONS: where there are two or more PRs, they must ordinarily all join in decisions and transactions. A unilateral act by one PR without the authority of the co-PRs can be challenged. The one exception: a sole PR (or surviving PR after the death of a co-PR) has full authority to act alone.

Estate administration follows a defined sequence — failing to follow it can expose PRs to personal liability: (1) STEP 1 — OBTAIN THE GRANT: apply to the Probate Registry for a grant of probate or letters of administration. Pay the grant fee (£300 for estates above £5,000; additional £1.50 per copy). The grant authorises the PR to deal with the estate; (2) STEP 2 — COLLECT ASSETS: notify all financial institutions, pension providers, and HMRC of the death. Obtain probate valuations for all assets (bank balances at date of death; investment values; property valuations). Collect all assets into the estate account; (3) STEP 3 — FILE THE IHT ACCOUNT AND PAY IHT: complete IHT400 (full account) or IHT205/IHT207 (for excepted estates). Pay IHT before the grant is issued (for most estates, IHT must be paid upfront — PRs can use estate cash or take out a bridging loan). HMRC charges interest on unpaid IHT from 6 months after death; (4) STEP 4 — ADVERTISE FOR CREDITORS (TA 1925 s.27): place a statutory notice in the London Gazette and an appropriate local newspaper (usually the area where the deceased lived and owned property). The notice gives creditors at least 2 months to come forward. PRs who distribute without advertising are personally liable to unknown creditors even after distribution. With the advertisement, PRs are protected against unknown creditors (but not against creditors who notified them); (5) STEP 5 — PAY DEBTS IN ORDER: debts must be paid in the correct statutory priority. The priority order (as applied to insolvent estates under the Insolvency Act 1986): (a) secured creditors (to the extent of their security — e.g. mortgage); (b) funeral and testamentary expenses; (c) preferential debts (employees' wages arrears up to £800 per employee; holiday pay); (d) unsecured debts (credit cards; personal loans; utility bills; HMRC taxes); (e) post-mortem interest; (f) statutory interest; (6) ABATEMENT — WHERE THE ESTATE IS INSUFFICIENT: if the estate cannot pay all debts, specific legacies abate before the residue; general pecuniary legacies abate next; specific legacies then abate; finally demonstrative legacies. The statutory order applies under AEA 1925 s.34 and First Schedule.

The executor's year is the recognised period within which a PR is not obliged to complete the administration of the estate: (1) THE EXECUTOR'S YEAR: Administration of Estates Act 1925 s.44 — a PR is not bound to distribute the residue of the estate before the expiration of 1 year from the death. This gives the PR time to: (a) identify and collect all assets; (b) pay debts and expenses; (c) deal with any HMRC enquiries; (d) allow any contentious matters (will disputes; IPFDA 1975 claims) to resolve; (e) conduct any IHT negotiations with HMRC; (2) AFTER THE EXECUTOR'S YEAR: once 12 months have passed, beneficiaries can demand distribution. If the PR delays further without good reason, they can be compelled by court order to distribute. Interest is payable on outstanding pecuniary legacies after 12 months from death (the 'executor's year' rate — conventionally linked to bank rate; currently specified in the relevant Practice Direction); (3) THE DUTY TO INVEST: where estate assets are not immediately required for payment of debts and expenses and distribution is delayed, PRs have the same investment powers as trustees under the Trustee Act 2000. They must exercise the 'standard investment criteria' (TA 2000 s.4): (a) the suitability of the investment to the estate's needs; (b) the need for diversification insofar as appropriate. They must consider obtaining and reviewing investment advice (TA 2000 s.5) unless it is reasonably unnecessary in the circumstances; (4) KEEPING ESTATE FUNDS SEPARATE: PRs must not mix estate funds with their own personal funds. A separate estate account should be opened. Mixing estate funds with personal funds is a serious breach of fiduciary duty; (5) STATUTORY POWER TO DELEGATE: TA 2000 Part IV — PRs may delegate investment management functions to an authorised investment manager under a written agency agreement. The PR must prepare and review a written investment policy statement and must supervise the agent.

The duty to account is one of the most fundamental obligations of a personal representative: (1) THE DUTY: PRs must keep full, accurate accounts of all estate receipts and all payments made from the estate. Every penny received and every payment made must be recorded, with supporting documentation. This is a fiduciary obligation — not merely a practical nicety; (2) THE RIGHT OF BENEFICIARIES TO INSPECT: a beneficiary who is entitled to a share of the residuary estate (or a specific legacy) is entitled to see the estate accounts. If a PR refuses to provide accounts, the beneficiary can apply to court. The court can order the PR to produce a full account and explain any suspicious entries; (3) WHAT THE ACCOUNTS MUST SHOW: (a) an inventory of all assets at the date of death (with valuations); (b) all income received during the administration period (interest; dividends; rents); (c) all assets realised (sales and proceeds); (d) all liabilities paid (debts; funeral expenses; testamentary expenses; IHT); (e) all distributions made to beneficiaries (with dates and amounts); (f) the balance available for distribution; (4) IHT CORRECTIVE ACCOUNT (IHT400 Corr): if the estate value changes after the IHT account is filed (e.g. a property sells for more or less than the probate value), the PR must file a corrective account. If the estate sold for more than the probate value, additional IHT is payable. If it sold for less, IHT relief (loss on sale relief) may be available; (5) INCOME TAX DURING ADMINISTRATION: the estate pays income tax on income received during the administration period (AEA 1925 s.33 and ITTOIA 2005). The PR must file tax returns for the administration period. Each beneficiary receives a tax certificate showing their share of the estate income and the tax paid — they declare this on their own tax return; (6) RETAINING RECORDS: PRs should retain all estate records for at least 4 years after the end of the administration — to deal with any HMRC enquiry. IHT enquiries can be opened for up to 4 years after the IHT account is filed (and later where there is fraud or negligence).

Executors and administrators are both personal representatives but have different sources of authority and slightly different powers and duties: (1) EXECUTORS: named in the will by the testator. They are the testator's chosen representatives; they have authority immediately on death (though the grant confirms it); they can take protective steps before the grant (e.g. collecting perishable items; protecting property; insuring assets); they can obtain probate in England and Wales by filing the necessary documents at the Probate Registry; once they have proved the will, they are the PRs of the estate; (2) ADMINISTRATORS: where there is no will; or the will does not name an executor; or the named executor has died, lacks capacity, or renounces — the court appoints an administrator. Letters of administration are granted in a priority order set by the Non-Contentious Probate Rules 1987 r.22: (a) surviving spouse or civil partner; (b) children; (c) parents; (d) siblings; (e) other relatives; (f) creditors. Administrators have NO authority before the grant — they cannot bind the estate before their appointment; (3) LETTERS OF ADMINISTRATION WITH WILL ANNEXED (NCPR r.20): where there is a valid will but no executor — e.g. the named executor has died, renounced, or lacks capacity — letters of administration with the will annexed are granted. The administrator must give effect to the will; (4) DE BONIS NON ADMINISTRATORS (NCPR r.37): if the original PR has died leaving part of the estate unadministered, a grant de bonis non (of the goods not yet administered) is made to a new PR to complete the administration; (5) DISTINCTION IN PRACTICE: (a) executors can act before the grant (protective; urgent steps); administrators cannot; (b) executors have full authority; administrators' authority is confined to the administration; (c) both have the same fiduciary duties and the same personal liability; (d) a sole executor who is also the sole beneficiary can assent property to themselves — a useful simplification in simple estates; (6) ACTING BEFORE THE GRANT: even executors should proceed with caution before the grant — most third parties (banks, HMRC, HMLR) will not act on an executor's instructions without the grant. Practical authority often only exists from the date of the grant even where legal authority technically existed from the moment of death.