When a person dies, someone must take legal responsibility for managing their money, property and possessions. That person is called the executor of the estate and is named by the person who died in their will. Acting as the executor of the will can involve a wide range of duties, from applying for probate and settling the deceased's debts to distributing the estate in line with the deceased's wishes. For many, this will be their first time dealing with such a task - and the process can feel unfamiliar and time-sensitive.

If you've been named as an executor in a valid will, or you're considering appointing someone to carry out this role on your behalf, it helps to understand what's involved. Executors can be held personally liable for mistakes, so it’s vital to follow correct procedures when dealing with the deceased’s finances, funeral arrangements and estate administration.

In this guide from the wills, trusts, tax and succession planning team at JMW Solicitors, we explain what an executor of a will does, what the role involves, and what steps can be taken by both the person making the will and the person acting as executor to prepare for these responsibilities.

What Is an Executor?

An executor is the person named in a will who takes responsibility for managing everything the deceased owned after their death - known as the deceased’s estate. Their role is to handle the practical, financial and legal steps needed to carry out the deceased’s wishes and make sure the estate is passed on correctly.

This might involve dealing with money, property, debts and taxes, as well as speaking with financial institutions, government departments, utility companies and other organisations. Executors also arrange the funeral, register the death, and apply for probate if it’s needed.

Although anyone over 18 can be appointed, executors must be capable of managing detailed paperwork and making decisions that comply with the law. Some people choose a family member or close friend, while others name a solicitor or another professional executor.

What Are the Duties of an Executor?

An executor is legally responsible for managing the estate of the deceased from the moment of death until all matters are finalised. This process is called estate administration or “probate”. Executors are personally liable for any mistakes or losses caused by failure to carry out their duties correctly, so it’s important to take each step seriously and keep accurate records throughout.

Below is a list of the main duties involved:

• Registering the death: The executor must register the deceased’s death with the local authorities. This is needed to get the official death certificate and begin dealing with the estate.
• Locating the original will: Executors must find the valid will and confirm they have legal authority to act. This may involve checking with solicitors, banks or among the deceased’s personal papers.
• Arranging the funeral: Executors usually take responsibility for the funeral arrangements unless someone else steps in to help. This includes checking for funeral plans or pre-paid arrangements and using estate funds to pay funeral costs.
• Securing the deceased’s property: If the deceased owned a home, the executor should make sure it is safe, locked and insured. This includes informing utility companies and other institutions that the person died.
• Valuing the estate: Executors must identify all the deceased’s assets and debts. This includes bank accounts, property, pensions, shares, personal belongings, outstanding debts, and any money owed to the estate. These details are needed to calculate the estate value.
• Publishing a deceased estates notice: A statutory notice should be placed in The Gazette and local newspapers to alert any unidentified creditors. This helps limit the executor’s personal liability if new debts are found later.
• Applying for probate: If probate is needed, the executor must apply through the probate registry using the original will. This grants legal authority to deal with the estate. Probate can be applied for online or by post.
• Paying taxes: The executor is responsible for calculating and paying any Inheritance Tax owed on the estate, as well as resolving any outstanding Income Tax or other liabilities with HMRC.
• Collecting the assets: Once granted probate, the executor can access financial assets, close bank accounts, sell property, and move all estate funds into one account for distribution.
• Settling debts and expenses: Executors must use the estate funds to pay funeral expenses, debts, and administration costs in the correct order of priority before anything is given to beneficiaries.
• Distributing the estate: After all debts are paid, the executor distributes the remaining estate according to the deceased’s wishes, ensuring each beneficiary receives what they are entitled to.
• Keeping records: Executors must keep full and accurate records of everything they do. This includes receipts, letters, valuations, and payments. They may be asked to show this to beneficiaries or the court.
• Finalising the estate: Once everything is complete, the executor may need to prepare final accounts, submit a closing report to HMRC, and formally end their role.

These duties can take several months or more to complete, depending on the complexity of the estate and whether there are any disputes, delays or legal issues.

What Is Probate?

Probate is the legal process that gives an executor the authority to deal with a deceased person's estate. If the deceased left a valid will, the executor must apply for a grant of probate from the probate registry before they can access bank accounts, sell property, or transfer assets to beneficiaries. Without it, most institutions will not allow the estate to be managed.

Probate confirms the executor’s legal right to carry out the deceased’s wishes and handle their money, property and possessions. Once granted, the executor can begin collecting the deceased’s assets, settling outstanding debts and distributing the estate.

Probate is usually needed if the deceased owned property, had financial assets in their sole name, or if their estate exceeds a certain value. Each bank or institution sets its own threshold for releasing monies, so it’s common for executors to check with several organisations before applying.

There is a separate process if there is no will or if no executor is named or able to act. In these cases, a personal representative will need to apply for a grant of letters of administration instead of a grant of probate.

Applications can be made online or by post, and a unique reference number is issued during the process. Delays can occur during busy periods, or if any information is missing.

Who Can Be Chosen as an Executor?

Anyone aged 18 or over can be appointed as an executor, provided they have the mental capacity to take on the role. The person making the will - known as the testator - can choose a family member, a friend, or a professional executor such as a solicitor. There is no legal requirement for the executor to live in the UK, but practical considerations often make it easier to appoint someone local.

Executors should be trustworthy, organised, and able to deal with financial matters, official forms, and institutions. Acting as an executor comes with a legal obligation to act in the best interests of the estate, and they may be held personally liable for mistakes or losses.

In some cases, appointing a professional executor is more suitable - particularly where the estate is complex, the testator owns property abroad, there are family disputes, or the named beneficiaries include young children or vulnerable adults. Professional executors charge for their services, but they often bring legal or tax expertise and reduce the risk of conflict; a solicitor from JMW can provide this service, and it can be a good option for delivering peace of mind.

It’s a good idea for the testator to ask someone before naming them in the will. Even though the person can later decline the role, this helps prevent confusion and delay when the time comes to act.

How Many Executors Can Be Appointed?

A will can name as many executors as the testator likes, but only a maximum of four can take out the grant of probate. It is common to appoint more than one executor. Appointing multiple executors can help share out the workload, provide checks and balances, and ensure continuity if one executor is unable or unwilling to act. For example, appointing a solicitor alongside a trusted family member can be particularly helpful in cases where legal issues may arise, or where impartiality is needed.

All executors named in the will must act jointly, unless the will states otherwise or one of them has power reserved - a formal step back from active duties while still retaining the legal right to act if needed. If more than four people are named, only the first four who apply for the grant of probate will be accepted.

Testators should consider the practicalities of having more than one executor. For example, if multiple executors live in different parts of the country, delays may occur. Executors must make decisions together, sign documents jointly, and agree on how to carry out the deceased’s wishes.

If one executor dies, becomes mentally incapable, or is otherwise unable to act, the remaining executors can usually continue. However, where only one executor is named and they are unable to fulfil the role, a new grant of letters of administration will be required.

What Happens if an Executor Fails to Fulfil Their Duties?

Executors have a legal obligation to act in the best interests of the estate and its beneficiaries. If an executor fails to carry out their duties properly, they can be held personally liable for any financial loss or damage caused. This includes delays in applying for probate, errors in paying Inheritance Tax, or failure to settle outstanding debts before distributing the estate.

If an executor neglects their responsibilities or mismanages the deceased’s finances, beneficiaries or other executors can apply to the court to have the executor removed. 

Common problems include:

• Failing to apply for probate in a timely manner
• Ignoring creditor claims, including those from unidentified creditors
• Distributing the estate before all debts and taxes have been paid
• Failing to keep accurate records or provide information to beneficiaries
• Misusing estate funds or allowing assets to fall in value unnecessarily

Executors who act honestly and reasonably, even if they make a mistake, are usually protected. But those who breach their legal duties or act in bad faith may find themselves the subject of an executor dispute, and can be ordered to repay money or face legal action.

You can learn more here about the process of removing an executor.

Can Someone Change Their Mind About Being an Executor?

A person named as an executor in a will can change their mind about taking on the role. No one is legally forced to act, even if they have been named in the original will. However, the timing of the decision is important.

If the person has not yet applied for probate or taken any steps in administering the estate, they can formally renounce the role by completing a renunciation form and submitting it to the probate registry. This is a legal declaration that they will not act as executor.

If there is more than one executor, the others can usually proceed without the person who has stepped down. If only one executor was named and they renounce the role, someone will then need to apply for a grant of letters of administration.

However, if someone has already started acting as executor - for example, by contacting banks, paying funeral expenses, or dealing with the deceased’s assets - they may not be able to renounce, as they are deemed to have “intermeddled” in the estate. 

It's important to seek legal advice before making a decision, especially where there are multiple executors, complex estates, or concerns about legal liability.

Preparing to Execute the Will

Taking practical steps in advance can make the process of estate administration smoother and less stressful. Both the testator and the executor can play a role in preparing for what happens after the person dies.

Steps the testator can take

To help the executor carry out their duties effectively, the testator should:

• Write a clear, valid will: It should clearly name one executor or more, set out who should inherit each part of the estate, and reflect the testator’s current wishes.
• Store the original will safely: Executors will need the original will to apply for probate. It should be kept somewhere accessible but secure, such as with a solicitor or in a home safe, with its location clearly recorded.
• Record key information: The testator can leave written details about the estate’s assets, debts, and liabilities - including bank accounts, property, pensions and funeral plans - to assist with the estate valuation and tax calculations.
• Discuss the appointment: Having an open conversation with the proposed executor helps confirm they are willing and able to act and allows questions about the process.
• Consider appointing more than one executor: Naming multiple executors, or a reserve executor, provides flexibility in case someone becomes unable to act.

Steps the executor can take

Executors can also prepare in advance by:

• Understanding the legal duties: Familiarising themselves with what’s involved, including obligations around probate, tax, and dealing with the deceased’s assets and debts.
• Clarifying the deceased’s wishes: Where appropriate, discussing the contents of the will and any funeral arrangements the person would like to be followed.
• Checking for documents: Executors should ask where to find the original will, death certificate, insurance policies, property deeds and other paperwork.
• Preparing a record-keeping plan: Accurate records will be needed when the time comes to calculate the estate value, apply for probate, and distribute to beneficiaries.
• Seeking legal guidance if needed: If the executor expects legal or tax issues, or if the estate is large or contested, it may help to speak to probate solicitors early on.

These steps can ease the burden at what is often an emotional and complex time, and reduce the risk of disputes, delays or financial errors.