What Is an Executor? UK Definition, Duties & How to Choose One

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Written by: SL · Last updated: May 2026

Simple definition

An executor is the person named in a valid will who is given the legal authority and the legal duty to administer the deceased's estate. The role begins on death (not before) and ends when the estate accounts are signed off and the residue is distributed.

If there is no will — or no executor able or willing to act — the equivalent role is filled by an administrator, who is appointed by the Probate Registry under the intestacy rules. Administrators do the same work and have the same liability; the only difference is the document they receive (Letters of Administration, not a Grant of Probate).

Why the choice of executor matters

The executor decides — within the constraints of the will and the law — how quickly the estate is wound up, how assets are sold, how debts are settled, and how disputes are handled. A capable, organised executor can wind up a typical estate in 6 to 12 months. An overwhelmed or absent executor can take two or three years. For estates with property to sell, every month of delay is a month of council tax, insurance, and (sometimes) mortgage interest.

The executor is also exposed to personal liability. If they distribute too early, before all debts are settled, they can be required to pay creditors out of their own pocket. If they sell an asset at undervalue, beneficiaries can sue them personally. The role is more onerous than most people realise when they accept it.

UK legal context

Eligibility

An executor must be at least 18 at the date of the testator's death and have mental capacity. Bankrupts can act, but the role is rarely sensible for them. There is no requirement to be a UK resident, but non-UK executors create practical difficulties (notarised signatures, postal delays, and HMRC correspondence).

How many executors

Section 114 of the Senior Courts Act 1981 allows up to four executors to act on a single grant of probate. Most wills appoint two — typically a primary executor (spouse or eldest child) and a substitute. Appointing more than two adds administrative complexity (every document needs every executor's signature) without much benefit.

The full list of duties

An executor in England and Wales is generally responsible for:

1. Registering the death and obtaining copies of the death certificate
2. Locating the will and notifying the named beneficiaries
3. Arranging the funeral if no-one else has done so
4. Securing assets — including the property, contents insurance, and any valuables
5. Valuing the estate at the date of death (assets and liabilities)
6. Reporting to HMRC using the appropriate inheritance tax forms (IHT400, IHT205, or online for "excepted estates")
7. Paying any IHT due — usually before the grant is issued
8. Applying for the Grant of Probate via GOV.UK or paper form PA1P
9. Collecting in the assets — closing accounts, transferring shares, selling property
10. Settling debts, taxes, and expenses in the order required by the Administration of Estates Act 1925
11. Publishing statutory notices in The Gazette and a local newspaper (section 27 Trustee Act 1925) to protect against unknown creditors
12. Distributing to beneficiaries in accordance with the will
13. Preparing estate accounts for the residuary beneficiaries
14. Filing the final income tax and capital gains tax returns for the estate

Personal liability

The executor stands in a fiduciary position towards the beneficiaries and the creditors. The main risk areas are:

• Premature distribution. If the executor distributes before debts are settled and a creditor then claims, the executor can be personally liable. The fix is the section 27 Trustee Act 1925 notice.
• Undervalue sales. The executor must obtain market value for assets sold. Selling the house quickly to a family member for "a fair price" without an estate agent's valuation is a common source of complaint.
• Failure to pay tax on time. HMRC charges interest from six months after the end of the month of death.
• Distributing under an invalid will. If the will is later set aside, the executor may be required to recover the assets.

Executor fees

Family executors are not paid unless the will expressly authorises it. They can recover all reasonable expenses (legal fees, travel, postage, valuations, the £300 probate fee, copies of the grant at £1.50 each, statutory notices, and so on).

Professional executors — solicitors, accountants, banks, and trust corporations — charge fees. The Law Society guidance is that solicitor executors should charge a fair and reasonable fee, typically a combination of an hourly rate plus a small percentage of estate value. Bank trust corporations historically charged 2% to 5% of estate value (sometimes much more), which is one reason for the growth in fixed-fee probate services. ClearLegacy offers Grant-only probate from £495 with no percentage uplift.

Common mistakes about executors

"My spouse will just do it"

Often the spouse does — competently — but a will should also name a substitute executor in case the spouse predeceases, is too unwell to act, or simply does not want the responsibility. A two-line substitute clause adds nothing to the cost and protects against future disruption.

"You can't appoint your accountant or solicitor"

Untrue — and many wills do exactly that, especially where the estate involves a business or significant tax planning. Professional executors should be named with a clear charging clause in the will, otherwise their fees are not chargeable to the estate.

"The eldest child is automatically the executor"

No. The will names the executor. If there is no will, the order of priority to apply for Letters of Administration follows the intestacy rules — spouse first, then children equally — but there is no rule about age order.

"Executors and trustees are the same thing"

They overlap. The executor's role ends when the estate is distributed. If the will creates a trust (for example, a discretionary trust for minor beneficiaries), the trustees continue after the executor's role finishes. Most family wills appoint the same people in both roles.

"You can name anyone — they don't have to consent"

An appointed executor does not have to act. They can renounce probate on form PA15 (so long as they have not "intermeddled" — started administering the estate). It is better to ask the proposed executor before naming them.

Choosing an executor — practical checklist

The right executor usually meets all of these:

• Younger than the testator (so likely to outlive them)
• Trusted by the beneficiaries — or at least, not in conflict with them
• Organised and comfortable with paperwork
• UK-resident, or willing to handle UK correspondence
• Aware of the role and prepared to accept it

For estates with property to sell, professional or business assets, foreign assets, or potential disputes, appointing a professional executor alongside a family executor is often worth the cost.

Frequently asked questions

What is an executor in a UK will?

The person (or company) named in the will to administer the estate after death — applying for probate, paying debts and tax, and distributing to beneficiaries.

How many executors should you appoint?

Most wills appoint two; UK law allows up to four. Two gives a backup if the first cannot act.

Can a beneficiary be an executor?

Yes. Beneficiaries can be executors. Witnesses to the will, however, cannot be beneficiaries.

Do executors get paid?

Family executors are not paid but recover their expenses. Professional executors charge fees if the will authorises it.

What are an executor's legal duties?

Register the death, value the estate, pay any inheritance tax, apply for probate, collect in assets, settle debts, distribute to beneficiaries, and prepare accounts.

Can an executor refuse to act?

Yes — by renouncing on form PA15, before doing anything to administer the estate.

What is the difference between an executor and an administrator?

Executors are named in a will. Administrators are appointed under the intestacy rules when there is no will or no acting executor.

Can an executor be sued?

Yes — for breaches of fiduciary duty such as premature distribution or undervalue sales. Section 27 Trustee Act 1925 notices protect against unknown creditors.