Administering the estate of someone who has passed away can be a daunting task, especially during a time of emotional distress. The responsibility for overseeing this process often falls to the executor named in the deceased’s will. The executor plays a crucial legal and administrative role in ensuring the estate is managed and distributed according to the deceased’s wishes, and in line with legal requirements.
At Blackstone Solicitors, we advise and support executors across England and Wales, helping them to understand their duties and carry them out efficiently and lawfully. In this article, we explore the role of an executor in the probate process, highlighting the responsibilities involved, the challenges that may arise, and the support available.
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What is an Executor?
An executor is a person (or sometimes more than one person) appointed in a will to deal with the estate of someone who has died. The executor is legally responsible for ensuring that the terms of the will are followed, and that the estate is properly administered.
Executors can be family members, friends, or professionals such as solicitors. It is common to appoint more than one executor, and they must act jointly unless the will specifies otherwise.
Legal Authority of an Executor
To act on behalf of the estate, the executor must apply for a Grant of Probate. This legal document confirms the executor’s authority and is often required before financial institutions, the Land Registry, and other parties will allow access to the deceased’s assets.
Once the Grant of Probate has been obtained, the executor can begin the formal process of administering the estate. However, their legal duties start from the moment of the testator’s death, even if probate is not yet granted.
Duties and Responsibilities of an Executor
The executor’s role can be extensive and includes the following key duties:
- Locating the Will and Registering the Death
The executor’s first responsibility is to locate the original will and ensure it is valid. This document sets out the deceased’s wishes and who is to benefit from their estate.
They must also register the death with the local registrar within five days (or eight days in Scotland), and obtain multiple certified copies of the death certificate, which will be needed for various administrative tasks.
- Securing the Estate
Executors must ensure that the estate is protected. This may include:
- Locking and securing the deceased’s property
- Informing insurance providers to maintain cover on assets
- Notifying banks and other institutions of the death to freeze accounts
Executors must act in the best interests of the estate and preserve its value until it is distributed.
- Identifying and Valuing Assets and Liabilities
A detailed inventory of the estate must be compiled, including:
- Property
- Bank and building society accounts
- Investments and shares
- Personal belongings
- Pensions and life insurance policies
All debts and liabilities must also be identified, such as:
- Mortgages
- Loans
- Credit cards
- Utility bills
- Funeral costs
These valuations are used for the inheritance tax return and for reporting the total value of the estate.
- Calculating and Paying Inheritance Tax
Inheritance Tax (IHT) may be payable on estates valued above the current nil-rate band, which is £325,000 as of the 2024/25 tax year. An additional allowance may apply under the residence nil-rate band if a property is passed to direct descendants.
Executors must:
- Complete the relevant IHT forms
- Calculate any tax due
- Arrange for payment, which may involve selling assets or using funds from the estate
Some or all of the tax must be paid before the Grant of Probate can be issued. HMRC allows staged payments for property assets, but interest may be charged.
- Applying for the Grant of Probate
Once the tax position is resolved, the executor applies for the Grant of Probate. This can be done online or by post, and involves submitting:
- The original will and death certificate
- Probate application forms
- Inheritance tax documentation
- Payment of the probate fee
On receiving the grant, the executor can legally deal with the estate.
- Gathering and Realising the Estate
With the Grant of Probate in hand, the executor can:
- Close bank accounts
- Sell property and shares
- Collect insurance pay-outs
- Redeem investments
These assets are then held in trust until all liabilities have been paid and the estate is ready for distribution.
- Paying Debts and Expenses
Before beneficiaries can receive their share, the executor must ensure all debts are settled, including:
- Funeral expenses
- Outstanding bills
- Creditors
- Final income tax due to HMRC
The executor may need to place statutory notices to protect themselves from unknown claims, giving potential creditors a chance to come forward.
- Preparing Estate Accounts
Executors are required to prepare final accounts showing all income, expenses, tax payments and distributions made. These should be clear and accurate, and provided to the beneficiaries.
Keeping detailed records is essential, as executors may be personally liable for mistakes.
- Distributing the Estate
Once the debts and taxes have been paid and the accounts approved, the executor can distribute the estate according to the will. This includes:
- Transferring specific gifts or property to beneficiaries
- Paying legacies (fixed sums of money)
- Sharing the remaining estate (residue) in the specified proportions
The executor must ensure each beneficiary receives what they are entitled to and obtain receipts as evidence of distribution.
Challenges Executors May Face
Being an executor can be time-consuming and complex, especially for larger or disputed estates. Some common challenges include:
- Family disputes: Tensions may arise over the will’s contents or the speed of distribution.
- Unclear or outdated wills: Ambiguities in the will can delay administration.
- Complex assets: Dealing with business interests, overseas property, or trusts may require specialist advice.
- Inheritance tax difficulties: Estimating asset values, identifying exemptions, and funding tax payments can be challenging.
Given the personal liability executors hold, it is not uncommon for individuals to seek professional assistance to ensure the estate is managed properly.
Professional Support for Executors
At Blackstone Solicitors, we offer tailored legal services to support executors throughout the probate process. Whether you need help with a specific part of the process or full estate administration, our experienced solicitors provide:
- Clear advice on your duties and liabilities
- Assistance with probate applications
- Support with inheritance tax calculations and payments
- Property sales and asset transfers
- Preparation of estate accounts and distributions
We also act as professional executors where appropriate, offering impartial administration of complex or high-value estates.
Can an Executor Refuse the Role?
Yes. An executor can choose not to act, either before probate is granted or after. If they have not “intermeddled” (taken actions that indicate acceptance of the role), they may renounce their position by signing a deed of renunciation. If multiple executors are named, the others can continue; otherwise, an alternative personal representative may be appointed.
Renouncing should be considered carefully, as stepping down after involvement in the estate could complicate matters.
Final Thoughts
The role of an executor is one of trust, responsibility, and legal significance. Executors must act in the best interests of the estate and beneficiaries while complying with strict legal and tax obligations. For many, the role is unfamiliar and can be overwhelming—especially while grieving the loss of a loved one.
By seeking legal advice early and understanding your obligations, you can carry out your duties effectively and with confidence. At Blackstone Solicitors, we are here to help executors at every stage, offering clear guidance, expert knowledge and compassionate support.
If you have been appointed as an executor and are unsure where to begin, or if you are facing difficulties in administering an estate, contact our team today for professional, practical assistance.
To read more about our services, please visit:
https://blackstonesolicitorsltd.co.uk/services-for-you/probate/
How to Contact Our Wills and Probate Solicitors
It is important for you to be well informed about the issues and possible implications of probate. However, expert legal support is crucial in terms of ensuring your wishes are met as you would want them to be.
To speak to our Wills and Probate solicitors today, simply call us on 0345 901 0445, or click here to make a free enquiry. We are well known across the country and can assist wherever you are based. We also have offices based in Cheshire and London.
Disclaimer: This article provides general information only and does not constitute legal advice on any individual circumstances.
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