What an executor has to do
An executor must protect the estate's assets, establish and report its value, pay any Inheritance Tax and all valid debts, distribute what remains strictly according to the will, and keep accounts that beneficiaries can inspect. Executors are personally liable for getting these steps wrong.
Jurisdiction: England & Wales. Last reviewed 13 August 2026.
The duties, in the order they arise
- Secure the property, valuables and any business premises, and check insurance covers an unoccupied home
- Register the death and obtain certified copies of the certificate
- Locate the original will and confirm you are the appointed executor
- Notify asset holders and obtain date-of-death valuations for everything
- Identify every liability, including tax owed by the deceased personally
- Establish the Inheritance Tax position and report it correctly
- Apply for the grant of probate
- Collect in the assets, pay the debts, then pay any legacies
- Prepare estate accounts, obtain beneficiary approval, and distribute the residue
Where personal liability bites
- Distributing before debts are settled, leaving a creditor unpaid
- Paying the wrong beneficiaries under an intestacy or a misread will
- Undervaluing assets in the Inheritance Tax figures
- Selling estate property to yourself or at an undervalue
- Losing value through unreasonable delay
Protection is available
Placing statutory notices for creditors, and waiting the standard period before distributing, protects an executor against unknown claims. Skipping that step to distribute quickly is a common and expensive mistake.Can you refuse the role?
Yes, if you have not yet intermeddled — that is, not started dealing with the estate. You can renounce entirely, or have power reserved so another executor acts while you keep the right to step in later. Once you have started acting, renouncing is no longer straightforward.
Frequently asked questions
- Can an executor also be a beneficiary?
- Yes, and it is very common. The will's appointment and the gift are separate things.
- Can an executor be paid?
- A lay executor can recover reasonable out-of-pocket expenses but cannot charge for their time unless the will contains a charging clause.
- Do beneficiaries have a right to see the accounts?
- Residuary beneficiaries are entitled to see estate accounts. Keeping clear records from day one avoids conflict later.
Dealing with a straightforward estate yourself?
Our free probate checker helps you work out whether this estate appears suitable for a self-help route. It asks about jurisdiction, disputes and complexity, takes a few minutes, and needs no account.
£349 one-off service fee if you go ahead. Court fee and any Inheritance Tax are paid separately.
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