Executor & Administrator Duties UK: Probate Guide

Overview

An executor is a person (or sometimes a professional firm) named in a will to carry out the wishes of the person who has died. An administrator does a very similar job but is appointed by the Probate Registry when there is no will, when the will does not name an executor, or when the named executors cannot or will not act.

Both are known collectively as personal representatives, and both owe legal duties to the beneficiaries and creditors of the estate. The main practical difference is how they get their authority. An executor applies for a grant of probate, which confirms the will and their right to act.

An administrator applies for letters of administration, which serves the same function where no valid will applies. Once that paperwork is in hand, the day-to-day duties are broadly the same: gather in the assets, pay the debts and tax, and pass what is left to the right people. The role is unpaid unless the will provides otherwise, though reasonable expenses can usually be recovered from the estate.

Key steps

1. Locate the will and confirm your authority. Start by finding the most recent valid will, checking whether you are named as an executor, and reading it carefully. If there is no will, work out who has priority to apply as administrator under the intestacy rules. You cannot legally deal with most assets until you have the grant, so this stage is about establishing standing, not moving money.
2. Value the estate and report to HMRC. Build a full picture of what the deceased owned and owed at the date of death, including property, bank accounts, investments, pensions, personal belongings, gifts made in the previous seven years, and outstanding liabilities. You will need this detail to complete the relevant inheritance tax forms and to calculate whether any tax is due before the grant can be issued.
3. Apply for the grant of probate or letters of administration. Submit your application to HM Courts and Tribunals Service along with the original will (if any), the death certificate, and the inheritance tax paperwork. Fees apply and the amount changes from time to time, so check the current figure on gov.uk. Once issued, the grant is your key to unlocking the estate.
4. Collect assets, settle debts and pay tax. With the grant in hand, close accounts, sell or transfer property, cash in investments, and bring the money into an executor's account. Pay funeral costs, outstanding bills, any income tax due up to the date of death, and inheritance tax in the order the law requires. Creditors generally have priority over beneficiaries.
5. Distribute the estate and keep proper records. Prepare estate accounts showing everything that came in, everything that went out, and the final balance available for beneficiaries. Distribute legacies and the residue according to the will or the intestacy rules, obtain receipts, and keep the paperwork. Personal representatives can be held personally liable for mistakes, so clear records matter.

Common questions