Executor & Administrator Duties UK: Probate Guide

At a glance

• Two roles, one duty: executors are named in a will; administrators are appointed by the Probate Registry when there is no will, no named executor, or no one able or willing to act. Both are "personal representatives" and owe the same core duty under section 25 of the Administration of Estates Act 1925.
• Who applies as administrator: where there is a will but no acting executor, priority follows rule 20 of the Non-Contentious Probate Rules 1987; where there is no will at all, priority follows rule 22, starting with a surviving spouse or civil partner, then children, then parents.
• No more sworn oaths for most applicants: since November 2018, online applicants sign a digital statement of truth instead of swearing an oath before a solicitor or registry officer.
• The executor's year: under section 44 of the Administration of Estates Act 1925, a personal representative is not obliged to distribute the estate before 12 months have passed since the death.
• Protection from unknown claims: section 27 of the Trustee Act 1925 lets personal representatives advertise for creditors and claimants (minimum two months' notice) and then distribute protected from claims they were not told about.
• Family provision claims: under section 4 of the Inheritance (Provision for Family and Dependants) Act 1975, most claims for reasonable financial provision must be brought within six months of the date the grant was first taken out.
• Tax deadline: inheritance tax is generally due by the end of the sixth month after the month of death, and usually has to be paid or arranged for before the grant is issued — check GOV.UK for current interest rates.
• Fewer forms for most estates: since 1 January 2022, most non-taxpaying "excepted estates" report their value through the probate application itself, with no separate short-form return to HMRC.
• A statutory duty of care applies: under sections 1 and 35 of the Trustee Act 2000, personal representatives are held to the same statutory standard of care as trustees when investing, delegating or acquiring land on the estate's behalf.
• There is a fee to apply, and it changed materially in 2026 — always check the current figure on GOV.UK before applying, rather than relying on an older quote.

Executor or administrator: how you get your authority

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.

The route to becoming an administrator depends on whether a will exists. Where there is a valid will but no executor able or willing to take the grant, priority to apply follows rule 20 of the Non-Contentious Probate Rules 1987 — broadly, the executor first, then a residuary beneficiary holding on trust for others, then any other residuary beneficiary. Where the deceased left no will at all, priority follows rule 22: a surviving spouse or civil partner first, then children (and the issue of any child who died before the deceased), then parents, then siblings, and so on down a defined order. Our guide on beneficiary rights in probate covers what people further down that order can expect.

Both executors and administrators are known collectively as personal representatives, and both owe legal duties to the beneficiaries and creditors of the estate. An executor's authority to act ultimately flows from the will itself, confirmed by the grant of probate; an administrator's authority flows entirely from the grant of letters of administration issued by the court. Until the relevant grant is issued, neither can generally deal with most estate assets — banks, land registries and investment platforms will usually ask to see it.

The core legal duty, in plain terms

Section 25 of the Administration of Estates Act 1925 sets out the duty in three parts. A personal representative must: collect in the real and personal estate of the deceased and administer it according to law; if required by the court, produce a full inventory of the estate on oath; and, if required by the High Court, deliver up the grant. In practice, the day-to-day job is the first limb — gathering in what the deceased owned, dealing with what they owed, and passing what is left to the right people, in the right order, with proper records.

The role is unpaid for lay executors and administrators unless the will says otherwise, though reasonable expenses incurred in administering the estate can usually be recovered from estate funds.

Step 1: Confirm your authority and apply for the grant

Start by finding the most recent valid will and checking who is named as executor. If there is no will, or the named executors cannot act, work out who has priority to apply as administrator under the rules above, and check the rules on intestacy on GOV.UK for how the estate itself will be shared.

Most applications are now made online through HM Courts and Tribunals Service, alongside the original will (if there is one), the death certificate, and confirmation that any inheritance tax position has been dealt with. Since the Non-Contentious Probate (Amendment) Rules 2018 took effect in November 2018, online applicants sign a digital statement of truth rather than swearing an oath in person — a change GOV.UK introduced specifically to speed up and simplify the process.

There is a fee to apply. The fee changed materially during 2026, so check the current figure on GOV.UK before applying rather than relying on a figure quoted elsewhere, including an earlier version of this page. Once the grant is issued, it is your legal key to unlocking the estate — banks, HMRC, the Land Registry and investment providers will all want to see it, or an official copy, before releasing assets or transferring property.

Step 2: Value the estate and deal with HMRC

Build a full picture of what the deceased owned and owed at the date of death: property, bank and savings accounts, investments, pensions, personal belongings, business interests, any gifts made in the previous seven years, and outstanding liabilities. GOV.UK's inheritance tax forms collection sets out the current reporting routes.

The route depends on the estate. For deaths on or after 1 January 2022, most estates that owe no inheritance tax — "excepted estates" — no longer file a separate short-form return; the values are reported directly as part of the probate application itself. Estates that do owe tax, or that are too large or complex to qualify as excepted, still need the full IHT400 account and its supporting schedules submitted to HMRC.

Where tax is due, it is generally payable by the end of the sixth month after the month of death — a death in January gives a deadline of 31 July, for example — and HMRC charges interest on anything paid late. In most cases, the tax (or an arrangement to pay it, sometimes using funds released directly from the deceased's accounts) needs to be sorted out before the grant is issued, which is why valuing the estate accurately and promptly matters. Check GOV.UK's guidance on paying an inheritance tax bill for current interest rates and payment routes, including instalment options for land and certain business assets — and see our guide on probate costs and fees for the wider cost picture.

Step 3: Collect in assets, pay debts and protect yourself from unknown claims

With the grant in hand, close accounts, sell or transfer property, cash in investments, and bring the money into an executor's or administrator's account. Pay funeral costs, outstanding bills, any income tax due up to the date of death, and inheritance tax, broadly in the order the law requires — secured debts against specific assets are generally paid from those assets, with unsecured creditors ranking ahead of beneficiaries.

Because personal representatives can be personally liable if they pay out and a creditor or beneficiary they did not know about later turns up, section 27 of the Trustee Act 1925 lets them protect themselves by advertising. This means placing a notice in the London Gazette and, where relevant, a local newspaper, giving anyone with a claim on the estate at least two months to come forward. Once that period expires, the personal representative can distribute the estate having regard only to the claims they actually knew about — and will not be personally liable to a claimant who did not respond in time, though that person may still be able to pursue whoever ends up holding the relevant asset. Estatesearch and similar services are commonly used to place these notices; GOV.UK does not itself run the advertisement, but the notice is published through The Gazette.

Step 4: Distribute the estate — and know the claim windows that apply

Two separate statutory time limits shape when it is safe to distribute.

First, under section 44 of the Administration of Estates Act 1925, a personal representative is not obliged to distribute the estate before 12 months have passed from the date of death — the "executor's year". This gives time to finish valuing the estate, deal with tax, and resolve any disputes, without beneficiaries being able to force an early payout except in unusual circumstances.

Second, under section 4 of the Inheritance (Provision for Family and Dependants) Act 1975, certain family members and dependants who believe they were not left reasonable financial provision can apply to the court — but generally only within six months of the date the grant was first taken out. After that, the court's permission is needed to bring a claim. If a personal representative is aware that a claim of this kind might be brought, or that someone worried about how an estate is being handled might apply for a caveat, taking advice before distributing is sensible — see our guide on caveats in probate for how that process works.

Once the relevant windows have passed and any tax position is settled, prepare estate accounts showing everything that came in, everything that went out, and the final balance available. Distribute legacies and the residue according to the will or the intestacy rules, obtain receipts, and keep the paperwork — those records are your main protection if a dispute or a HMRC query arises later.

The Trustee Act 2000 duty of care

Personal representatives are not just bound by probate-specific rules. Section 35 of the Trustee Act 2000 applies the Act to a personal representative administering an estate in broadly the same way it applies to a trustee running a trust, with the will read in place of a trust instrument. In practice, this matters most where a personal representative exercises the Act's statutory powers — investing estate funds while administration is ongoing, delegating tasks to an agent, or acquiring land. When doing so, they must meet the statutory duty of care in section 1: exercising the care and skill that is reasonable in the circumstances, taking account of any special knowledge or experience they have, or hold themselves out as having, and — if acting in a professional capacity — the standard reasonably expected of that profession.

Personal liability: what can go wrong

If a personal representative pays the wrong beneficiary, overlooks a debt, distributes before dealing with tax, or otherwise mismanages the estate, they can be personally liable to make good the resulting shortfall from their own funds. The protective steps above — advertising under section 27 of the Trustee Act 1925, checking bankruptcy and land charges registers before paying anyone, respecting the executor's year, and being alert to the 1975 Act's six-month claim window — significantly reduce that risk, but do not remove it entirely. Clear, contemporaneous records of what was done and why are the single most useful thing a personal representative can keep if their conduct is ever questioned.

Worked example: a straightforward estate

Priya is named sole executor in her late father's will. She locates the will, confirms she is named, and applies for the grant online, signing the digital statement of truth rather than attending in person to swear an oath. Her father's estate — a house held in his sole name, some savings, and no lifetime gifts of note — qualifies as an excepted estate, so she reports its value directly through the probate application rather than filing a separate HMRC form, and no inheritance tax is due.

Once the grant arrives, Priya places a notice under section 27 of the Trustee Act 1925 to protect against unknown creditors, and waits out the two-month notice period. She also keeps in mind the six-month window under the 1975 Act, running from the date of the grant, in case a family member she is not aware of might have a claim. With no disputes and a straightforward estate, she is able to complete the administration well within the 12-month executor's year, but keeps full accounts throughout in case any question is ever raised.

What to do if you've just been named executor or need to apply as administrator

1. Locate the will and confirm your standing, or, if there is none, work out your priority to apply as administrator under the rules above.
2. Do not deal with any assets beyond funeral arrangements until you understand whether you need a grant — starting to act can affect your ability to renounce the role later.
3. Value the estate thoroughly, including gifts made in the seven years before death, before deciding which inheritance tax route applies.
4. Apply for the grant online where possible, using the digital statement of truth process, and check the current application fee on GOV.UK before you do.
5. Advertise under section 27 of the Trustee Act 1925 before distributing, to protect yourself against claims you were not told about.
6. Respect the executor's year and the 1975 Act's six-month window before finalising distribution, even on a simple estate.
7. Keep full records of every decision, payment and distribution — this is your protection if your conduct is ever questioned.
8. Take advice early if the estate is contested, involves a business or overseas assets, or you are simply unsure of your responsibilities — a short call can save a costly mistake later.

This guide provides general information about the role of executors and administrators in England and Wales. It is legal information, not legal advice, and does not take account of your specific circumstances or create a solicitor-client relationship. The law described was accurate as at August 2026 and is subject to change — always check GOV.UK and legislation.gov.uk for the current position, and speak to an experienced adviser about how it applies to your situation.

Last reviewed: August 2026 by the LegalDocuments.co.uk editorial team. Next review due: August 2027 or sooner if the law changes.