Whitehead Monckton’s Succession team are experts in wills and succession – if you have been named executor of a will, here is a comprehensive list of actions to take.
When someone dies, the executors named in their will are the people responsible for making sure their estate is dealt with properly and that their wishes are followed. It’s an important role — and if you’ve been chosen, it’s usually because the person trusted you deeply and believed you were the right person to handle things on their behalf.
Even so, it’s completely normal to feel daunted. Administering an estate can be time‑consuming and emotionally difficult, especially when you’re grieving. The good news is that once you understand the steps involved, the process becomes much more manageable — and you don’t have to do it alone.
In this article, Kerin Speedie from Whitehead Monckton’s Succession team breaks down the responsibilities and duties of an executor of a will step by step. If this is all very new to you and you’re not familiar with the terminology, our glossary of will-related jargon will also help you.
What Are The Duties Of An Executor Of A Will?
Often a family member or close friend will do this, but if there’s no one else, the executor may need to take responsibility. You’ll need to contact the local Register Office provide the required documents, and obtain the death certificate.
You’ll need the original will throughout the administration process.
Banks, pension providers and other organisations may ask to see either the original or a certified copy before releasing information or funds. The Probate Registry will also need the original when you apply for the Grant of Probate.
Sometimes there are concerns over the validity of the will, take a look at our Wills, Trusts and Estates Disputes page for a helpful list of circumstances in which a will may not be valid.
People often include instructions about their funeral wishes and arrangements in their will or alongside it. Often, a close family member or friend arranges the funeral, whether or not they are an executor, but if you are an executor and there is no one else to do it, it may be your responsibility.
It is important to check whether the deceased had set up a funeral plan during their lifetime, and whether they had a funeral policy, life insurance policy or pension scheme which may cover or contribute to the costs of the funeral arrangements.
If the deceased had a bank or building society account, it is worth contacting them, as banks and/or building societies will usually be able to release some of the deceased’s funds direct to the funeral directors to cover the cost of the funeral. You will need a copy of the death certificate issued by the Register Office and either a copy of the will certified by a lawyer, or the original will.
You can do this individually, or by using the government’s Tell Us Once service, which will notify HM Revenue and Customs (HMRC), the Department for Work and Pensions (DWP), the Passport Office, the Driver and Vehicle Licensing Agency (DVLA) and the local council of the death.
This is probably the biggest part of the job.
Executors need to locate information about all the deceased’s finances, by contacting organisations like:
You’ll be asking for date‑of‑death values for accounts, investments, and property.
If you don’t have access to all the deceased’s paperwork, or are worried that there is something missing, you may need to undertake financial asset searches. This can identify financial institutions that should be contacted to establish the extent of the estate assets.
You will also need to check whether the deceased made any significant gifts in the seven years before they died, as these can affect inheritance tax.
The executors may also need to organise valuations of property (i.e. home or business premises) and/or personal belongings (for example, cars, jewellery, and house contents – particularly valuable items like furniture or antiques) falling within the deceased’s estate.
In complex estates, or in circumstances where the executors are not fully aware of all the deceased’s assets and liabilities, it may be appropriate to advertise for creditors, by placing a notice in The Gazette and in at least one local newspaper to announce the death. The notice acts as an official record informing any potential creditors that the individual has died and provides them with an opportunity to make their claims against the estate to recover debts owed.
Working out how much IHT is due, if any, can be one of the trickier parts of the process.
As a starting point, IHT is payable on the value of the deceased’s estate over the IHT ‘nil rate band’ threshold which, at the time of writing, is £325,000.
There are exceptions to this, for example if the deceased’s estate qualifies for spouse exemption because they left their entire estate to their spouse or civil partner, or perhaps the deceased gifted their entire estate to a charity, meaning it would qualify for charity exemption.
In circumstances where the deceased gives away their home to their children (including adopted, foster or stepchildren) or grandchildren, then an IHT ‘residence nil rate band’ allowance of £175,000 may also be available to the estate, which increases the estate’s overall IHT threshold to £500,000.
As well as this, if the deceased was married or in a civil partnership, and their spouse or civil partner predeceased them, the estate may also benefit from any unused threshold of their late spouse or civil partner’s estate when they die.
There are also additional reliefs and exemptions available, which may apply on a case-by-case basis.
On estates where IHT is payable, at the time of writing, it must be paid by the end of the sixth month after an individual’s death, after which interest becomes chargeable. The executors will also need to submit a full Inheritance Tax Account to HMRC.
In some instances, upon contacting some of the asset holders listed in Point 5 above, assets may be released before the Grant is obtained by the executors. If IHT is due on the estate, any monetary assets collected can be used to pay it. However, some of the assets will only be released upon providing the Grant to the asset holders.
If not all the IHT to be paid is available by the end of the sixth month, executors may borrow money for the purpose of paying it. Penalties will apply after one year from the end of the month in which the death occurred, for non-submission of the Inheritance Tax Account.
Where there is property as part of the estate (i.e. the deceased’s home), it is also possible to elect to pay by 10 annual instalments, so that the executors do not need to fund all of the IHT due in order to obtain the Grant of Probate. The remaining tax due becomes payable when the property is sold.
On estates where IHT is not payable, the executors may still need to report the estate’s value to HMRC in certain circumstances. If none of the circumstances apply, the estate is deemed an ‘excepted estate’, which means that the executors will not need to report full details of the estate’s value to HMRC.
The Grant of Probate gives you the legal authority to collect assets, sell property, settle debts and distribute the estate. The application can be made online on the gov.uk website, and requires:
Once granted, you’ll receive official copies to use with banks and other organisations. Extra copies of the probate document can be ordered at the time of making the application for £16 each.
To learn more, take a look at our blog: When is Probate Required.
If your primary concern as executor of the will is Probate & Administration of Estates, we would be delighted to help you.
Once you have received official copies of the Grant, these can be provided to any asset holders who require them to release the assets to the executors. Once you have collected all the estate’s assets, the estate’s debts can then be paid (i.e. any mortgages or secured loans, unsecured loans etc.) and any income tax reported to HMRC.
Once any outstanding debts of the estate have been paid, and income tax reported and paid, the remaining assets can be shared out among the beneficiaries of the estate, in accordance with the provisions of the deceased’s will.
It is important for the executors of a will to keep estate accounts, which are full records of the estate, to demonstrate that the estate has been administered properly by them. You should prepare a final set of accounts for the estate, to be given to the beneficiaries for their approval.
I have been asked to be an executor of someone’s will, but it is likely that I am going to inherit something from that person on their death. Can I still act as an executor?
Yes — this is very common. Many people appoint their spouse, children or close relatives as executors, and those same people often inherit from the estate.
If you are making a will you may also find it helpful to appoint professional executors, either instead of family members or friends, or alongside them as co-executors. Whitehead Monckton are often appointed as executors, and we have a wealth of experience and expertise in acting as executors and/or providing advice and assistance to executors. We also act as an executor alongside the deceased’s friends or family members who may have been appointed as co-executors.
How Whitehead Monckton can help with estate administration
If you’ve been appointed as an executor and feel unsure where to start, you’re not alone. Estate administration can be complex, and it’s completely normal to want guidance.
Our Succession team can help with as much or as little of the process as you need — from completing paperwork to handling the full administration on your behalf. We offer a personal, flexible service designed to make a difficult time a little easier.
If you’d like support or simply want to talk through your responsibilities, we’re here to help.
If you’ve been appointed as an executor and are worried about the will, we can also advise you on Disputes Around Wills, Trusts and Estates.
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