What is an executor?

An executor is the person (or people) you appoint in your will to carry out your wishes after you die. They are legally responsible for making sure your estate is dealt with properly - gathering your assets, paying any debts and taxes, and distributing what remains to the people named in your will. For a complete overview of what needs to happen after a death, see our guide on what to do when someone dies. Choosing the right executor is one of the most important decisions you will make when writing your will.

What does an executor do?

Being an executor involves a wide range of practical and legal tasks. Here is what they will typically need to do, roughly in order:

1. Register the death - this must usually be done within five days. The executor may also need to arrange the funeral, following any wishes you have set out in your will.
2. Locate the will and notify beneficiaries - the executor needs to find your original signed will, read it, and let the people named in it know what to expect.
3. Value the estate - this means identifying everything you owned (property, bank accounts, investments, personal possessions) and everything you owed (mortgages, loans, credit cards, utility bills). The executor will write to banks, building societies, and other institutions to get date-of-death valuations.
4. Deal with inheritance tax - even if no tax is due, the executor usually needs to complete inheritance tax forms and submit them to HMRC. See also do I need probate?
5. Apply for probate - this is the court order (called a Grant of Probate) that gives the executor legal authority to deal with the estate. Not every estate needs probate, but most do.
6. Collect assets and pay debts - once probate is granted, the executor can close bank accounts, sell property if necessary, and pay off any outstanding debts.
7. Distribute the estate - finally, the executor shares out what is left according to the terms of your will.
8. Prepare estate accounts - the executor should keep detailed records of all money coming in and going out, and provide final accounts to the beneficiaries.

How long does it take?

Administering a straightforward estate typically takes between six and twelve months, but more complex estates (for example those involving property sales, inheritance tax, or disputes) can take considerably longer.

Who can be an executor?

You can choose anyone aged 18 or over who has mental capacity. Common choices include:

• A spouse or partner
• Adult children
• Trusted friends or relatives
• Professional executors such as solicitors or banks

An executor can also be a beneficiary of the will - for example, it is very common for a spouse to be both the main beneficiary and an executor.

Personal vs professional executors

A personal executor (a family member or friend) will usually act for free, though they are entitled to claim back any expenses they incur. A professional executor (such as a solicitor or a bank's executor service) will charge fees, which are paid out of the estate. Professional executors can be useful if the estate is large or complex, or if there is a risk of family disagreements, but for most straightforward estates a trusted family member or friend is the right choice.

How many executors should I appoint?

You can appoint up to four executors to act at any one time. We recommend appointing at least two. This way, if one executor dies before you, moves abroad, or simply does not want to take on the role, there is someone else ready to step in.

Substitute executors

As well as your main executors, you can name substitute (or "backup") executors in your will. A substitute executor only steps in if one of your original executors is unable or unwilling to act. This is a sensible precaution and costs nothing extra to include.

Can an executor refuse to act?

Yes. Being named as an executor in someone's will does not force you to take on the role. An executor can "renounce" (formally give up) the role before they start dealing with the estate. This is done by completing a simple legal form. However, once an executor has started to act (known as "intermeddling"), they cannot easily step down. That is why it is important to discuss your choice with the people you plan to appoint, so they know what to expect and are willing to take on the responsibility.

What happens if an executor dies?

If your executor dies before you, the appointment simply falls away. If you have named a substitute executor, they will take over. If you have not, and there is no other executor named in the will, the court can appoint an administrator to deal with the estate. This is another good reason to name at least two executors and to review your will regularly.

Common mistakes to avoid

• Choosing someone too elderly or frail - remember that your executor may not be needed for many years. Consider whether they will still be able to cope with the role when the time comes.
• Not telling your executor - it should not be a surprise. Talk to them in advance and make sure they know where your will is stored.
• Appointing only one executor - if that person cannot act, the process becomes more complicated and expensive.
• Choosing someone who lives overseas - while not impossible, having an executor in another country can cause delays and practical difficulties.