Being named as an executor is a mark of trust, but it is also a legal job with real responsibilities. You collect in the estate, pay the debts and the tax, and hand over what is left to the right people. If you get it wrong, you can be personally liable for the loss. Most executors are family members or friends doing it for the first time, often while grieving.

This article explains what probate is and when you need it, the main stages of administering an estate in England and Wales, how long it usually takes, how to protect yourself as an executor, and what can be done when beneficiaries and executors disagree.

The grantProbateNeeded for most estates that include a house in the deceased's sole name or larger sums of money
Inheritance taxDue within six monthsBy the end of the sixth month after the death. Interest runs after that
Family claimsSix months from the grantDistribute before then and you take the risk of a claim yourself
Executor's year12 monthsYou cannot be made to distribute the estate before the first anniversary of the death

What probate is

Probate is the legal process that gives someone the authority to deal with a deceased person’s estate: to collect their assets, pay their debts and distribute what is left.

  • If there is a will, the executors named in it apply for a grant of probate. Strictly, an executor’s authority comes from the will and starts on the death, but banks, the Land Registry and others will not deal with an executor until they see the grant.
  • If there is no will, or none of the executors can or will act, the person entitled under the rules applies for letters of administration instead. They are called an administrator, and their authority comes only from the grant.

Executors and administrators are together called personal representatives. Their duties are the same.

When you do not need a grant

Not every estate needs one. A grant is often unnecessary where:

  • everything was jointly owned and passes automatically to the surviving owner, such as a home owned as joint tenants or a joint bank account;
  • the bank balances are small. Each bank sets its own limit for releasing money without a grant, and the limits vary widely;
  • the money is paid outside the estate, such as pension death benefits paid at the trustees’ discretion or life insurance written in trust.

If the deceased owned a house or flat in their sole name, or as a tenant in common, you will almost always need a grant to sell it or transfer it.

Before you agree to act

Nobody can be forced to act as an executor. If you do not want to, you have two options.

  • Renounce. You give up the role completely. You can do this only if you have not already started dealing with the estate, for example by taking money from the deceased’s account to pay a bill.
  • Have power reserved. You step back while the other executors take out the grant, but you keep the right to apply later if needed.

If you do act, you do not have to do it all yourself. Many executors instruct solicitors to handle the administration, or the parts of it that are complex, and remain in charge of the decisions. A family executor can recover their reasonable expenses from the estate but is not paid for their time unless the will says so.

The main stages of administering an estate

Administering an estateThe usual order of events
  1. Find the will and protect the estate

    Secure the home, tell the insurer it is empty, and look after valuables, vehicles and post.

  2. Value the assets and debts

    Write to banks, pension schemes, investment managers and creditors for figures at the date of death, and have any property valued.

  3. Deal with inheritance tax

    Report the estate to HMRC and pay any tax due before applying for the grant.

  4. Apply for the grant

    Online to the Probate Registry, then send in the original will.

  5. Collect the assets and pay the debts

    Close accounts, sell or transfer property and settle the bills.

  6. Settle the tax

    Income tax and capital gains tax up to the death and during the administration, and any final inheritance tax adjustments.

  7. Prepare estate accounts and distribute

    Pay the legacies, distribute the rest and get receipts from each beneficiary.

Inheritance tax and the grant

Most estates owe no inheritance tax. If the estate is an “excepted estate”, broadly one with no tax to pay and no complicated features, you simply give the values in your probate application.

Otherwise you must send HMRC a full account on form IHT400, and pay at least some of the tax, before you can apply for the grant. HMRC then sends a code, normally within about 20 working days, and the Probate Registry will not accept your application without it. Because you cannot sell anything until you have the grant, banks and building societies will usually pay the tax direct to HMRC from the deceased’s accounts. Tax on property can be paid in ten annual instalments.

From 6 April 2027, unused pension funds will count towards the estate for inheritance tax, and personal representatives will be responsible for reporting them and paying the tax. In some cases you will be able to ask the pension scheme to pay the tax direct. Executors will need to find out about every pension the deceased had, not just the estate assets. We explain the changes in Inheritance Tax: Allowances, Gifts and the Traps That Catch Families Out.

How long does it take?

There is no fixed deadline for completing an estate administration. For a straightforward estate, six to twelve months from the death is typical. More complex estates can take considerably longer. The grant itself is only one part of the process: straightforward online applications are now often granted within a few weeks, but an application the Probate Registry stops for a query, or a paper application, can take several months.

How long each stage typically takesA guide, not a guarantee
Straightforward estateMore complex estate
Gathering information and valuesOne to three monthsThree to six months or more, for example with a business, overseas assets or missing paperwork
Inheritance taxOften none. Values are given in the probate applicationFull account to HMRC, at least 20 working days' wait for the code, and tax paid before the grant
The grantA few weeks for an online applicationSeveral months if the registry raises queries
Selling property and collecting assetsA few monthsLonger in a slow market, or with tenants, overseas property or a dispute
Final distributionOnce debts and tax are settledOften not until six months after the grant, and after HMRC confirms the tax is settled
OverallAbout six to twelve monthsEighteen months to several years

The most common causes of delay are:

  • selling a property, particularly one that needs clearing or repairs or has a sitting tenant;
  • inheritance tax, including HMRC questions about valuations, lifetime gifts or reliefs;
  • assets abroad, which may need a separate process in each country;
  • beneficiaries who cannot be found;
  • disputes about whether the will is valid, how the estate is being run, or a claim under the Inheritance (Provision for Family and Dependants) Act 1975.

Your duties as an executor, and how to protect yourself

An executor must administer the estate in the interests of the beneficiaries and according to the will, or the intestacy rules if there is no will. In practice that means:

  • acting impartially between beneficiaries, even if you are one of them;
  • avoiding conflicts of interest. Buying an estate property yourself, for example, needs particular care and usually the agreement of the other beneficiaries;
  • looking after the assets with reasonable care, including keeping property insured;
  • keeping clear records of everything you receive and pay out;
  • keeping the beneficiaries reasonably informed;
  • getting on with it. Unreasonable delay that costs the estate money can make you personally liable.

The greatest risk for an executor is distributing the estate too early. If a debt or a tax bill comes to light after you have paid out the estate, you may have to meet it from your own pocket. There are well-established ways to protect yourself.

  • Advertise for creditors. Statutory notices in The Gazette and a local newspaper give creditors at least two months to come forward. If you then distribute, you are protected against claims you did not know about.
  • Wait six months from the grant. Family members and dependants can claim under the Inheritance Act within six months of the grant. If you distribute before then and a claim succeeds, you may be personally liable. After six months you are protected, even though the court can occasionally allow a late claim.
  • Search for bankruptcies. If a beneficiary is bankrupt, their share belongs to their trustee in bankruptcy, not to them.
  • Get HMRC’s confirmation. Where inheritance tax was paid, HMRC can confirm that nothing more is due before you make the final distribution.
  • Keep a reserve. If something is uncertain, hold back enough to cover it rather than distribute everything.
  • Take advice early. The court can relieve an executor who acted honestly and reasonably, but it is far better not to need its help.

You are not obliged to distribute the estate before the first anniversary of the death, known as the executor’s year. After that, beneficiaries can press for distribution, and a cash legacy that remains unpaid normally starts to carry interest.

When beneficiaries disagree with the executor

Disputes between beneficiaries and executors are common. They usually arise over:

  • delay, or the lack of any explanation for it;
  • the family home: whether to sell it, at what price, or whether a beneficiary can take it as part of their share;
  • an executor who is also a beneficiary, and seems to be favouring their own interests;
  • the lack of information about what the estate holds and where the money has gone.

Beneficiaries cannot dictate every decision. The executor has to run the estate according to the will and the law, and making a decision a beneficiary does not like is not, in itself, a breach of duty. But beneficiaries are entitled to expect the estate to be administered properly, and those entitled to a share of the residue are generally entitled to see estate accounts.

Resolving a disagreement with an executorFrom the first step to the last resort
  1. Raise it in writing

    Set out the concern and ask for an explanation and a timetable.

  2. Ask for information and estate accounts

    What the estate holds, what has been paid and what remains to be done.

  3. Try mediation

    A neutral mediator can often resolve family disputes quickly and privately.

  4. Apply to the court

    For an order that the executor provides an account, for compensation for a breach of duty, or to remove or replace the executor.

The court can remove an executor or appoint a substitute, but it will not do so just because the beneficiaries and the executor do not get on. It looks at whether the estate is being properly administered and whether removal is needed to protect the beneficiaries. Court proceedings are expensive, and the costs can come out of the estate or fall on the losing party, so they should be a last resort. Where there is evidence of serious misconduct or assets are at risk, though, prompt advice is essential.

If you are worried that the will itself is not valid, or that someone may apply for the grant before you can raise your concerns, you can enter a caveat at the Probate Registry. It stops a grant being issued for six months and can be renewed. Claims that the will does not make reasonable provision for you, under the Inheritance Act, must normally be brought within six months of the grant.

If you are an executor facing complaints, the best protection is openness: answer reasonable questions, share accounts with those entitled to see them, and explain the reasons for delay. Where the beneficiaries cannot agree on a decision, you can ask the court for directions rather than take the risk yourself.

A checklist for executors

  1. Find the original will and check whether you need a grant.
  2. Secure the estate: insure the property, protect valuables and redirect the post.
  3. Value everything, including pensions and gifts made in the seven years before the death.
  4. Deal with inheritance tax before you apply for the grant.
  5. Advertise for creditors and search for bankruptcies before distributing.
  6. Keep records of everything, and keep the beneficiaries informed.
  7. Do not distribute until debts and tax are settled and six months have passed since the grant.

How we can help

Thirsk Winton LLP’s private client team advises executors and administrators at every stage of probate and estate administration. We can handle the whole administration for you or just the parts you would rather not do yourself, such as the inheritance tax account, the grant application or the sale of a property. We also advise beneficiaries and executors when disagreements arise, and can help to resolve them before they reach court.

For advice, please contact Salma Butt on 020 8505 4777 or at sbutt@thirskwinton.co.uk.

This article is for general information only and reflects the law at the date of publication. It is not legal advice and should not be relied on as such. For advice on your own circumstances please contact us.