When someone dies, their money, property, possessions, and legal affairs must be dealt with properly. This process is known as administering the estate, and the person legally responsible for doing this is called either an executor or an administrator.
These roles carry serious legal, financial, and tax responsibilities, and the person acting can be held personally accountable if mistakes are made. Understanding the difference between the roles — and what is expected — is essential before agreeing to take on the responsibility.
What Is an Executor?
An executor is the person named in a valid will to deal with the deceased person’s estate.
If a will exists:
The will appoints one or more executors
The executor has legal authority to administer the estate
The executor must follow the instructions set out in the will and comply with the law
Executors are responsible from the moment they accept the role until the estate is fully administered — and sometimes beyond if trusts are involved.
What Is an Administrator?
If someone dies without a will, they are said to have died intestate. In this case:
There is no executor
The person responsible is called an administrator
The administrator is appointed under the rules of intestacy
The rules of intestacy also decide:
Who can act as administrator
Who inherits the estate
In what order assets are distributed
Executors and administrators are often collectively referred to as personal representatives.
Executor Duties and Responsibilities Explained
Being named executor can be daunting. The role often involves complex legal, tax, and administrative tasks and can take 12 months or longer to complete.
Executors are legally responsible for everything they do — or fail to do — while administering the estate.
Core Legal and Administrative Duties
An executor or administrator must:
Locate and value all assets and liabilities
Notify banks, pension providers, insurers, utilities, and other organisations
Secure property and valuables
Search for missing or unclaimed assets
Pay outstanding debts and liabilities
Prepare full estate accounts
Distribute the estate correctly to beneficiaries
Keep accurate records throughout
Mistakes can result in:
Personal financial liability
Delays to probate
Disputes with beneficiaries
Claims against the executor
Applying for Probate or Letters of Administration
One of the executor’s key responsibilities is applying for the legal authority to administer the estate.
Grant of Probate – where there is a will
Grant of Letters of Administration – where there is no will
This legal document allows the personal representative to:
Access bank accounts
Sell or transfer property
Distribute assets
Tax Responsibilities of Executors and Administrators
Executors are responsible for ensuring all tax matters are dealt with correctly, including:
Completing and submitting the Inheritance Tax (IHT) return
Paying any Inheritance Tax due
Completing Income Tax returns for the estate
Completing Capital Gains Tax returns where assets are sold
Paying any outstanding tax owed by the estate
Failure to deal with tax correctly can expose executors to penalties and personal liability.
How Long Do Executor Duties Take?
The time required to administer an estate varies depending on:
The size and complexity of the estate
Whether property needs to be sold
Whether inheritance tax is payable
The number of beneficiaries
Whether disputes arise
In many cases:
Simple estates: 6–12 months
More complex estates: 12–24 months or longer
Executors should also consider how long it may take before beneficiaries receive their inheritance.
Do All Executors Have to Apply for Probate?
No.
Where multiple executors are named:
A maximum of four can apply for probate
Others can choose not to act
Executors who do not wish to be involved have two options:
Renounce the role completely
Have power reserved, allowing them to step in later
This flexibility allows estates to proceed without forcing unwilling executors to act.
What Happens If an Executor Dies?
If an Executor Dies Before Probate Is Granted
Remaining executors can apply for probate
If no executors remain, the law decides who can apply under the Non-Contentious Probate Rules 1987
If a Sole Executor Dies After Probate Is Granted
If they left a will, their executor takes over automatically
This is known as the chain of representation
No new probate application is required for the original estate
If the deceased executor did not leave a will:
The chain of representation breaks
A new grant is required
A residuary beneficiary will usually apply
Executor vs Trustee: What’s the Difference?
Executors and trustees are not the same.
Executor
Administers the estate after death
Collects assets, pays debts, distributes inheritance
Role usually ends once the estate is settled
Trustee
Manages assets held in a trust
Acts for the benefit of beneficiaries
Role can continue for many years
Trustees are only needed if a trust exists under the will.
