What is an executor of a will?
An executor of a will is the person, or people, legally responsible for carrying out the wishes set out in someone’s will. They collect the estate, distribute it to the beneficiaries, and make sure any debts are paid.
While you can be both a beneficiary and an executor at the same time, an executor is acting on behalf of the deceased. That means they are not personally responsible for the deceased’s debts, and they would not personally benefit from estate assets during probate unless they are also named as a beneficiary.
What’s the difference between an executor and an administrator?
An executor and an administrator perform a very similar role, but the difference lies in how they are appointed.
An executor is named by the person making the will. An administrator is appointed when someone dies without a valid will and a person must apply for the legal right to deal with the estate.
This usually happens when someone dies without leaving a will, known as dying intestate. In that situation, a loved one can apply for letters of administration, which work in a similar way to a grant of probate and give them legal authority to manage the estate.
If more than one family member applies, the decision is usually made according to the rules of intestacy. These rules decide who can inherit when there is no will, and they can be restrictive. Some people, such as long-term partners and stepchildren, may not automatically inherit under intestacy rules.
The rules of intestacy generally work as follows:
- When you are married or in a civil partnership, your partner may inherit your estate.
- When you are married or in a civil partnership and have children, your partner inherits your possessions and the estate up to a certain value, with part of the remaining estate divided between the children.
- When there is no surviving partner or children, the line of inheritance usually passes to parents, siblings, nieces and nephews, grandparents, aunts and uncles, and ultimately the Crown.
An administrator must follow the rules of intestacy carefully. Their actions can be challenged if it is believed they are not acting properly.
What does an executor do?
The responsibilities of an executor, or administrator, can include:
- Identifying everything in the estate, including bank accounts, pensions, property, and personal possessions.
- Collecting in all the assets so everything is accounted for.
- Valuing the assets to work out the total value of the estate and whether any inheritance tax is due.
- Calculating debts and liabilities, such as mortgages, loans, and credit card balances.
- Dealing with inheritance tax by completing the relevant forms and paying any tax due. For external guidance, see the inheritance tax forms.
- Applying for a grant of probate so the will can be recognised as legally valid. You can find out more about probate or get quotes from local solicitors to help you with the process.
- Paying funeral costs from the estate, or reimbursing someone who has already paid them.
- Distributing the assets to the beneficiaries in line with the will.
- Preparing estate accounts so beneficiaries can see how the estate has been handled.
- Acting as trustees if the deceased created a trust, for example for children under 18.
How do I choose executors?
You need to appoint at least one executor when you make a will.
As long as they are over 18, you can appoint almost anyone as an executor of your will. They do not have to be a beneficiary, although they can be if you want them to be.
Some people choose someone close to them, such as a spouse, sibling, or adult child. Others choose a professional, such as a solicitor, although professional executors usually charge for their services, either through fees or by taking payment from the estate.
You can appoint up to four executors. While naming several executors may not always be practical, having at least two can be sensible in case one dies or becomes unable to act. You can also name a substitute executor so there is a back-up if needed.
The most important thing is that your executor is someone you trust. It also helps if they are organised and comfortable dealing with paperwork and legal processes, although professional support can always be used if the estate is complex.
How do I appoint executors?
Your executor’s full name and address should be included in your will. It is also important to keep these details up to date. If your executor cannot be found when the time comes, they may not be able to carry out their duties.
What if I don’t have anyone who can be an executor?
If there is no one suitable to act as executor, for example because those close to you are under 18, lack mental capacity, or are unable to take on the responsibility, you may be able to appoint the Public Trustee as a last resort.
The Public Trustee is a government body that can carry out many of the same functions as an executor. However, it cannot usually act where the estate includes a business or where the debts exceed the value of the assets.
Read more about appointing the Public Trustee.
What happens if the executor dies?
Sometimes an executor dies before the person who made the will. If that happens, the best option is usually for the will-maker to update their will and appoint a replacement executor if they still can.
If there is not enough time or the will is not updated, it may still be possible to obtain a grant of probate and deal with the estate. The order of who can step in is governed by the Non-Contentious Probate Rules 1987.
The same rules may also apply if an executor becomes unable to act for other reasons, such as illness, incapacity, or because they decide to renounce the role.
Other executors
When writing a will, it is often sensible to appoint more than one executor. That way, if one executor dies or can no longer act, the remaining executor or executors can usually continue.
If there are other executors available, the process is broadly the same. The remaining executor or executors can apply for a grant of representation, which includes a grant of probate.
What if there are no other executors?
If there are no other executors, the Non-Contentious Probate Rules 1987 will normally determine who has the right to apply. In many cases, this may be the beneficiary entitled to the largest share of the estate.
If the estate is divided equally between several beneficiaries, up to four of them can apply for probate. In practice, families often decide that fewer people should handle the administration to keep things manageable.
What if the executor dies after probate has been granted?
If an executor dies after probate has been granted but before the estate has been fully distributed, the next step depends on whether that executor left a will of their own.
If they did, their own executor may become responsible for completing the administration of the original estate. If they did not, the Non-Contentious Probate Rules 1987 may apply again to determine who can take over.
If a loved one dies and there are no executors left to deal with the estate, there are legal procedures in place to resolve the situation. Even so, it is often wise to seek legal advice about the next steps.
How do you apply for grant of representation?
Grant of probate and letters of administration are both types of grant of representation. Applications can be made through the Probate Registry, online, by post, or with the help of a legal professional.
An executor will usually need to provide the original will as part of the application. Depending on the value and type of estate, a probate fee may also apply.
Not every estate needs a grant of representation. Smaller estates and jointly owned assets may be exempt, but it is always worth checking the position carefully.
You may also decide that you do not want to act as an executor or administrator, even if you are entitled to do so. In that case, you should let the relevant authorities know as soon as possible so the process is not delayed for the people relying on the estate.
Appointing an executor is an important part of writing a will. Choosing someone reliable can make it much easier for your wishes to be carried out properly and for any issues to be resolved during the administration of your estate.