What Does an Executor Have to Do?

Being named as an executor can feel like being handed responsibility for somebody’s entire financial life at exactly the point you are grieving them.

The job is important, but it is not one single task called “probate”.

An executor may need to identify the estate, protect assets, establish debts and tax, obtain a grant where required, collect money, keep records and eventually distribute what remains according to the will.

Start by reading the will, not by dividing the estate

The will identifies the executors and explains who the deceased intended to benefit.

It may also contain trusts, gifts of particular items, funeral wishes or other provisions that need interpretation.

Do not start giving away money or possessions simply because everybody believes they know what the will says.

Work out what the estate actually contains

Build a list of assets and liabilities.

This can include property, bank accounts, savings, investments, pensions with estate benefits, business interests, vehicles, valuable possessions, loans, credit cards, tax and household bills.

Also identify jointly owned assets because they may be treated differently from assets owned solely by the deceased.

Protect the assets while administration is underway

An empty property may need insurance arrangements changed. Vehicles, valuables and important documents may need securing.

If there is more than one personal representative, GOV.UK recommends agreeing how financial assets will be held, how withdrawals or payments will be authorised and which assets may need to be sold.

Good administration is partly about preventing loss while decisions are still being made.

Value the estate and deal with tax

The estate normally needs to be valued before a probate application.

Inheritance Tax is not payable by every estate, but where it is due there are reporting and payment requirements. GOV.UK says Inheritance Tax is generally due by the end of the sixth month after the month of death, and some tax usually has to be paid before probate can be obtained.

Complex estates may justify professional tax or legal advice.

Apply for the grant if one is needed

Not every estate requires probate.

Where organisations holding assets require a grant, the executor can apply for probate once the necessary estate and tax information is ready.

The grant provides evidence of authority to deal with estate assets; it does not remove the executor’s wider responsibilities.

Pay debts and expenses before beneficiaries

Estate money is not immediately the beneficiaries’ money.

Funeral expenses, administration costs, debts and taxes may need to be settled before the estate can safely be distributed.

If the estate may not contain enough to pay everything, do not guess at which creditors should be paid. Insolvent estates require particular care and legal advice may be appropriate.

Keep proper records

Keep statements, valuations, invoices, tax information, receipts and a record of money entering and leaving the estate.

Estate accounts help show how the final figures were reached and what was distributed.

They are also valuable protection for the executor if questions arise later.

You can ask for help

Being an executor does not mean you must personally understand every tax, property or legal issue.

Professional help may be particularly useful for trusts, businesses, overseas assets, disputed estates, complex tax or uncertainty about the will.

The executor remains responsible for making sure the estate is administered properly, but getting specialist advice can be part of doing that responsibly.

Last reviewed

6 September 2026

Important informationThis guide provides general information and is not intended to provide legal, financial or other professional advice. Rules can differ across the UK and individual estates can be complex. Check current official guidance and consider advice from an appropriately qualified professional before making important decisions about an estate, inheritance, property, debts or funeral costs.