Executor

An executor is the person named in a will to administer the estate of someone who has died. Executors have a legal duty to gather in the deceased's assets, pay any debts and tax owed (including Inheritance Tax), and distribute what remains in line with the will. [source: gov-uk/applying-for-probate-2026-04-29.html]

In England and Wales, the executor's authority is formalised by a Grant of Probate from the Probate Registry. The grant is applied for on Form PA1P. Where the estate is not an excepted estate, an IHT400 return must be submitted to HMRC as part of the process.

A will can name more than one executor, in which case they typically apply jointly or one applies with "power reserved" to the others. An executor can decline (renounce) the role formally if they don't want to act, provided they haven't already started administering the estate.

Executors are personally liable if they distribute the estate before settling debts and tax, or if they distribute on the basis of an indemnity rather than a grant and a later claim arises. The cautious sequence is: apply for probate, advertise for unknown creditors via The Gazette, settle debts and tax, then distribute. → How to apply for probate

Where the deceased left no will, the role is taken instead by an administrator under intestacy rules.

Last verified: 29 April 2026 against gov.uk/applying-for-probate.