Understanding the Role and Risks of an Executor

27 October 2025

Sam Main

This is an important legal position, and those who accept this role must know the scope of their duties, what they must do to administer the estate, as well as the risks involved should they breach their obligations under law.

When someone dies in England and Wales, an executor is traditionally appointed under the deceased’s Will to administer their estate. 

What is an Executor?

• Role and appointment: An executor is the individual (or individuals) named in a Will to manage the estate of the person who has died.  Their authority as an executor comes directly from the Will.  In most cases, the person nominated will also need a Grant of Probate before they can deal with the estate formally, which formally state their appointment as executor of the estate.
• Responsibility to others: Executors are not acting for themselves. They hold a position of trust and must carry out the deceased’s wishes in their Will for the benefit of the beneficiaries named in their Will.  The executor must also ensure creditors are paid.
• Number of executors: Up to four executors can act at the same time, but it is common for two to share the role to provide balance and support during the estate administration process.
• For those making a Will, it is important to think carefully about who you appoint as executor of your estate.  Executors need to co-operate with each other and act in a trustworthy manner, so it is important that executors ‘get along’ with one another.

What are the Duties and Obligations of the Executor?

• Safeguarding the estate: Executors must take reasonable steps to protect and secure the deceased’s property, monies and chattels within their estate. This could include changing locks on a property, insuring the property and other valuable assets, or notifying banks to freeze accounts.  If there are Lasting Power of Attorney’s that have been registered over the deceased, these need to be sent to the Office of the Public Guardian for cancellation.
• Paying liabilities: Executors must ensure that debts, funeral expenses, and any taxes (such as Inheritance Tax and Income Tax) are settled before distributing to beneficiaries.  Settling all liabilities is of paramount importance, as any undue loss to the estate is to be accounted for by the executor, who may be held personally liable.
• Distributing correctly: Once liabilities are dealt with, the estate must be divided strictly in accordance with the deceased’s Will. Executors cannot favour themselves or others unless authorised by the Will. 
• Acting in good faith: Executors are fiduciaries. This means they must act honestly, transparently, and always in the best interests of the estate.

What Must an Executor Do?

• Locate documents and register the death: The first steps involved in administering the estate is to register the death and find the original Will. 
• Apply for Probate: In most estates, executors will need to apply for a Grant of Probate from the Probate Registry, which gives them the legal authority to act.  Varying institutions, such as banks, building societies and life insurance policy holders, will require a Grant of Probate in order to transfer estate funds into the ‘estate account’.
• Identify and value assets: Executors must create an accurate inventory of the estate, including property, bank accounts, investments, and personal possessions. Valuations are often needed for probate and tax purposes.
• Notify institutions: Banks, HMRC, pension providers, and other organisations must be informed of the deceased’s death. Executors must also deal with ongoing income tax and Capital Gains tax reporting, as well as the potential for Inheritance Tax to be due from the estate (subject to any allowances and reliefs).
• Prepare accounts and distribute: A full set of estate accounts must be produced, showing assets collected, debts paid, and how the estate is to be divided in accordance with the Will. Only then can distributions be made to beneficiaries once all executors sign and date the estate accounts.

What are the Consequences of Failing to Uphold These Duties?

• Personal liability: Executors can be held personally liable if their actions (or inaction) cause financial loss to the estate, for example by failing to insure a property or paying beneficiaries before debts are cleared.
• Beneficiary claims: Beneficiaries may take legal action if they believe the executor has mishandled the estate or delayed estate administration unreasonably.
• Court removal: The High Court can remove and replace executors who fail to perform their role properly, especially where there is misconduct or a conflict of interest.  It is of paramount importance that executors uphold their duties as fiduciary’s of the estate.
• Costs and reputation: Executors may face Court costs and lasting reputational damage if they breach their obligations, even unintentionally.

How Hatch Brenner Solicitors Can Help

Defending executors: Our Firm’s Litigation Team can also act for executors who may be facing allegations of wrongdoing, ensuring they are fairly represented and protected against unjust claims.

Guidance and support: Us at Hatch Brenner can provide clear, practical advice to executors to help them understand their legal duties and manage the estate efficiently.

Probate applications: Our Private Client Team can handle the probate process, from writing to institutions, applying for a Grant of Probate, to completing estate accounts and administering tax liabilities.

Acting for beneficiaries: Our Firm’s Litigation Team can assist beneficiaries in bringing claims if executors have breached their duties or failed to distribute the estate fairly.

How we can help you

To manage your case, our amiable and approachable partners, solicitors, legal executives, paralegals, and secretaries collaborate actively with you. We also specialise in family, matrimonial, and child law, commercial and residential property, medical negligence, wills, tax and probate, and personal injury.

To find out more about our expertise, please call:

01603 214 220

Key Contacts