The executor's personal responsibility
An executor can be held personally liable if the estate is handled incorrectly, which is what makes the role more than a formality. Distributing money to beneficiaries before all debts and tax are settled, or paying the wrong people, can leave the executor personally out of pocket. The safer sequence is to establish what the estate owes, settle it, and only then distribute what remains (gov.uk, as at July 2026).
An executor gathers in, pays out, then hands over. Getting the order wrong is where personal liability tends to arise.
A worked example (illustration only). Say an executor administers an estate of around £600,000, mostly a house held in the sole name of the person who died. Before the home is sold, they would usually value the estate, report it to HMRC, and arrange any inheritance tax, which could be paid in yearly instalments on the property (
gov.uk, as at July 2026, subject to change). Only once debts and tax are dealt with would they distribute to the beneficiaries. If they paid out early and a debt later surfaced, the shortfall could fall on them personally. Every estate is different, so this is general information rather than a view on any particular estate.
Can you refuse to be an executor?
Yes. Being named in a will does not force anyone to act. Someone who has not yet started dealing with the estate can usually renounce the role, or step back and let another executor act, so long as they have not already begun the administration (gov.uk, as at July 2026). Because renouncing has consequences once the estate is under way, many people take advice before deciding either way. It can be worth discussing the position with a qualified professional such as a solicitor.
Can an executor also be a beneficiary?
Yes, and it is very common. A will can name a spouse, adult child or other family member as both an executor and a beneficiary, and there is generally no conflict in that (gov.uk, making a will, as at July 2026). What an executor cannot do is treat the estate as their own or take more than the will allows. The duty to act in the interests of all the beneficiaries applies regardless of whether the executor also stands to inherit.
Executors in Scotland and Northern Ireland
This guide describes the law of England and Wales. In Scotland the role is broadly similar but sits within a different system: the personal representative is usually called an executor, they apply for confirmation rather than a grant of probate, and Scottish succession law can give a spouse and children fixed legal rights to a share of the estate. Northern Ireland has a separate but broadly similar system to England and Wales, with its own probate office. If an estate touches more than one UK nation, it can be worth taking advice in each.
Frequently asked questions
What does an executor of a will actually do?
An executor carries out the instructions in the will. In practice that means valuing the estate, dealing with any inheritance tax, applying for probate where needed, collecting in the assets, paying the debts, and distributing what remains to the beneficiaries. They must also keep clear records of the estate, according to gov.uk as at July 2026. The role runs from death until distribution is complete.
How long does an executor have to settle an estate?
There is no fixed deadline to finish, but some duties are time-sensitive. Any inheritance tax due is generally payable by the end of the sixth month after death, or interest may be charged, according to gov.uk as at July 2026 and subject to change. Straightforward estates may take months, while those with property or tax often take longer. Circumstances vary widely.
Can an executor be a beneficiary of the will?
Yes. It is common for a will to name the same person as both executor and beneficiary, such as a spouse or adult child, and gov.uk describes this as an ordinary arrangement as at July 2026. The executor must still act in the interests of all the beneficiaries and cannot take more than the will provides. Where there is any doubt, taking advice can help.
Can you refuse to be an executor of a will?
Yes. Being named does not oblige anyone to act. Someone who has not yet started dealing with the estate can usually renounce the role or let another named executor act instead, according to gov.uk as at July 2026. Once the administration has begun, stepping back becomes harder, so many people take advice before deciding.
Does an executor have to pay for anything themselves?
Not usually. Legitimate costs, such as the funeral, the probate fee and professional charges, are generally met from the estate rather than the executor's own money. However, an executor can become personally liable if they distribute the estate too early or handle it incorrectly and a debt or tax bill later surfaces, according to gov.uk as at July 2026. Careful sequencing helps.
How many executors can a will have?
A will can name more than one executor, and many people appoint two or more so the work can be shared and there is a backup if one cannot act. There is a limit on how many executors can act on a grant of probate at once, and the exact position is set out on gov.uk as at July 2026. Executors who act usually do so together, so it can be worth checking the current rules before applying.
Do you need a solicitor to act as an executor?
Not always. Many people administer straightforward estates themselves. More complex estates, for example those with trusts, inheritance tax, business assets or disputes among beneficiaries, often involve a solicitor, a STEP practitioner or another qualified professional. Because an executor can be personally liable for mistakes, some choose to take advice before deciding whether to handle it alone.
About Fairchild Oldfield
The Fairchild Oldfield team brings together estate planning, tax, independent financial advice and client care, working with families across England and Wales.
Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on practical experience, not legal, tax or financial advice.
Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. It is based on the law of England and Wales, and other UK jurisdictions may differ. Figures and rules are current as at July 2026 and are subject to change. Before acting, many people choose to seek advice from a suitably qualified professional, such as a solicitor, a STEP practitioner, an accountant, or an FCA-authorised financial adviser, who can consider your individual circumstances.
