A professional executor is a person or company paid to administer an estate, named in a will to carry out the deceased's wishes. This is usually a solicitor, an estate planning or will writing firm, an accountant, a bank, or a trust corporation, rather than a friend or relative.
Being an executor means taking legal responsibility for collecting in a deceased person's assets, settling debts and any tax, and distributing what remains to the beneficiaries. A "professional" executor does that same job in a paid capacity, drawing on the wider work of the estate administration or probate process. This guide sets out who can act, what the role involves, how professional executors are paid, and the points people commonly weigh before naming one in a will. It describes the law of England and Wales, and figures are current as at August 2026 and subject to change.
What "professional executor" means
An executor is the person named in a will to deal with the estate after death. The word "professional" simply describes an executor who acts in the course of a business or profession and expects to be paid for the work, as opposed to a lay executor such as a spouse, adult child or friend who usually acts without a fee. The legal duties are the same for both. The difference is the paid, professional footing on which the work is done, and the charging arrangement that sits behind it.
A professional executor is often the same firm that helped draft the will, but that is not a requirement. A will can name a professional and a family member as joint executors, so that a relative keeps a say while a professional handles the technical work.
Who can act as a professional executor
Several kinds of professional can be named. Each brings a different mix of expertise, regulation and cost.
| Type | Notes |
|---|---|
| Solicitor | Overseen by the Solicitors Regulation Authority; often used where an estate is large, contentious or legally complex. |
| Will writing or estate planning firm | May offer executor and estate administration services, sometimes for a fixed or capped fee. |
| Accountant | Useful where the estate involves business interests or detailed tax work. |
| Bank or trust corporation | A company authorised to act as executor or trustee; a trust corporation can act on its own where an individual could not. |
A trust corporation is a company set up to act as executor or trustee. One point worth knowing is that a sole individual professional cannot give a valid receipt for the proceeds of a sale of land on their own, whereas a trust corporation can act alone in that respect (Trustee Act 1925, section 14, legislation.gov.uk, as at August 2026, subject to change). This is one reason firms often act through a trust corporation rather than a named individual.
Professional executor versus a family executor
Most people can name up to four executors, and probate can be granted to a maximum of four at a time. Many wills mix the two roles. The table below sets out the general contrast rather than a recommendation, as the right choice depends on the estate and the family.
| Consideration | Professional executor | Family or friend |
|---|---|---|
| Cost | Charges a fee, paid from the estate | Usually no fee, though expenses can be reclaimed |
| Expertise | Familiar with probate, tax and property | Varies; may need to instruct help |
| Neutrality | Independent of family tensions | May be close to the beneficiaries |
| Time and admin | Handles the workload as their job | Can be demanding alongside grief and work |
| Continuity | A firm continues even if staff change | An individual may predecease or lose capacity |
What a professional executor does
The core duties do not change because the executor is paid. In broad terms the role covers the following.
- Locating the will and confirming who the executors and beneficiaries are.
- Valuing the estate, including property, savings, investments, possessions and debts.
- Reporting to HM Revenue & Customs and paying any inheritance tax that is due before or during the application for probate.
- Applying to the Probate Registry for the grant of probate.
- Collecting in the assets, settling debts and expenses, and keeping estate accounts.
- Distributing the estate to the beneficiaries in line with the will.
Inheritance tax is charged at a standard rate of 40% on the part of an estate above the available tax-free thresholds, with the nil-rate band set at £325,000 and frozen until 5 April 2031 (gov.uk, as at August 2026, subject to change). Meeting that liability correctly and on time is one of the heavier responsibilities an executor carries, which is part of why some people prefer a professional in the role.
An executor's authority is different from an attorney's. A lasting power of attorney lets someone act for a person during their lifetime, and it ends at death. From that point the executor named in the will takes over. The two roles do not overlap.
How professional executors charge
A professional executor is entitled to be paid only where the will contains an express charging clause allowing it, or where the beneficiaries agree, or under a limited statutory power. Under the Trustee Act 2000, a trust corporation or a professional acting as trustee or executor may receive reasonable remuneration for services, subject to conditions such as the agreement in writing of any co-trustees (Trustee Act 2000, section 29, legislation.gov.uk, as at August 2026, subject to change). Without a charging clause or that agreement, a professional generally cannot take a fee.
Charges are set by the firm, not fixed by government, so no single figure applies. Common approaches include the following, and it is worth asking for the basis of charging in writing before appointing anyone.
| Charging method | How it works |
|---|---|
| Hourly rate | Time spent is recorded and billed at set rates for different staff. |
| Percentage of the estate | A fee based on a proportion of the estate's value, sometimes split between property and other assets. |
| Fixed or capped fee | An agreed figure for a defined scope, giving more certainty on cost. |
| Combination | A value element plus an hourly or fixed element. |
VAT and disbursements, such as the probate application fee and copies of the grant, are usually charged on top. The probate application fee is £526 for an estate over £5,000, with no fee where the estate is £5,000 or less; extra copies of the grant cost £2 each when ordered with the application and £16 each afterwards (gov.uk, as at August 2026, subject to change). You can see how we approach fees on our pricing page.
Changing or removing a professional executor
A person named as executor does not have to act. Before taking up the role they can "renounce", provided they have not already started dealing with the estate, or they can have someone else take out the grant on their behalf while they reserve their position (gov.uk, as at August 2026, subject to change). Once a will is written, the person making it can also change their executors at any time while they have capacity, by making a new will or a codicil.
After death, removing an executor who has begun to act is harder and generally requires a court application, which is why the choice made in the will matters. Where a professional charging clause is in place but the family later prefers to administer the estate themselves, it is sometimes possible to reach agreement with the professional, though this depends on the wording of the will and the circumstances.
Points people commonly weigh
Naming a professional executor is a personal decision, and there is no single right answer. People often think about the size and complexity of the estate, whether the family is likely to disagree, how much time a relative could realistically give, and whether tax or business assets are involved. The counterweight is cost and control, since a professional fee comes out of the estate and reduces what beneficiaries receive. Some people appoint a professional and a trusted relative together, so the estate has both expertise and a familiar point of contact. Setting the arrangement out clearly when you write your will tends to prevent confusion later.
- A professional executor is a paid solicitor, will writer, accountant, bank or trust corporation named in a will.
- A will can name up to four executors; probate is granted to a maximum of four at a time.
- A professional can charge only with a charging clause, beneficiaries' agreement, or the statutory power under the Trustee Act 2000, s.29 (as at August 2026, subject to change).
- The probate application fee is £526 for estates over £5,000 (gov.uk, as at August 2026, subject to change).
- An executor's role begins at death; a lasting power of attorney ends at death.
Scotland and Northern Ireland
This guide describes England and Wales. Scotland uses different terms and rules: the person who administers an estate is an executor, either executor-nominate (named in the will) or executor-dative (appointed by the court), and the grant obtained is called confirmation rather than probate (mygov.scot, as at August 2026, subject to change). Northern Ireland has a separate probate system that is broadly similar to England and Wales but administered locally. Where an estate crosses more than one UK jurisdiction, separate advice in each is often sensible.
Frequently asked questions
What is a professional executor?
A professional executor is a person or company paid to administer an estate, named in a will to carry out the deceased's wishes. This is usually a solicitor, an estate planning or will writing firm, an accountant, a bank, or a trust corporation. The legal duties are the same as for a family executor, but the work is done on a paid, professional footing.
How much does a professional executor cost?
Fees are set by the firm rather than by government, so there is no fixed figure. Professional executors commonly charge by the hour, as a percentage of the estate, or as a fixed or capped fee, often with VAT and disbursements on top. Disbursements include the probate application fee, which is £526 for an estate over £5,000 (gov.uk, as at August 2026, subject to change). Asking for the basis of charging in writing before appointing anyone helps avoid surprises.
Can a professional executor charge without a clause in the will?
Usually a professional can be paid only where the will includes a charging clause, where the beneficiaries agree, or under a statutory power. The Trustee Act 2000 allows a trust corporation or professional trustee to receive reasonable remuneration for services in certain circumstances, such as with the written agreement of any co-trustees (Trustee Act 2000, s.29, legislation.gov.uk, as at August 2026, subject to change). Without one of these, a professional generally cannot take a fee.
Do I have to appoint a professional executor?
No. Any adult with mental capacity can be an executor, including a spouse, adult child or friend, and many estates are administered without a professional in the role. A professional is one option, often chosen where an estate is large, complex, or likely to be disputed. Some people name a professional and a relative together.
Can a beneficiary be an executor?
Yes. A person can be both a beneficiary and an executor, which is common where a spouse or child both inherits and administers the estate. Being a beneficiary does not stop someone acting as executor in England and Wales.
Can you remove a professional executor after death?
It is possible but not straightforward once the executor has started to act, and it generally needs a court application. Before taking up the role, an executor can renounce if they have not yet dealt with the estate (gov.uk, as at August 2026, subject to change). Because change is harder later, the choice made in the will carries weight, and reviewing executors when circumstances change is worthwhile.