---
title: "Executor checklist"
description: "UK executor tasks in order: first week, valuing the estate, tax forms, applying for the grant, collecting assets, distributing."
url: "https://swiftwill.co.uk/executor-checklist/"
author: "Marcus Kaiser"
date_modified: "2026-08-12"
---

# Executor checklist

An executor's job runs in five phases: (1) immediate — find the will, register the death, secure assets; (2) valuation — list every asset and debt at the date of death; (3) tax and probate — file HMRC forms and apply for the grant (£526); (4) collection — close accounts, sell or transfer property; (5) distribution — pay debts and taxes, then beneficiaries, with estate accounts throughout.

> SwiftWill provides legal information and software for England & Wales under Section 9 of the Wills Act 1837. Figures are taken from gov.uk, legislation.gov.uk and HMCTS, checked 12 August 2026. We have not given you legal advice — this is general information.

## What should an executor do in the first two weeks?

- Locate the original will (home, solicitor, bank, National Will Register) and any letter of wishes
- Ensure the death is registered within 5 days and order 4–6 certificates — [how to register a death](/register-a-death/)
- Submit [Tell Us Once](/tell-us-once/) within 28 days
- Arrange the funeral — check the will for funeral wishes; the estate pays reasonable funeral costs first
- Secure property: locks, insurance (tell the insurer if empty), redirect post, cancel deliveries
- Freeze the paper trail: gather bank statements, pension letters, share certificates, premium bonds, deeds

## How does an executor value the estate?

- Write to every institution with a death certificate; ask for date-of-death balances
- Value property (estate-agent appraisals are often free; pay for a RICS valuation if taxable)
- List debts: mortgages, loans, credit cards, utilities, care fees, overpaid benefits
- Check for gifts in the last 7 years — they affect inheritance tax
- Don't forget digital value: online accounts, crypto, marketplace balances — see [digital legacy](/digital-legacy/)

## Which tax forms and grant does an executor need?

- Complete IHT205 (excepted estates) or the full IHT400 with schedules
- Arrange payment of any IHT due — banks can pay HMRC directly under the Direct Payment Scheme
- Apply for the grant online or on PA1P (will) / PA1A (no will) — £526 over £5,000, copies £1.50
- Check whether you even need it first: [do I need probate?](/probate/do-i-need-probate/)

## How does an executor collect and protect assets?

- Send sealed grant copies to every institution; close accounts into an executor account (never your own)
- Claim pension death benefits and life insurance
- Sell or transfer property; keep buildings insured until completion
- Place s.27 Trustee Act notices in The Gazette and a local paper (~£90–£110)

## When does an executor pay debts and distribute?

- Pay in the legal order: funeral and admin costs, secured debts, taxes, unsecured debts
- Prepare estate accounts showing every pound in and out
- Pay specific gifts, then the residue as the will directs — or per the [intestacy rules](/intestacy-rules/) if there's no will
- Keep a reserve for late tax or creditor claims before final distribution
- Send every beneficiary a copy of the accounts

## Where do executors most often get caught out?

The three classic traps: distributing before debts and tax are certain, using a personal
 account for estate money, and going silent on beneficiaries. All three are avoidable with a
 separate executor account, creditor notices and regular updates. Costs to reclaim are
 in [probate costs](/probate/probate-costs/), and the wider process in
 the [probate guide](/probate/).

## Frequently asked questions

### What are an executor's first tasks?

Locate the will, make sure the death is registered (a family member usually does this), secure the property and valuables, and start the asset paper trail — bank statements, pension letters, insurance policies. The funeral is arranged by the executors; check the will for funeral wishes first.

### Can I refuse to be an executor?

Yes. Nobody can be forced to act, and you can renounce before you start acting (formally, by deed of renunciation). Once you've begun dealing with the estate — 'intermeddling' — you can't simply walk away. If you don't want the job, decide early.

### Can an executor be paid or claim expenses?

Lay executors can't charge for their time (unless the will says so) but can reclaim all reasonable expenses — travel, postage, valuations, the probate fee — from the estate. Professional executors charge according to the will's charging clause.

### What is an executor personally liable for?

Executors who distribute the estate and miss a debt or tax liability can be personally liable to creditors and HMRC. Protections: pay debts in the legal order, place s.27 Trustee Act creditor notices, keep a reserve for tax, and don't distribute until the position is clear.

### How long do I have to complete the job?

There's no hard deadline, but the 'executor's year' convention says beneficiaries should receive their inheritance within 12 months of the death where reasonably possible. Keep beneficiaries informed — most executor disputes come from silence, not slowness.

Canonical HTML: https://swiftwill.co.uk/executor-checklist/
Markdown: https://swiftwill.co.uk/executor-checklist.md
Last modified: 2026-08-12
Author: Marcus Kaiser (https://swiftwill.co.uk/author/marcus-kaiser/)