Executor checklist: tasks in order

By SwiftWillUpdated 25 September 2026England and Wales

Quick answer

An executor's work runs in five stages: secure the estate, value it, deal with inheritance tax and the grant of probate, collect the assets and pay the debts, then distribute and account to the beneficiaries. Only a few steps have fixed deadlines, such as registering the death and paying any inheritance tax by the end of the sixth month. The checklist below gives each task with its official source.

What should an executor do in the first few weeks?

Keep things safe and gather information; most decisions can wait.

Find the original will and any codicils. GOV.UK says it may be at home, with a solicitor, or at the national probate registry in Newcastle.
Make sure the death is registered within 5 days of the medical examiner's confirmation, and get enough death certificates at £12.50 each: how to register a death.
Check the will and any funeral plan for funeral wishes. FuneralFinder explains paying for a funeral from the estate and the government help available.
Use Tell Us Once within 28 days of getting the reference number.
Secure the home and valuables, keep insurance in place, and tell the insurer if the property is empty.
Collect post, statements, pension letters, policies and property deeds.

How does an executor value the estate?

You list everything the person owned and owed at the date of death, following GOV.UK's valuing the estate guidance.

Ask each bank, pension provider and insurer for its date-of-death figure.
Get property valued by an estate agent or chartered surveyor; items worth over £1,500 can be professionally valued.
List debts: mortgage, loans, cards, bills and any overpaid benefits.
Include the person's share of jointly owned assets, and gifts made in the seven years before death.
Include online accounts and digital money; see digital legacy.

How does an executor deal with tax and the grant?

Check whether it is an excepted estate. Most are, and their values go in the probate application. Form IHT205 is only for deaths before 1 January 2022.
If tax is due or HMRC needs full details, send form IHT400 within 12 months and before applying, and pay any tax by the end of the sixth month after the death to avoid interest.
Banks and providers in the Direct Payment Scheme can pay the tax from the person's accounts (form IHT423).
Check whether you need a grant at all: do I need probate?
Apply online or on form PA1P. The fee is £526 for estates over £5,000; order copies with the application at £2 each, as later copies cost £16.

How does an executor collect assets and pay debts?

Send copies of the grant to each organisation and put estate money in an account for the estate, not your own.
Claim life insurance and ask pension schemes about death benefits.
Place a notice in The Gazette, and in a local newspaper where there is land, giving creditors two months to claim.
Pay debts, bills and personal taxes, including any Self Assessment return for the tax year of death.
If the estate may not cover its debts, take advice before paying anyone: what happens to debt when you die.
Report estate income over £500 a tax year, and any capital gains on sales, to HMRC; capital gains tax on residential property is usually reported within 60 days.

When does an executor distribute the estate?

When the debts and taxes are paid, or you are sure the estate can pay them. GOV.UK warns that you may have to pay remaining debts yourself if you distribute without keeping enough back.

Pay specific gifts, then share the rest as the will says, or under the intestacy rules if there is no will.
Transfer any property to beneficiaries through HM Land Registry.
Give form R185 to anyone receiving income on which the estate paid tax.
Prepare final estate accounts for you and the main beneficiaries to approve and sign.

Which deadlines apply to executors?

Executor deadlines and waiting periods in England and Wales (checked 24 September 2026)
Task	When
Register the death	Within 5 days of the medical examiner's confirmation
Tell Us Once	Within 28 days of getting the reference number
Pay inheritance tax	By the end of the sixth month after the death
Send form IHT400, if needed	Within 12 months of the death
Creditor notice period	At least two months (Trustee Act 1925, s.27)
Family provision claims	Six months from the grant (Inheritance Act 1975, s.4)
Distribution	Not required before one year from the death (Administration of Estates Act 1925, s.44)

Where do executors most often go wrong?

The common problems are sharing out money before debts and tax are clear, mixing estate money with their own, and not keeping beneficiaries informed. A separate account for the estate, creditor notices and regular updates prevent most of them. Costs you can reclaim are in probate costs, and the wider process is in the probate guide.

Sources

Sources checked 24 September 2026.

Frequently asked questions

What should an executor do first?

Find the original will, make sure the death is registered, and keep the home and belongings safe and insured. Then start listing what the person owned and owed. None of this needs to be finished in the first week.

Can I refuse to be an executor?

Yes. You can give up the role permanently with form PA15, or, if there are other executors, keep the right to apply later by holding power reserved. If you have already started dealing with the estate, take advice before stepping back.

Can an executor be paid?

A lay executor cannot charge for their time unless the will allows it, but is entitled to be repaid expenses properly incurred, such as the probate fee, postage and valuations. Professional executors charge under a charging clause or the Trustee Act 2000.

What is an executor personally liable for?

An executor who shares out the estate without keeping enough to pay its debts and tax may have to pay them personally. Placing a Gazette notice, waiting two months and paying debts before distributing protects against unknown claims.

How long does an executor have to finish?

There is no fixed deadline, but the law says an executor is not bound to distribute before one year from the death. Some deadlines inside the process are fixed, such as paying inheritance tax by the end of the sixth month.

Do I need form IHT205?

Not for deaths from 1 January 2022. For most estates, which are excepted estates, you report the values in the probate application. You send form IHT400 instead if tax is due or HMRC needs full details.