Being asked to act as an executor can feel like an honour, but it is a role that carries real legal responsibility. From April 2027, it is about to become harder.
Being named as the executor of someone’s will is a sign of trust. It means a relative or close friend believed you would carry out their wishes and deal with their affairs properly after they died.
In reality, it can be demanding, time consuming and stressful. Executors usually begin the process while grieving, supporting other family members and trying to make sense of financial and legal information they may never have seen before.
From 6 April 2027, most unused pension funds and pension death benefits are expected to be brought within the inheritance tax process. That adds another layer to a role that is already difficult.
For anyone making or reviewing a will, this raises an important question. Have you chosen the right people to act as your executors, and have you done enough to make their job manageable?
What Does an Executor of a Will Actually Do?
An executor is the person named in a will to administer the estate after someone dies. Depending on the circumstances, that may involve:
- Locating the original will
- Identifying everything the deceased owned and owed
- Arranging valuations
- Calculating and paying inheritance tax
- Applying for a grant of probate
- Collecting money owed to the estate
- Selling or transferring property
- Settling debts and other liabilities
- Preparing estate accounts
- Distributing the remaining assets to the beneficiaries
The role may sound administrative, but executors carry legal responsibility for making sure the estate is dealt with correctly. They can take professional advice, but they remain responsible for the decisions they make and the information they provide.
Our guide to wills, estates and probate explains how the process fits together, and we have also looked at how long probate takes and what tends to cause delays.
Why Being an Executor Is Becoming More Difficult
Modern estates are more complicated
Someone may have several bank accounts, workplace pensions, personal pensions, investments, online savings, digital assets and subscriptions. Much of that information is now stored electronically rather than in a clearly labelled folder at home. An executor may need to search through emails, paperwork and online records simply to establish what exists.
Family circumstances have changed
Second marriages, unmarried partners, stepchildren and children from previous relationships may all have different expectations about the estate. Even where the will is clear, disagreements can arise over property, personal possessions, valuations, the timing of distributions or the way an executor is handling the administration. Inheritance claims are rising across the UK, and executors are often the people caught in the middle.
The April 2027 Pension Changes Will Add to the Burden
Executors already have some involvement with pensions after a death. They may need to identify schemes, notify providers and supply documents or information. At present, many pension death benefits sit outside the estate for inheritance tax purposes and are dealt with separately by pension providers or trustees.
From 6 April 2027, most unused pension funds and pension death benefits are expected to be included in the inheritance tax calculation. You can read more about this on the GOV website. This brings pensions much more directly into the executor’s work. Executors may need to trace several pension arrangements, obtain valuations and make sure the relevant figures are included when dealing with the estate’s tax position.
The detailed rules are complex and will depend on the type of pension, the beneficiary and the wider estate. The wider point is simple. The role of executor is already demanding, and another layer of information, coordination and responsibility is about to be added.
How to Make Your Executors’ Job Easier
Careful planning during your lifetime can make a significant difference.
Keep a clear record of your assets
Prepare an up-to-date list of your bank accounts, investments, pensions, property, insurance policies and other significant assets. Include provider names and reference numbers but avoid leaving passwords in an unsecured document.
Organise your important documents
Keep your will, property records, insurance details and tax information somewhere secure and accessible, and make sure your executors know where to find them.
Review your will and your pension nominations
Wills and pension nominations can quickly become outdated after marriage, divorce, separation, bereavement or a change in family relationships. Reviewing them together helps keep your wider estate plan consistent.
Organise your digital affairs
Leave clear information about important online accounts, digital assets and subscriptions. That does not mean sharing passwords. It means making sure your executors know which accounts exist and where to find the necessary information.
Speak to your proposed executors
Tell the people you intend to appoint and explain what the role may involve. Giving them the chance to ask questions or decline is far better than leaving them to discover the appointment after your death.
Think about the wider picture
Estate planning rarely stops at the will. Many people put a Lasting Power of Attorney in place at the same time so that their affairs can be managed if they lose capacity during their lifetime. We have covered this in more detail in our guide to supporting a parent to make an LPA.
Choosing an Executor Matters More Than Ever
Acting as an executor has never been a ceremonial role. It carries legal responsibility, financial risk and a potentially significant amount of unpaid work.
The April 2027 pension changes will add another layer to an already demanding process, with more information to trace, more figures to verify and more parties to coordinate.
That does not mean family members should no longer act as executors. It means the choice should be made carefully, and the estate should be left in the best possible order. For many people, appointing two trusted relatives or friends will remain the right decision. Others will benefit from appointing a solicitor alongside a family member. And where someone is already acting as an executor, early legal advice can provide reassurance and help prevent expensive mistakes.
The easier you make the administration during your lifetime, the less difficult the role will be for the people you have trusted to carry out your final wishes.
To speak to a member of our Wills & Probate Team about acting as an executor, writing a will or administering an estate, please call us on 01253 362 500.
Disclaimer: The content of this website blog is for general awareness and insight. This is not legal or professional advice and readers should not act upon the information provided, they should seek professional advice based on their own particular circumstances. The law may have changed since this article was published.
FAQs
Do I have to accept being an executor?
No. If you have not started dealing with the estate, you can usually formally renounce the role. Once you have begun acting, stepping away becomes much harder, so take advice early.
How many executors should I appoint in my will?
Two is common particularly if any kind of trust is being created in your Will i.e for minor children. It shares the workload and provides cover if one person cannot act. Up to four can apply for probate.
Can an executor also be a beneficiary?
Yes. It is very common for a spouse or adult child to be both an executor and a beneficiary of the same will.
Can an executor be held personally liable for mistakes?
An honest mistake does not automatically create personal liability, but executors can face penalties, interest or financial consequences if an estate is mishandled or distributed too soon.
From 6 April 2027, most unused pension funds and pension death benefits are expected to be included in the inheritance tax calculation, bringing pensions more directly into the executor’s work.
Do executors have to use a solicitor?
No. Executors can administer an estate themselves, but they can instruct a solicitor to handle all or part of the process while remaining the appointed executors.
