Being an executor is a bigger job than it sounds
Someone names you executor of their will as a compliment. It is, right up until they die and you discover it's a job — with personal liability attached.
By Robert Festenstein, Head of Legal
Updated 27 June 2026
6 min read
The short version
- Probate is the legal authority to deal with someone's estate after they die.
- The executor is personally responsible for getting it right — that's not a figure of speech.
- It runs from valuing the estate to paying out the beneficiaries.
- Inheritance tax sometimes has to be paid before probate is even granted — a genuine chicken-and-egg.
What probate is
Probate is the legal process of proving a will and getting the authority — a grant of probate — to deal with someone's estate. Where there's no will, a similar authority (letters of administration) goes to the next of kin. Banks, the Land Registry and the rest won't release or transfer anything without it.
The executor's job
Here's what people don't realise when they say yes. The executor has to find and value everything the person owned and owed, settle the debts and taxes, and pay out the beneficiaries correctly. And they carry personal liability for getting it wrong — pay the wrong person, miss a creditor, fumble the tax, and it can land on the executor. It's a role people accept as a favour and then find is real work with real risk attached.
Want this looked at for your situation?
Book a no-obligation conversation with one of our solicitors.
The steps
- Value it. Assets, debts and lifetime gifts, to work out the estate's value and any tax due.
- Deal with inheritance tax. Report to HMRC and, where it's due, arrange to pay.
- Get the grant. Probate, or letters of administration.
- Gather and settle. Collect the assets, pay the debts and expenses.
- Pay out. Distribute to the beneficiaries and prepare the estate accounts.
The tax awkwardness
Inheritance tax is usually the most stressful part, and here's why: some of it may need to be paid before the grant is issued — which is a problem when the money is locked inside the very estate you can't touch yet. Reliefs and allowances (for spouses, the family home, business assets) can cut or wipe out the bill, but only if they're claimed properly. Getting the tax and the administration right is a job for someone who does it regularly, because the mistakes fall on the executor personally. And good estate planning while someone's alive is what makes all of this simpler after they're gone.
Frequently asked questions
Is probate always needed when someone dies?
Not always. Small estates, or assets held jointly that pass straight to the survivor, may not need a grant. But most estates with property or serious savings will need probate before anything can be released. Worth checking early what's actually required.
What does being an executor actually involve?
Valuing the estate, dealing with inheritance tax, applying for the grant, collecting the assets, paying the debts and distributing what's left. It's a legal responsibility with personal liability for mistakes — which is exactly why a lot of executors get professional help.
When does the inheritance tax get paid during probate?
Often before the grant is issued — which can create a cash-flow headache, because the money's locked in the estate. Reliefs can reduce the bill, but they have to be claimed properly. Handling the tax and legal sides together is what avoids the delay.
Sources & further reading
This article is general information, not legal advice. The law changes and depends on your circumstances — always take advice on your specific situation before acting. Last reviewed 27 June 2026. Buzz Solicitors is a trading name of AD Solicitors Limited, a recognised body regulated by the SRA (no. 8011228).
A solicitor with more than two decades' experience in commercial law, dispute resolution, insolvency and judicial review. Robert acts for businesses, directors and individuals on the matters that carry real consequence — and leads Buzz Solicitors.
Practical law, direct to your inbox.
One useful email a month on commercial, property and private-client law for business owners — no jargon, no spam, unsubscribe anytime.
By subscribing you agree to our privacy notice.