Why Being an Executor of a Will Is About to Become More Difficult

Being asked to act as an Executor is usually taken as a compliment. It means a relative or close friend trusted you to carry out their wishes and to deal with their affairs properly after they had died.

In practice, it is a role that carries real legal responsibility, and from 6 April 2027 it is about to become more demanding still.

Most Executors begin the work while grieving, supporting other family members and trying to make sense of financial and legal information they have never seen before. From April 2027, most unused pension funds and pension death benefits will also fall within the Inheritance Tax process, which adds another layer to a job that is already difficult.

Our private client and lifetime planning team advises both families putting a Will in place and Executors who are already dealing with an estate.

If you are making or reviewing your own Will, this raises an important question. Have you appointed the right people 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, the role can involve:

• Locating the original Will
• Identifying everything the deceased owned and owed
• Arranging valuations
• Calculating and paying Inheritance Tax
• Applying for the Grant of Probate
• Collecting money owed to the estate
• Selling or transferring property
• Settling debts and other liabilities
• Preparing estate accounts
• Distributing what is left to the beneficiaries

Where there is no Will, the estate is dealt with by an Administrator under the Intestacy Rules, who applies for Letters of Administration rather than a Grant of Probate. Our article on what happens if there is no Will explains how that works.

The list above may look administrative, but Executors carry legal responsibility for making sure the estate is dealt with correctly. They can take professional advice, and most do, but they remain responsible for the decisions they make and the information they provide to HMRC.

Property is often the largest asset in an estate and the most time consuming part of the process. We have looked at that separately in our article on what happens to a property after someone dies.

Why the Role of Executor Is Becoming More Demanding

Estates are more complicated than they used to be

Someone may have several bank accounts, workplace pensions, personal pensions, investments, online savings, digital assets and subscriptions. Much of that information is now held electronically rather than in a clearly labelled folder at home, and an Executor may need to work through emails, paperwork and online records simply to establish what exists. Probate delays and the interest that builds up on an unpaid Inheritance Tax bill make that search more urgent than it sounds, as we explain in our article on the double risk for families dealing with estates.

Banks and other institutions do not always make it easy

Every organisation has its own requirements, forms and timescales, and it is usually the Executor who has to chase them. Our article on the hidden struggles Executors face with banks during probate looks at the practical difficulties this can create.

Family circumstances have changed

Second marriages, unmarried partners, stepchildren and children from previous relationships may all have different expectations of an estate. Even where a Will is clear, disagreements can arise over property, personal possessions, valuations, the timing of distributions or the way an Executor is handling matters. Our article on Inheritance Act claims and Letters of Wishes explains how those claims work and how careful planning can reduce the risk. Executors are very often the people caught in the middle.

The April 2027 Pension Changes and What They Mean for Executors

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 the pension provider or the scheme trustees. Our article on pension death benefits sets out the current position in more detail.

That changes for deaths on or after 6 April 2027. Most unused pension funds and pension death benefits will be included in the Inheritance Tax calculation, and responsibility for reporting and paying the tax due on them will sit with the Personal Representatives, which in most cases means the Executors named in the Will.

In practical terms, an Executor may need to:

• Trace every pension arrangement the deceased held, including old workplace schemes
• Obtain values from each scheme and exchange information with the scheme administrators
• Include those figures in the estate’s Inheritance Tax position
• Meet the usual Inheritance Tax deadline, which falls at the end of the sixth month after the date of death, after which interest begins to run
• Decide whether to ask a pension scheme to pay some or all of the tax directly

The detailed rules are complex and will depend on the type of pension, the beneficiary and the wider estate. Further detail is set out in the GOV.UK technical note on Inheritance Tax on pensions. The wider point, though, is a simple one. The role of Executor is already demanding, and more information, more coordination and more responsibility are about to be added to it.

How to Make Your Executors’ Job Easier

Careful planning during your lifetime can make a real 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.

Keep your important documents together

Your Will, property records, insurance details and tax information should be somewhere secure and accessible, and your Executors should know where to find them.

Review your Will and your pension nominations together

Wills and pension nominations can quickly fall out of date after a marriage, divorce, separation, bereavement or a change in family circumstances. Reviewing them at the same time keeps your wider estate plan consistent, and that matters more once pensions form part of the Inheritance Tax picture. Our article on whether your Will is still fit for purpose is a useful starting point.

Deal with your digital life

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 what they need.

Speak to the people you intend to appoint

Tell them, and explain what the role may involve. Giving someone the chance to ask questions, or to decline, is far better than leaving them to discover the appointment after your death.

Look at 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 written about why this matters in our article asking whether we are heading for an incapacity crisis.

Choosing Your Executors 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 prefer to appoint a solicitor alongside a family member. And where someone is already acting as an Executor, early advice can provide reassurance and help avoid 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.

Frequently Asked Questions

Q. Do I have to accept being an Executor?

A. No. If you have not started dealing with the estate, you can usually formally renounce the role. Once you have begun to act, stepping away becomes much harder, so take advice early.

Q. How many Executors should I appoint in my Will?

A. Two is common, particularly where a trust is being created in the Will, for example for minor children. It shares the workload and provides cover if one person cannot act. Up to four can apply for probate.

Q. Can an Executor also be a beneficiary?

A. Yes. It is very common for a spouse or an adult child to be both an Executor and a beneficiary of the same Will.

Q. Can an Executor be held personally liable for mistakes?

A. 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.

Q. What is changing for pensions in April 2027?

A. For deaths on or after 6 April 2027, most unused pension funds and pension death benefits will be included in the Inheritance Tax calculation, and Executors will be responsible for reporting and paying the tax due on them.

Q. Do Executors have to use a solicitor?

A. 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. Our article on the hidden risks of DIY probate explains what tends to go wrong.

Speak to Our Private Client and Lifetime Planning Team

Administering an estate involves a combination of legal, practical and tax considerations, and the changes coming in April 2027 will add to that. Taking advice at an early stage can help avoid unnecessary delays, keep Executors on the right side of their legal responsibilities and provide clarity during what is often a difficult time.

Whether you are writing a Will, reviewing who you have appointed as your Executors, or already acting as an Executor yourself, our Private Client team would be pleased to help.

Call 020 8221 8000, email info@bowlinglaw.co.uk or find out more about our private client and lifetime planning services. We will talk you through your options and take the pressure off.

Bowling & Co Solicitors

Website content note: This is not legal advice; it is intended to provide information of legal interest about current legal issues.