Becoming an executor can be a rewarding and comforting experience, knowing that you are carrying out your loved one’s last wishes.

We understand that you may also feel overwhelmed and sad at this difficult time. We would ask you to look at the Bereavement page and would ask you to get in touch with them if you need any emotional support.

Similarly, our Tribute Funds & Legacies Officer is able to help with most points of the process and his contact details are on the Help and Support page. Do feel free to contact him at anytime if you need assistance.

View our legal disclaimer

Step-by-Step on the stages of being an Executor:

Please click on any of the below frequently asked questions to reveal the answer.

1. Is the Will Valid?
   • You need to search and make sure that you have the most recent version of the Will. People often change their minds or lose a relative or friend and this means that they may have changed their Will.
   • There maybe one Will and one or a number of Codicils - these are legal documents – often attached to the Will, or in the same envelope - that change clauses in the original document and are as important as the Will itself.
   • You must now check that the Will is properly signed and dated by its maker and that there are two witness signatures that have been dated at the same time as the signature of the person writing the Will.
   • If - for any reason – you are not sure of the validity of the Will then you should consult the solicitor who drew it up, or one of the named witnesses.
2. Advertising
   • It is very important to ensure that you have done every thing possible to find out about any debts your loved one may have had.
   • It is best to advertise in a national and a local paper
3. Beneficiaries
   • You must also do all that you can to trace and identify all of the beneficiaries in a Will. If word of mouth does not help then you may have to resort to one of the national tracing agencies – of which there are a number.
4. Expenses
   • Unless the will otherwise states, you are not entitled to payment for your time spent as an executor.
   • However, you can claim all reasonable expenses incurred whilst acting as the Executor including travel, postage, cost of ‘phone calls, photocopying etc. These expenses should be charged to the estate.
5. Probate
   • Before you can begin your work as executor you must obtain a Grant of Probate. This is the legal document which confirms you are entitled to act as the executor.
   • You need to follow these steps to obtain a grant of Probate:
     • Find the address of your Local Probate Office, either on their website (Probate Registry) or in your local telephone directory.
     • Download the appropriate paperwork, or ask the receptionist to send you it by post.
     • Choose where you want to be interviewed – there will be a list of alternatives in the paperwork.
     • Complete the application Forms
     • Return them, with the death certificate and the original Will, to the Probate Registry.
     • Attend the Interview.
     • Fill in revenue forms and pay any taxes that are due to the Revenue and Customs.
6. Legacies to St Wilfrid’s
   • It is not uncommon that the name of St Wilfrid’s to be spelt incorrectly, or that the address and/or Charity Number are wrong.
   • If you are uncertain that the legacy is for us, please contact us. All the necessary information that you need for this is on the link Help and Support.  
7. Taxation and legacies
   • Income Tax - As an executor you have a duty to finalise your loved one’s outstanding tax affairs and pay all taxes due as a result of the death, or arising during the administration.
   • If at any time you need assistance with tax issues please contact us or Her Majesty’s Revenue and Customs (HMRC)
   • Inheritance Tax (IHT) – formerly Capital Transfer Tax or ‘Death Duties’ is payable on the net value of the estate after debts, expenses, funeral costs and exemptions are taken into account.
   • The present threshold for a single person, before IHT is payable is £325,000 or £650,000 for a couple.
   • All registered charities are exempt from IHT and you should claim relief in the IHT400 or IHT 405 return that you make.
   • There is a time limit on making a return (at present 12 months after the death) and you should keep to this otherwise there are penalties to pay.
   • Where the estate is shared between registered charities (exempt) and individuals or other types of organisation (non-exempt), you will need to work out which legacies will be liable to IHT before you distribute them.
   • You should seek assistance from a Solicitor or other professional for help with the IHT calculation.
   • Capital Gains Tax – CGT arises if an asset has increased in value and is sold after death.
   • The tax is calculated only on the gain since death.
   • CGT is at present 18% to Executors
   • All registered Charities do not pay CGT, so if you pass beneficial ownership of shares or other assets to us we can then request that you sell them for us as our agent. This means that the sale is not subject to CGT.
   • For more help on this either contact a Solicitor or Help and Support.  
8. Selling Assets
   • Land or Property (including stocks and shares) – There is a duty on an Executor to tell residual beneficiaries about any significant assets such as land or buildings that we will benefit from early on. Please include details of the marketing, sale price and offers received.
   • It is important that property is sold on the open market so that the best price is obtained for it. If the property has development potential, please keep us informed of any decisions.
   • Appropriation of Property and Section 36 Reports – It is quite proper that charities may wish to guard their position by having a Section 36 Report done on Property, especially if the sale is sometime after the death.
   • Some charities may wish to buy the assets at probate valuation from the estate and they maybe entitled to all of one property or another if they choose.
   • Appropriating property to charities can reduce the CGT bill and the cost for either this or a section 36 report is usually treated as an expense against the estate.
   • Contents and Personal Belongings (Chattels) -  Sorting out the personal possessions of a loved one can be a very emotional task. Once friends and family have selected items they wish to keep we can help you with other items.
   • Our Trusts and Legacies Officer can help you with this and please contact him if you think that he can help. Please see Help and Support.
9. Administering a Reversionary Legacy
   • This type of legacy usually means that your job as an Executor is going to last for some time – maybe even years.
   • We will need a copy of the trust deed, the estate accounts, annual sight of property insurance (where a house is concerned) and accounts (when appropriate) of reasonable maintenance requests.
   • Trust funds and Investment portfolio – we will need a copy of the Trustees’ investment policy and an annual copy of the portfolio valuation, and these should be provided by your stockbroker.