Sorting Out Someone’s Will Is About to Become One of the Worst Jobs

This article was written by Aadam Sheikh, one of our 2026 Vacation Scheme students and professionally reviewed by Anna French, Associate Chartered Legal Executive at Clapham & Collinge Solicitors.

What is an executor?

To be an executor means that you are legally responsible for carrying out the wishes expressed in a person’s will, as well as the management of that person’s estate. The legal duties of an executor include: securing the assets of the deceased; settling any debts or other liabilities (e.g. inheritance tax); and distributing the estate in accordance with the deceased’s wishes. As an executor, you have a legal responsibility to accurately and correctly carry out your legal duties, as errors may leave you personally liable for financial losses.

The inheritance tax system

The inheritance tax system is one of the most demanding processes to deal with in your role as executor of a will. Inheritance tax is the tax levied on an estate after someone has passed away. The standard rate is 40%, charged on the portion of the estate that exceeds the standard tax-free threshold of £325,000. As an executor, you must: complete detailed forms; calculate tax reliefs; pay inheritance tax before distributing the estate; and obtain professional valuations where necessary. As an executor, you have a legal responsibility to correctly pay inheritance tax on the estate, as errors could lead to HMRC enquiries or paying additional tax.subcontractors.

Family structure difficulties

As an executor, you would also have to deal with the family of the deceased, which can make the job of distributing the estate more difficult. Issues such as second marriages, stepchildren and disputes between beneficiaries can increase the stress of administering the estate and the likelihood of conflict during estate distribution.

Executors receive no payment

As an executor, you are usually a member of the deceased’s family or friends. Therefore, they usually do not charge for their time. A professional executor (such as a solicitor) is paid, and they are usually much more experienced than a family member when it comes to carrying out the wishes of the deceased and distributing their estate as intended. It is important to note, once somebody has begun acting as the executor, most of the time they cannot just withdraw from the role.

Why have estates become more complicated?

Modern estates comprise of a myriad of different assets, incomes and investment accounts. As an executor, to organise the deceased’s estate has become more complex as time goes on. Financial accounts such as savings accounts, ISAs, investment accounts etc. all need to be traced and included in the valuation of the estate as well as for inheritance tax. Many people have worked for multiple employers, and therefore they have more than one pension scheme, all of which must be traced and catalogued. This makes your role much more time-consuming.

Pensions as the new big issue:

One of the biggest issues you as an executor could face in the coming years is the impact of pensions becoming subject to inheritance tax. Traditionally, pension death benefits have been considered outside of the estate for the purpose of inheritance tax. As of 6^th April 2027, unused pension funds and pension death benefits will be included into the person’s estate, subject to inheritance tax. This will become an issue for you as an executor, as you will have to: identify every pension scheme held by the deceased; contact all the providers; obtain a valuation of the pensions; and include these into inheritance tax calculations. This new rule will mean that you as an executor would have substantially more work, and it could even be difficult to locate all pensions of the deceased.

How Clapham & Collinge Can Support You

Navigating these increasingly complex rules and family dynamics doesn't have to be a solo burden; our expert team at Clapham & Collinge are here to provide the professional probate and estate administration support you need to ensure every legal and tax requirement is handled correctly.

Offices:

Norwich — 01603 693500

Sheringham — 01263 823398

North Walsham — 01692 660230

Email: enquiries@clapham-collinge.co.uk

The information in this article is for general guidance only and should not be treated as legal advice. It is not a substitute for obtaining advice tailored to your circumstances. While we aim to ensure accuracy at the time of publication, laws and guidance may change. Clapham & Collinge LLP accepts no liability for any loss arising from reliance on this content. For personalised advice, please contact our client relations team to book an appointment.