Choosing Executors and Legal Guardians in a UK Will: Duties, Risks and Practical Considerations

An executor is the person (or persons) named in a will to carry out its instructions and administer the deceased's estate. In England and Wales, an executor's authority stems from the will itself, typically confirmed by a Grant of Probate issued by the Probate Registry (or Confirmation in Scotland).

In practical terms, executors must secure the deceased's property, identify and value all assets and liabilities at the date of death, complete the required Inheritance Tax return or estate reporting to HM Revenue & Customs, apply for probate, pay funeral expenses, debts and any tax due, and finally distribute legacies and the residuary estate to the beneficiaries.

Acting as an executor carries personal legal accountability. If an executor distributes the estate prematurely without settling known debts, tax liabilities or statutory claims, they can be held personally liable to creditors or disappointed claimants.

You can appoint between one and four executors to act simultaneously under a Grant of Probate in England and Wales, though it is sensible to name at least two individuals (or one primary executor alongside a substitute executor). Where a will leaves property in trust or holds funds for beneficiaries under the age of 18, at least two individual trustees — or a trust corporation — are generally required to give a valid receipt for capital proceeds.

A common question is whether someone who inherits under a will can also be an executor. Yes: in the UK, adult beneficiaries (such as a spouse, civil partner or adult children) very frequently serve as executors. What a beneficiary — or the spouse or civil partner of a beneficiary — must never do is sign the will as an attesting witness, as Section 15 of the Wills Act 1837 makes any gift to a witness or their spouse void.

Where an estate involves trading company shares, commercial property, overseas assets or potential family friction, some testators choose to appoint a neutral professional executor alongside a family member. If a professional executor is considered, their charging clause and fee basis should always be understood clearly in advance.

For parents of children under the age of 18, a will is the primary legal document used to appoint testamentary guardians. Under Section 5 of the Children Act 1989 in England and Wales, a parent who has parental responsibility may by will appoint one or more individuals to be the child's guardian in the event of their death.

Normally, a guardian appointment takes effect on the death of the testator only if there is no surviving parent who also holds parental responsibility (or if the testator held a residence/child arrangements order naming them as the person with whom the child was to live). For that reason, couples with young children generally coordinate their guardian appointments across both wills.

Without a valid guardian appointment in a will, if both parents die while a child is under 18, nobody automatically acquires legal parental responsibility; instead, family members must apply to the family court for a formal order.

When minor children inherit under a will, they cannot give a valid legal receipt for capital in England and Wales until they reach age 18 (and many parents prefer funds to be held until a later age, such as 21 or 25). During that period, the inheritance is held by the trustees named in the will.

Your executors and trustees can be the same people as your chosen guardians, or you can appoint one family member as guardian and another trusted relative as co-trustee so that financial stewardship and day-to-day upbringing are supported together. The will typically includes administrative powers allowing trustees to advance income or capital for the child's maintenance, education or benefit before they reach the specified age.