Executor Checklist: Your Duties Step by Step (and Can You Charge a Fee?)

An executor is the person a will names to deal with everything someone leaves behind. Your job has five parts. Protect the estate. Find what it owns and owes. Pay the debts and taxes. Keep records. Then hand the rest to the people in the will. For most families it takes many months, not weeks. You do not need to do it all at once. You do not need to do it alone.

This page gives you the steps in order. It shows the deadlines that matter in the US, the UK, Canada and Australia. It also answers the question many executors are shy to ask: can I be paid for this?

This page is general information, not legal advice. Rules differ by country, state and province.

What does an executor actually do?

This story is a composite of common experiences.

Maria's father died in March. Two weeks after the funeral, his lawyer called. "You are the executor," she said. Maria had agreed to it ten years earlier, over coffee. She had forgotten. Now there was a house, two bank accounts, a car and a drawer of unopened letters.

Her first question was simple. "What do I do first?"

Here is the plain answer. As executor, you stand in the place of the person who died. In the UK, the law calls you a "personal representative". In Ontario, you are an "estate trustee". The name changes. The job does not.

GOV.UK puts it clearly. You are "legally responsible for the money, property and possessions" of the person who died. That lasts from the date of death until everything has been passed on (GOV.UK). That stretch of time is called the administration period.

Think of the job as five jobs in a row:

1. Protect. Keep the home, car and valuables safe. Stop money leaking out.
2. Find. Make a full list of what the person owned and what they owed.
3. Pay. Pay the funeral, the debts and any taxes, from the estate's money.
4. Report. Keep records of every pound or dollar in and out. Tell the tax office and the beneficiaries what you did.
5. Hand over. Give what is left to the people named in the will.

The order matters. In almost every system, you pay debts and taxes before you give anything to family. Do it the other way round, and the money may have to come back. In some places, you could pay it yourself.

One more point helps most new executors relax. In the US, family members "usually don't have to pay the debts of a deceased relative" from their own money. That is the Federal Trade Commission's own wording (FTC). Debts are paid from the estate. The risk to you comes from skipping steps, not from the debts themselves.

What should you do in the first two weeks?

The first days are about safety, not paperwork. You can grieve and still do these few things. A friend can do several of them with you.

Find the will. Look in the person's papers, their safe, or ask their lawyer. Keep the original safe. Do not staple, unstaple or write on it.

Check who is already doing what. Often a spouse or child registers the death and arranges the funeral. That is fine. You do not have to do every task yourself. Our what to do when someone dies checklist covers the first days for the whole family.

Get the death certificates. You will need certified copies for banks, insurers and pension providers. Order enough at the start. Our guide on how many death certificates you need gives a count by task.

Secure the home and car. Lock up. Take valuables and important papers somewhere safe. Check that the home insurance still covers an empty house. Some policies have special rules for empty homes.

Redirect the post. Letters show you the bank accounts, pensions, bills and debts. They are your best map of the estate.

Tell the banks, but do not empty the accounts. Ask each bank to note the death. Accounts in one name are usually frozen. Joint accounts usually pass to the other owner. See our list of who to notify when someone dies.

Start one record, today. A notebook or a simple spreadsheet is enough. Write the date, who you called, what they said and what they need. Keep every receipt. This one habit protects you more than anything else on this list.

Do not sell, give away or promise anything yet. GOV.UK is clear: "You should not make any financial plans or put property on the market until you've got probate" (GOV.UK). Family may ask for a keepsake. Kindly ask them to wait.

What are the steps from month one to the end?

Once the first rush is over, the real work begins. Here is the order most estates follow.

1. Make a full list of what the person owned and owed

List every asset with its value on the date of death. That means the home, bank accounts, pensions, investments, cars, life insurance and valuable items. Then list every debt: mortgage, loans, credit cards, bills and tax.

Note how each asset is held. Some things pass outside the will. A joint account or a property held as "joint tenants" passes straight to the other owner. A pension or life policy with a named beneficiary pays that person directly.

2. Check whether you need probate

Probate is a court document that proves you have the right to act. Some banks need it. Some do not. Small estates often have a simpler route. Our guide Do I need probate? explains when you need it, what it costs and the small-estate shortcuts.

3. Tell the tax office you are in charge

• US: you can tell the IRS you act for the estate. Use Form 56, a notice of a fiduciary relationship. A fiduciary is someone who must act for others, not for themselves.
• UK: Tell Us Once tells HMRC about the death in most cases. HMRC then contacts the executor about tax.
• Canada: call the Canada Revenue Agency to report the date of death and show you are the legal representative.

4. Give creditors a fair chance to claim

Creditors are people or companies the person owed money to. California gives a creditor four months after the court first appoints you to file a claim. If you send a creditor notice later, they get 60 days from that notice. The later date counts (California Probate Code 9100). Other places have their own rules and notices. Wait for that period before you hand out money.

5. Pay the debts, funeral and taxes

Pay from the estate's money, never your own. If the debts are bigger than the estate, stop. The law sets an order for who gets paid first. Get advice before you pay anyone.

6. File the final tax returns

The person still owes tax on income up to the day they died.

• US: file a final Form 1040 for the year of death. "It's your responsibility to pay any balance due," the IRS says (IRS). A federal estate tax return is only needed above a high threshold: $15,000,000 for deaths in 2026 (IRS).
• UK: check if Inheritance Tax is due. It must be paid by the end of the sixth month after the death (GOV.UK).
• Canada: file the final return. For a death from 1 January to 31 October, it is due by 30 April of the next year (CRA).

7. Prepare simple accounts

Show what came in, what went out and what is left. Beneficiaries have a right to see how you handled the estate. In New South Wales, the Supreme Court says executors must keep accounts. They must also report to the beneficiaries (Supreme Court of NSW).

8. Hand over what is left

Follow the will exactly. Get a signed receipt from each person for what they received. Keep those receipts with your records.

In Canada, wait for a CRA clearance certificate before the final payout. Without one, you can be "personally liable for unpaid amounts." The limit is the value of what you handed out (CRA).

Which executor deadlines matter most?

Most executor work has no fixed clock. A few steps do. These are the ones to put in your calendar, checked on official sites on 2 November 2026.

Where	Deadline	What it is for
England and Wales	End of the 6th month after the death	Paying Inheritance Tax, or interest is charged (GOV.UK)
England and Wales	Within 1 year	Reporting the estate on form IHT400, if Inheritance Tax is owed (GOV.UK)
US, federal	Usual tax deadline for the year of death	Final Form 1040 (IRS)
California	4 months after you are appointed (or 60 days after notice)	Last day for most creditor claims (Probate Code 9100)
Canada	30 April of the next year (death from 1 Jan to 31 Oct), or 6 months after death (1 Nov to 31 Dec)	Final income tax return (CRA)
New South Wales	Within 12 months of the grant	Filing accounts, when the court requires them (Supreme Court of NSW)

If a deadline is close and you are not ready, contact the office early. Late is worse than asking.

Can an executor charge a fee?

Yes, in many places. But how much, and whether you should, depends on the law where the estate is.

California sets fees in law. For ordinary work, the executor gets a percentage of the estate (California Probate Code 10800):

• 4% of the first $100,000;
• 3% of the next $100,000;
• 2% of the next $800,000;
• 1% of the next $9 million, with lower rates above that. The value is based on the estate's inventory, before debts. So on a $300,000 estate, the fee would be $4,000 + $3,000 + $2,000 = $9,000.

New York sets "commissions" too. They are paid on money the executor receives and pays out (SCPA 2307):

• 5% on the first $100,000;
• 4% on the next $200,000;
• 3% on the next $700,000;
• 2.5% on the next $4 million;
• 2% on everything above $5 million.

England and Wales work differently. An executor can be "reimbursed" from the estate for "expenses properly incurred" (Trustee Act 2000, s.31). That covers costs like postage, travel and court fees. Payment for your time is a different matter. A family executor is usually paid only if the will allows it, or if all the beneficiaries agree. Ask a solicitor if you are unsure.

New South Wales lets executors ask the Supreme Court for "commission". This pays them for their "pains and trouble". The court decides each case on its own facts. As a guide only, it lists ranges such as 1% to 5% on income collected. If the affected beneficiaries all agree on a fair amount, you do not need the court (Supreme Court of NSW).

Canada leaves this to each province. Ask a lawyer in your province before you take a fee.

Should you take one? Some family executors choose not to, especially when they also inherit. A fee may count as taxable income, so check with a tax adviser. Talk it through with the other beneficiaries first. Write down what you agree. Open talk about money now prevents bad feelings later.

Should you say yes to being an executor?

Being named in a will is an honour. It is not an order. You can say no.

In England and Wales, you can give up the role with form PA15. GOV.UK calls this "renunciation". It is permanent. The key is to decide before you start handling the estate. Once you act as executor, it is much harder to step back.

Ask yourself a few honest questions:

• Do I have the time for a job that may last a year or more?
• Do I live near enough to deal with the home and the post?
• Are there family tensions I would be standing in the middle of?
• Am I comfortable with forms, records and tax letters?

If the answers worry you, you have options. You can share the role with a co-executor. You can hire a lawyer or accountant and pay them from the estate. Or you can step aside, so someone better placed can act.

If you are planning your own will, ask your chosen executor first. Then give them what they will need: where your papers are, who your bank is, and who to call.

When should an executor call a lawyer?

Most simple estates do not need a lawyer for every step. But get professional help when:

• someone challenges the will, or family members disagree;
• the estate owes more than it owns;
• there is a business, a farm, a trust or land in another country;
• tax is complex, such as UK Inheritance Tax or a large US estate;
• you have already made a mistake, such as paying a beneficiary too early.

The estate usually pays for legal work done for the estate. Ask for a written quote before you agree.

What can you do now to make this easier for your own executor?

Every hard step above is easier when the person who died left a clear record. A list of accounts, debts, policies and passwords can save an executor weeks of searching.

You can make that list for your own family this month. Start with three things. Where is your will? Who are your banks? Which bills leave your account each month? Our free end-of-life readiness check shows what else is missing in a few minutes.

Do you hold a power of attorney for someone? It ends when they die. From that day, the executor takes over. Our guide on medical vs durable power of attorney explains where one role stops and the other begins.

Being an executor is one of the last kind things you can do for someone. Go step by step. Keep your notebook. Ask for help when you need it.