What is the difference between an executor and an administrator of an estate?

Full answer

The distinction comes down to whether there is a valid will. An executor is the person (or people) appointed in the will to carry out the deceased's wishes. They derive their authority from the will itself and formally confirm it by applying for a grant of probate. An administrator steps in when someone dies intestate (no valid will), when the will names no executor, or when the named executors are unable or unwilling to act. The administrator's authority comes from the court via letters of administration, and the role of who can apply is set by the rules of intestacy, normally the closest surviving relatives in a fixed order. Despite the different titles and grants - collectively called the grant of representation - the duties are essentially identical. Both must value the estate, report it to HMRC, pay any inheritance tax due, settle debts, and then distribute the estate. The critical difference in distribution is that an executor follows the will's instructions, whereas an administrator must follow the statutory intestacy rules, which decide who inherits and in what shares regardless of what the deceased might have wanted. Inheritance tax applies the same way to both. For 2026/27 the nil-rate band is GBP 325,000, plus a residence nil-rate band of up to GBP 175,000 where a home passes to direct descendants, with 40 percent charged on the excess (reduced to 36 percent if at least 10 percent of the net estate is left to charity). Spouse and civil partner transfers are generally exempt, and the deceased's unused nil-rate band can transfer to a surviving spouse. Who this affects: anyone administering a family member's estate. Note that intestacy can produce outcomes that surprise families - unmarried partners, for instance, inherit nothing under intestacy. Use the inheritance tax calculator to estimate any liability before applying for the grant.

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