Being named as an executor in someone’s Will is a responsibility, not just an honour. It means you are legally responsible for administering the deceased person’s estate, paying their debts, and distributing what remains to the beneficiaries in accordance with the Will.
This guide explains what that involves in practice.
What Is an Executor?
An executor is the person appointed in a Will to carry out the wishes of the deceased. You may have been named without fully understanding what the role involves at the time.
You are not simply a representative. You have legal duties that run from the date of death until the estate is fully administered. If you make a mistake during that process, you can be personally liable.
If the role feels complex, a solicitor can assist you through every stage. That does not remove your legal responsibility, but it means you are not working through it alone.
Your First Steps After Someone Dies
Before the estate can be administered, several immediate steps need to be taken.
Register the death: The death must be registered with the relevant civil registration office. You will need certified copies of the death certificate for most of what follows. Financial institutions and the Probate Office will each require one.
Locate the Will: Confirm that you have the original, final version of the Will. Earlier drafts are invalid. If the Will is held by a solicitor, contact them immediately.
Notify relevant parties: Banks, credit unions, financial institutions, pension providers, and the Department of Social Protection (if the deceased was receiving a State Pension or other benefits) should all be notified promptly.
Secure the assets: Until the estate is distributed, you are responsible for protecting it. Vacant property must be insured. Valuables must be secured. Bank accounts are typically frozen on notification of death, which protects the funds during administration.
Gathering the Assets of the Estate
One of the primary duties of an executor is to identify and gather all assets belonging to the deceased. This requires thoroughness and documentation.
Assets can include:
- Bank, building society, and credit union accounts
- Residential and commercial property in Ireland
- Property held abroad
- Company shares, bonds, and investment portfolios
- Life insurance policies
- Pension death benefits (depending on the policy terms)
- Money owed to the deceased by way of loans or otherwise
- Personal property including jewellery, antiques, art, and furniture
- Business interests
For each asset, you must establish its value at the date of death. This is required for Revenue purposes and for calculating what each beneficiary receives. Where property is involved, a formal valuation from a qualified valuer is usually needed.
Identifying and Paying Debts
Before any assets can be distributed, the debts of the estate must be paid in full. Distributing assets before debts are cleared can leave you personally liable for any shortfall.
Debts must be paid in this order of priority:
- Funeral, burial, and monumental expenses (these hold statutory priority over all other claims)
- Revenue liabilities including Income Tax up to the date of death and Local Property Tax
- Mortgages, personal loans, credit card balances, and outstanding household bills
- Any other money owed by the deceased
If the estate is insolvent, meaning debts exceed assets, specific legal rules govern the order of payment. This is a situation where legal advice is essential before any payment is made.
Protecting Yourself From Unknown Creditor Claims
One practical step many executors overlook is publishing a Notice to Creditors under Section 49 of the Trustee Act 1893. By placing a formal notice in Iris Oifigiúil (the official State gazette) and in a local newspaper, you set a fixed deadline for any creditor to come forward.
Once that deadline passes, you are protected from personal liability for any debts that were not notified to you. Without this step, a creditor can emerge after distribution and seek recovery from you personally. It is a straightforward measure that provides significant protection.
The Probate Office and the Grant of Probate
In most cases, you will need to obtain a Grant of Probate from the Probate Office before dealing with certain assets, particularly property and larger financial accounts.
The Grant of Probate is a court document that confirms your legal authority to administer the estate. Without it, banks, the Property Registration Authority, and most financial institutions will not release funds or transfer ownership of assets to you.
To obtain the Grant, you will need to:
- File the original Will with the Probate Office
- Submit a Statement of Affairs (Form SA.2) to Revenue via ROS or MyAccount, setting out all assets and liabilities of the estate as at the date of death
- File the required affidavits and court documentation with the Probate Office
- Ensure any Capital Acquisitions Tax due is addressed before the Grant issues
Revenue replaced the paper CA24 Inland Revenue Affidavit with the digital Form SA.2, submitted electronically through Revenue’s online systems. Any reference to the CA24 in older guides reflects an outdated process.
The Grant of Probate process typically takes several months depending on the complexity of the estate and current Probate Office processing times.
The Executor’s Year
Under Section 62 of the Succession Act 1965, an executor has a statutory period of one year from the date of death to administer the estate before beneficiaries have legal standing to compel distribution.
This statutory period is commonly referred to as the Executor’s Year.
It does not mean the estate must be fully administered within twelve months. It means that during that first year, beneficiaries cannot take legal action to force distribution. After the year has passed, a beneficiary who believes the administration is being unreasonably delayed can apply to court to compel the executor to act.
This is a useful protection for executors dealing with complex estates, tax queries, or property sales that take time to complete.
Tax Obligations
Tax is one of the areas where executors most commonly need professional assistance.
Capital Acquisitions Tax (CAT) Beneficiaries may be liable for CAT on inheritances above certain thresholds. The threshold depends on the relationship between the beneficiary and the deceased. Group A applies to children, Group B to siblings and certain other relatives, and Group C to all others. As executor, you must ensure Revenue is properly informed and that any CAT obligations are addressed before the estate is distributed.
Income Tax The deceased’s Income Tax position up to the date of death must be finalised with Revenue. Any tax owed is paid from the estate. Any refund due belongs to the estate.
Local Property Tax If the estate includes property, Local Property Tax obligations continue until ownership is formally transferred to the beneficiary or a new owner.
A solicitor or tax adviser can help ensure all obligations are met before distribution takes place.
Distributing the Estate
Once the Grant of Probate has been issued, debts have been paid, and tax obligations have been met, you can distribute the remaining assets to the beneficiaries in accordance with the Will.
Where the Will directs that particular items go to named individuals, those wishes must be carried out exactly.
Before distribution, your solicitor will typically prepare a Statement of Account setting out all assets gathered, all payments made, and the net balance remaining for distribution. Beneficiaries should receive and sign off on this statement before any funds are released.
Retain all financial records, correspondence, and valuation reports for at least six years after the estate is fully administered. This protects you if any question is raised at a later point.
Executor Liability
This is the area most executors are not aware of when they accept the role.
If you distribute assets before all debts are paid and a creditor later comes forward, you can be personally liable for that debt up to the value of what you distributed.
If you delay administering the estate without good reason after the Executor’s Year has passed, beneficiaries can apply to court to have you compelled to act or removed as executor.
If you act in a way that benefits one beneficiary at the expense of others, you are in breach of your duty to act impartially.
Publishing a Notice to Creditors under Section 49 of the Trustee Act 1893 and taking legal advice early in the process are the two most practical steps an executor can take to limit personal exposure.
When to Involve a Solicitor
You are not legally required to use a solicitor to administer an estate. Most executors find that professional assistance is worth it, particularly where the estate includes property, significant assets, tax liabilities, or potential disputes between beneficiaries.
A solicitor can handle the Probate Office application, submit the Form SA.2 to Revenue, correspond with financial institutions, draft the Statement of Account, and guide you through each stage. You remain the executor and retain final sign-off on all decisions. The solicitor acts on your instructions.
McCormack Solicitors in carrick on shannon assists executors throughout the estate administration process in Ireland. If you have been named as an executor and are unsure where to start, contact Carol McCormack to discuss the circumstances.
You will speak directly with the solicitor handling the matter from the first conversation.
*In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.
Frequently Asked Questions
What is the difference between an executor and an administrator?
An executor is appointed in a Will. An administrator is appointed by the court where there is no Will (intestacy) or where the named executor cannot or will not act. The duties are broadly similar but the legal authority comes from different sources. The relevant legislation governing both roles is the Succession Act 1965.
Can I refuse to act as executor?
Yes. You can formally renounce the role, but this must be done before you have taken any steps to administer the estate. In legal terms, once you begin acting you are said to have intermeddled, and renunciation becomes more difficult. A solicitor can prepare the formal Deed of Renunciation if you decide the role is not something you can take on.
How long does estate administration take in Ireland?
It varies. A straightforward estate with savings accounts and no property typically takes six to nine months. An estate involving property, multiple beneficiaries, Revenue queries, or disputes can take twelve to eighteen months or longer. The Executor’s Year under Section 62 of the Succession Act 1965 provides some protection during that period.
What happens if there is no Will?
Where a person dies without a Will they are said to have died intestate. The estate is distributed according to the rules of intestacy set out in the Succession Act 1965, not according to any personal wishes. An administrator is appointed rather than an executor. McCormack Solicitors advises on intestate estates as well as those where a Will exists.
What if a beneficiary disputes the Will?
Will disputes can arise on a number of grounds, including a claim that the deceased lacked testamentary capacity, that they were under undue influence, or a claim by a child who believes they were inadequately provided for under Section 117 of the Succession Act 1965. If a dispute arises during an administration you are handling, seek legal advice immediately. Administration should be paused until the matter is resolved.