When someone passes away, one of the first questions their family faces is who will deal with the estate. In the UK, this role usually falls to the executor named in the deceased's will. Executors have the legal responsibility of managing the estate: applying for probate, paying debts, dealing with tax matters, and distributing assets according to the terms of the will. At the same time, wills also identify beneficiaries - the individuals or organisations set to inherit from the estate. This raises a common question: can the same person act as both an executor and a beneficiary? The short answer is yes. In fact, it is extremely common. But while the law allows it, there are practical and legal issues to consider, particularly during the probate process.
Executors and beneficiaries have different roles in estate administration. An executor is an administrator. They must apply for a grant of probate (unless the estate is small or straightforward), collect in assets, settle liabilities, and distribute the estate in line with the will. They act as fiduciaries, which means they must always act in the best interests of the estate rather than themselves.
Beneficiaries, on the other hand, are recipients. They may inherit money, property, personal belongings, or investments. They have the right to be kept informed about the administration of the estate and to receive their entitlement once debts and taxes have been settled.
When one person is both executor and beneficiary, they wear both hats at once - responsible for managing the estate on behalf of all beneficiaries, but also entitled to inherit from it.
Most people appoint close family members or trusted friends as their executors. Very often, these are the same people who also wish to benefit under the will. For example, a husband might appoint his wife and children as executors, and also leave them his estate. Similarly, parents often appoint their adult children as executors while also making them beneficiaries.
This makes sense from a practical perspective. Executors are more likely to take on the role willingly if they also stand to inherit. They are also usually the people most familiar with the deceased's affairs, which makes the probate process smoother.
English law does not prevent a beneficiary from acting as an executor. In fact, it specifically anticipates the possibility. There is, however, one important limitation: the witnesses to the will cannot inherit under it. If someone acts as a witness to the signing of a will, they and their spouse or civil partner lose their entitlement as a beneficiary. This rule does not apply to executors, only to witnesses.
So long as the will is validly executed and witnessed, a beneficiary can act as executor without difficulty. There is no legal conflict in principle, provided the executor fulfils their duties fairly and transparently.
When applying for probate, executors who are also beneficiaries must ensure they separate their personal interests from their administrative responsibilities. Probate requires the executor to declare the full value of the estate, including all assets and liabilities, and to ensure inheritance tax is calculated correctly.
Beneficiaries rely on the executor to act honestly in making these disclosures. If an executor under-declares the value of assets, overstates debts, or otherwise manipulates figures to increase their own entitlement, this amounts to a breach of duty. Probate law provides mechanisms for other beneficiaries to challenge such conduct, but it can result in disputes and expensive litigation.
Executors who are also beneficiaries must therefore keep detailed records, act impartially, and ensure they are transparent in all dealings. This protects them personally as well as safeguards the estate.
Although the law allows an executor to be a beneficiary, this arrangement can sometimes lead to tension. For example, if the estate contains property and one beneficiary wants to sell while another wants to retain it, an executor who is also a beneficiary may be accused of favouring their own interests.
Similarly, if an executor is also entitled to a specific legacy (for example, a valuable item of jewellery), they must ensure it is properly valued and distributed in accordance with the will. Other beneficiaries may challenge them if they believe they are taking more than they are entitled to.
Disputes are more likely where there is only one executor who is also a major beneficiary, particularly if other beneficiaries feel excluded from decision-making. In such cases, probate disputes can end up in the courts.
One way of reducing conflict is to appoint multiple executors. Many wills name two or more executors so that decisions can be made jointly. If those executors are also beneficiaries, the responsibility is shared, and there is less risk of one person being accused of bias.
For example, parents often appoint all of their adult children as both executors and beneficiaries. The children then act collectively to apply for probate, deal with taxes, and distribute assets. While disagreements can still occur, collective decision-making helps ensure fairness and transparency.
Sometimes, particularly in high-value or complex estates, it may be sensible to appoint a professional executor such as a solicitor alongside family members. This ensures that the probate process is handled impartially, while still allowing beneficiaries to act as executors if they wish.
Professional executors can provide a neutral voice in disputes, ensure tax returns and valuations are accurate, and reduce the risk of litigation. For blended families or where there is tension between beneficiaries, this can be an effective way of safeguarding the estate.
Disputes during probate often arise when beneficiaries believe that an executor who is also a beneficiary has failed in their duties. Examples include:
- Delaying the administration of the estate to benefit themselves.
- Failing to provide accurate accounts of income, debts, or distributions.
- Selling estate property below market value to themselves or to connected parties.
- Favouring their own interests over those of other beneficiaries.
If this happens, beneficiaries can apply to the court to remove the executor. The court has wide powers to ensure estates are administered correctly and may appoint an independent administrator if necessary.
Litigation of this kind can be costly and stressful, and it is always preferable to resolve disputes amicably. Executors who are also beneficiaries should therefore take great care to avoid even the appearance of impropriety.
Executors who are also beneficiaries should take practical steps to ensure they manage their dual role properly. Keeping thorough records of all transactions is vital. Executors should provide regular updates to other beneficiaries and be open about valuations, offers for property, and the timing of distributions. Seeking professional advice on complex matters such as inheritance tax can also protect against mistakes.
Where there are difficult decisions to make, such as whether to sell property or how to manage investments, obtaining agreement from beneficiaries in writing can reduce the risk of future disputes. Acting transparently and fairly is the best safeguard against accusations of conflict of interest.
In the UK, there is no legal obstacle preventing someone from being both an executor and a beneficiary of a will. In fact, it is one of the most common arrangements. The probate process is designed to ensure estates are administered lawfully, and provided executors act transparently, fairly, and in the interests of all beneficiaries, the dual role does not create difficulties.
However, executors must always remember that their duty to the estate comes first, and they must avoid conflicts of interest. Clear communication, accurate record-keeping, and impartial decision-making are essential. Where disputes arise, the probate courts can step in, but careful planning and professional advice usually prevent matters from escalating.
For testators drafting their wills, appointing multiple executors or including a professional executor can provide balance and reassurance. For executors who are also beneficiaries, acting diligently and openly ensures the estate is distributed as intended and protects them from personal risk.
If you are acting as an executor and also stand to inherit under a will, Premier Solicitors can provide the guidance you need to fulfil your responsibilities with confidence. Our probate specialists understand the challenges of balancing these dual roles and can advise you on every step of the process - from applying for probate to distributing assets and preparing estate accounts.
We also support families in situations where tensions arise between executors and beneficiaries. Our team can offer practical solutions to resolve disputes and, where necessary, provide strong representation in court.
Contact Premier Solicitors today for clear, practical advice on probate and executor duties, and peace of mind that the estate will be administered properly, lawfully, and in line with your loved one's wishes.
For more information, please call us on 01234 358 080 or visit our contact page to send an enquiry form.
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