Waiting for an inheritance can be frustrating. A beneficiary may know that probate has been granted, the deceased’s house has been sold and money is sitting in an estate account, yet still be told that the executors are not ready to distribute it.
One explanation frequently given is the “executor’s year”. Unfortunately, that expression is often misunderstood. It does not mean that an executor must finish everything within 12 months. Nor does it give an executor permission to do nothing for a year.
The executor’s year is a statutory period during which a personal representative cannot ordinarily be compelled to distribute the estate. It runs for one year from the date of death—not from the date probate is granted.
I think the most useful way to understand it is as breathing space. The executor is allowed time to identify the assets, investigate liabilities, deal with tax, obtain the grant and establish who should receive what. But the work should still move forward, and a genuine explanation may be required if beneficiaries remain unpaid long after the year has ended.
Quick answer: under section 44 of the Administration of Estates Act 1925, executors and administrators are not normally bound to distribute an estate during the first year after the death. They may distribute sooner if it is safe to do so. The end of the year is not an automatic payment deadline, and a complicated estate can reasonably take longer. However, unexplained or avoidable delay after the year has expired may entitle beneficiaries to request accounts, seek directions from the court or, in a serious case, apply to replace the personal representative.
Jurisdiction: This guide covers estate administration in England and Wales. Scotland and Northern Ireland have different succession and estate-administration rules.
Contents
- What is the executor’s year?
- When does the executor’s year start?
- What does the executor’s year allow?
- What must executors do during the year?
- Can an estate be distributed before 12 months?
- Can administration take longer than a year?
- What changes after the executor’s year?
- Is interest payable after the executor’s year?
- The executor’s year and Inheritance Act claims
- Creditors and section 27 notices
- Can beneficiaries receive an interim payment?
- When does delay become unreasonable?
- What can a beneficiary do about delay?
- Why executors are cautious about distribution
- Frequently asked questions
- Breathing space, not permission for inactivity
What is the executor’s year?
The legal basis is section 44 of the Administration of Estates Act 1925. It provides that a personal representative is not bound to distribute the deceased’s estate before one year has expired from the death.
“Personal representative” is the collective legal term for:
- an executor appointed under a valid will; and
- an administrator appointed where there is no effective executor or no valid will.
Despite its familiar name, the executor’s year therefore applies to administrators as well as executors. It also applies whether the estate passes under a will or the intestacy rules.
The principle protects personal representatives from being forced into a premature distribution while they are still establishing the true value and liabilities of the estate.
HMRC’s guidance on the executor’s year confirms both sides of the rule: personal representatives cannot normally be compelled to distribute during the year, but there is no legal barrier preventing them from distributing sooner where the residue has already been established.
Is the executor’s year a deadline?
No. This is the most important misconception to correct.
The law does not say that every estate must be completed within one year. It says that a personal representative is not bound to distribute before the year expires.
There is no general maximum period beginning on the date of death or the grant within which every estate must be distributed. What the law requires is diligent administration without unjustified delay.
A straightforward estate may be ready for distribution after six months. A complicated estate may properly remain under administration for two years or longer.
When does the executor’s year start?
The year begins on the date of death.
It does not begin when:
- the will is found
- the executors instruct a solicitor
- the probate application is submitted
- the grant of probate is issued
- the deceased’s property is sold
For example, if somebody dies on 10 August 2026, the executor’s year expires on 10 August 2027, even if probate is not granted until February 2027.
This distinction matters because several other probate time limits run from different dates.
| Relevant period | When it begins | What it means |
|---|---|---|
| Executor’s year | Date of death | The personal representative is not normally bound to distribute during the first year. |
| Inheritance Act claim | Usually the date of the first effective grant | A claim normally has to be issued within six months, although the court may permit a late claim. |
| Section 27 notice | Publication of the statutory notice | The notice must allow at least two months for claims before the specified distribution date. |
| Interest on an ordinary cash legacy | Usually one year after death | The will, type of legacy and surrounding rules may produce a different result. |
What does the executor’s year allow?
The executor’s year gives personal representatives time to establish what the estate contains and what must be paid before the beneficiaries receive it.
It protects them from pressure to distribute assets merely because a beneficiary wants or needs the money urgently.
It does not:
- allow executors to ignore correspondence for a year
- excuse them from securing and insuring estate property
- permit them to favour themselves over other beneficiaries
- give them ownership of the estate for personal purposes
- prevent them from paying an inheritance sooner
- automatically justify delay after the year has expired
The year concerns distribution. The personal representatives’ wider duties arise immediately and continue throughout the administration.
What must executors do during the year?
Under section 25 of the Administration of Estates Act 1925, personal representatives must collect and get in the deceased’s estate and administer it according to law.
That usually involves establishing the assets and debts, valuing property, investigating lifetime gifts, dealing with tax, applying for the grant, collecting money, selling or transferring property and preparing accounts.
They must also safeguard the estate while this work is undertaken. A vacant house may need specialist insurance, valuables may need secure storage and investments must be dealt with responsibly.
The wider process is explained in my step-by-step guide to probate and estate administration.
The first year is not a period of inactivity
An executor cannot defend every complaint by saying, “The executor’s year has not finished.”
Section 44 may prevent a beneficiary from demanding immediate distribution, but it does not suspend the executor’s duty to administer the estate. An executor who makes no reasonable attempt to identify assets, obtain the grant or deal with urgent liabilities may still be failing in their duties.
The question is therefore not only how much time has passed, but what has been done during that time.
Can an estate be distributed before 12 months?
Yes. There is no rule requiring executors to hold every estate for a full year.
An early distribution may be reasonable where:
- the estate is clearly solvent
- the assets and beneficiaries have been identified
- debts, tax and expenses have been paid or fully provided for
- there is no known dispute or threatened claim
- an adequate reserve is retained for remaining liabilities
A specific item, such as jewellery, may sometimes be transferred before the cash and residuary estate are ready. A fixed cash legacy may also be paid early if sufficient funds are unquestionably available.
The executors must consider the estate as a whole. Paying one beneficiary early must not prejudice creditors, tax liabilities or the entitlement of somebody with higher or equal priority.
Early payment is a decision, not an entitlement
A beneficiary can ask for early payment, but cannot normally insist upon it during the executor’s year.
The executor should consider the request fairly rather than rejecting it automatically. However, the fact that a beneficiary urgently needs money does not transfer the financial risk of premature distribution away from the executor.
Can estate administration take longer than a year?
Yes. The expiry of the executor’s year does not make an unfinished estate unlawful or automatically place the executor in breach of duty.
Common reasons for a longer administration include:
- a house or other property that has not sold
- a dispute over the value of land, shares or a business
- Inheritance Tax enquiries or unresolved Income Tax and Capital Gains Tax
- assets situated outside the United Kingdom
- missing beneficiaries or incomplete family information
- litigation involving the deceased or estate
- a challenge to the will or a claim for financial provision
- insolvent or potentially insolvent estates
- assets that are difficult to sell without causing unnecessary loss
There is no maximum statutory period applicable to every estate. In March 2026, the Ministry of Justice confirmed that personal representatives must administer estates without undue delay but that legitimate issues—including property sales, tax, overseas assets and potential claims—may prevent prompt final distribution.
Delay should nevertheless be explained. “The estate is complicated” is not particularly informative unless the executor identifies the complication and the steps being taken to resolve it.
Administration and continuing trusts are different
The estate may be fully administered even though a beneficiary has not received an asset personally.
For example, a will may direct that a child’s inheritance is held until they reach a specified age. Once the administration is completed, the executors may transfer the money to themselves or others acting as trustees.
The executor’s year does not override the terms of that trust or bring forward the age at which the beneficiary becomes entitled.
What changes after the executor’s year?
Once the first anniversary of the death has passed, the statutory protection against being compelled to distribute falls away.
That does not mean that the beneficiary can automatically demand payment on the following day. The personal representative can still justify retaining assets where unfinished administration makes distribution unsafe or impractical.
The difference is that the executor may now have to explain and justify the continuing delay.
A beneficiary may reasonably ask:
- whether the grant has been issued
- which assets remain unrealised
- whether tax has been settled
- whether any claim or dispute prevents distribution
- what reserve is needed for remaining liabilities
- whether an interim distribution can be made
- when the next meaningful stage is expected
A court considering the position will look at the circumstances, complexity and progress of the particular estate. It will not assume that every estate taking more than 12 months has been mishandled.
Is interest payable after the executor’s year?
Sometimes—but the answer depends on the type of gift.
The statement that every beneficiary earns interest once a year has passed is incorrect. A fixed cash legacy, a specific asset and a share of residue are legally different forms of entitlement.
| Type of gift | Typical example | General position |
|---|---|---|
| General pecuniary legacy | “I give £20,000 to Alex.” | Interest will commonly run from one year after death until payment, unless the will or a special rule provides otherwise. |
| Specific legacy | A named shareholding, bank account, painting or property | The beneficiary will commonly be entitled to income produced by that asset from death, subject to administration requirements. |
| Residuary gift | “I leave the remainder of my estate equally to my children.” | The beneficiaries share the net residue and relevant estate income. They do not simply receive interest on an assumed capital balance from the first anniversary. |
Interest on a cash legacy
Unless the will directs otherwise, an ordinary general or demonstrative cash legacy will usually carry interest from the end of the executor’s year.
The entitlement does not necessarily depend on proving that the executor acted unreasonably. It arises because the legacy has remained unpaid beyond the usual period allowed for administration.
The rate is not automatically the ordinary judgment-debt rate. It may be governed by the will, the rate applicable to funds in court or an order made by the court. The applicable rate can change over time.
HMRC’s guidance on different types of legacy explains that general and demonstrative legacies normally carry interest from the time they become payable, usually one year after death.
Residuary beneficiaries
A residuary beneficiary’s position is different. Their inheritance is whatever remains after debts, tax, administration expenses and earlier gifts have been satisfied.
Until that calculation has been completed, there may be no fixed capital sum on which ordinary legacy interest could be calculated.
Income arising during the administration may nevertheless be attributable to residuary beneficiaries. The personal representatives may need to provide form R185 or equivalent tax information when estate income is paid to them.
The executor’s year and Inheritance Act claims
The executor’s year should not be confused with the time limit under the Inheritance (Provision for Family and Dependants) Act 1975.
Certain spouses, civil partners, former partners, children and dependants may apply for reasonable financial provision where the will or intestacy rules have not made appropriate provision for them.
Under section 4 of the 1975 Act, a claim must normally be issued within six months of the date on which representation is first taken out. The court has discretion to permit an application outside that period.
The six months runs from the relevant grant, not from death. A claim can also be issued before a grant has been obtained.
Why executors may wait beyond six months from the grant
A claimant who issues proceedings near the six-month deadline may ordinarily have up to four further months in which to serve the claim form within England and Wales.
For that reason, some personal representatives delay final distribution until approximately ten months after the grant or obtain suitable confirmation about any threatened claim. This is practical risk management rather than a separate statutory ten-month limitation period.
Under section 20 of the 1975 Act, a personal representative who distributes after the six-month claim period receives protection against personal liability merely because the court might later permit a late claim.
That protection does not necessarily prevent the court from ordering recovery of distributed estate assets from beneficiaries. Executors should also not distribute in disregard of a claim or threat of which they already know.
Urgent financial need
A claimant with an immediate need for financial assistance may, after making a substantive 1975 Act application, ask the court for an interim order under section 5.
This is not a general exception allowing any beneficiary in financial difficulty to bypass the executor’s year. It is a specific court power within qualifying family-provision proceedings.
Creditors and section 27 notices
Executors must pay the deceased’s debts and the administration liabilities before distributing the estate to beneficiaries.
One practical difficulty is that a debt may not be immediately apparent. Under section 27 of the Trustee Act 1925, personal representatives can advertise their intention to distribute the estate and invite claims by a specified date.
The notice must be placed in The Gazette. Where the estate includes land, a notice must also normally appear in a newspaper circulating in the district where the land is situated. The deadline must allow at least two months for claims.
The current official explanation is available from The Gazette’s guide to section 27 notices.
What protection does the notice provide?
After complying with the procedure, the personal representatives can distribute without personal liability to a creditor or claimant of whose claim they had no notice.
The notice does not:
- extinguish the underlying debt
- protect an executor who already knew about the claim
- replace proper investigation of the deceased’s finances
- prevent a claimant from pursuing a beneficiary who received estate assets where the law permits
- replace consideration of possible Inheritance Act proceedings
Section 27 notices are optional, but they can be a valuable safeguard where the executors are uncertain whether all liabilities and beneficiaries have been identified.
Can beneficiaries receive an interim payment?
Yes. An executor does not always need to choose between distributing the whole estate and paying nothing.
An interim distribution may be appropriate where a significant part of the estate is unquestionably available but one outstanding issue prevents final completion.
For example, the executors may retain a generous reserve for tax, legal costs and a property-related liability while distributing the balance of available cash.
How much should be retained?
There is no standard percentage. The reserve should reflect the reasonably foreseeable liabilities of the particular estate.
Executors should account for:
- outstanding tax and possible interest
- professional and administration costs
- property expenses
- known or threatened disputes
- unresolved creditor claims
- payments due to beneficiaries with prior entitlement
A beneficiary may be asked to sign an indemnity promising to repay money if it is later required. An indemnity can assist, but it is only as useful as the beneficiary’s future ability to return the money. It does not remove the need for the executor to exercise proper judgment.
When does delay become unreasonable?
Time alone does not provide the complete answer. The court will consider what remains to be done, why it remains outstanding and whether the personal representatives have acted diligently.
| Delay that may be justified | Possible warning signs |
|---|---|
| A property is actively marketed but has not yet attracted an acceptable buyer. | Estate property remains uninsured, empty or unmarketed without explanation. |
| HMRC is investigating a valuation or tax return and the executors are responding promptly. | The executor has not submitted necessary tax or probate documents despite repeated reminders. |
| A missing beneficiary is being traced professionally. | No meaningful attempt has been made to locate an identified beneficiary. |
| A known legal claim prevents safe final distribution. | The executor relies on a vague possibility of a claim without investigating or progressing it. |
| The executor gives periodic, specific updates about outstanding work. | Reasonable requests for information are repeatedly ignored and no timetable is provided. |
| A sensible reserve is retained while the undisputed balance is distributed. | The entire estate remains untouched despite liabilities being modest and readily quantifiable. |
Family disagreement or personality conflict does not automatically establish misconduct. Equally, an executor cannot use the existence of family tension as a reason to leave the estate indefinitely unadministered.
What can a beneficiary do about delay?
Ask for a focused update
Start with a calm written request. Ask what has been completed, what remains outstanding and whether there is any reason an interim distribution cannot be considered.
A request for “all documents immediately” may provoke an unhelpful argument about disclosure. A request for specific information about the administration is more likely to produce a useful answer.
Ask about estate accounts
Personal representatives must keep proper records of estate assets, liabilities, income, expenses and distributions.
Residuary beneficiaries will ordinarily have a legitimate interest in the estate accounts because those accounts explain how their entitlement has been calculated. A person receiving only a specific item or fixed legacy may not have the same broad entitlement to every financial detail.
Send a formal letter
Where informal requests have failed, a beneficiary can ask for a formal explanation and a timetable. The letter should identify the period of delay, previous requests and the particular information or action required.
It should not threaten removal proceedings automatically. Court action is expensive and may reduce the estate available to everyone.
Apply to the court
Under section 25 of the Administration of Estates Act 1925, the court can require a personal representative to provide an inventory and account.
Part 64 of the Civil Procedure Rules also provides procedures for questions and claims concerning estate administration, including an application for the estate to be administered under the court’s direction.
In a serious case, the court may remove or replace a personal representative. Delay alone does not invariably justify removal; the court considers the welfare of the beneficiaries and whether proper administration is being obstructed.
Where delay has become prolonged or cannot be explained, see when an executor can be removed or replaced.
Court action can itself reduce the inheritance available for distribution. Before applying, it is important to understand who may have to pay the costs of an executor dispute.
Why executors are cautious about distribution
An executor who distributes too early may discover that the estate no longer contains enough money to pay tax, creditors or a successful claimant.
The government’s guidance on distributing an estate warns personal representatives that they may have to meet remaining debts and tax personally if they distribute without retaining enough estate money or assets.
This explains sensible caution. It does not excuse unnecessary paralysis.
A careful executor should investigate the risk, calculate an appropriate reserve and consider whether the undisputed balance can be distributed. Retaining £300,000 indefinitely because of a possible £5,000 liability is unlikely to be proportionate without some additional reason.
Frequently asked questions
Does an executor have to distribute an estate within one year?
No. The executor’s year is not a compulsory completion deadline. A personal representative may take longer where the unfinished work reasonably requires it.
After the year has expired, however, the executor may need to justify continuing delay.
Is the executor’s year calculated from death or probate?
It is calculated from the date of death. The date on which probate or letters of administration is granted does not restart the year.
Does the executor have to wait a year before paying beneficiaries?
No. An estate can be distributed earlier where the assets and liabilities have been established and payment will not prejudice creditors, tax authorities or other beneficiaries.
Does the executor’s year apply if there is no will?
Yes. Section 44 applies to personal representatives generally, including administrators dealing with an intestate estate.
My guide to the intestacy rules explains who inherits where there is no valid will.
Can one beneficiary be paid before the others?
Potentially. Different gifts may become ready for transfer at different times.
The executor must follow the legal order of administration, treat beneficiaries impartially and avoid making a payment that leaves insufficient assets for somebody with an equal or prior claim.
Can the executor wait for a house to sell?
Yes, where the house must be sold before the estate can be calculated or funded.
The executor should nevertheless market and manage the property properly. An open-ended delay caused by refusing reasonable offers or failing to place the property on the market may require explanation.
Can an executor retain money while waiting for HMRC?
Yes, if a tax liability or enquiry remains genuinely unresolved. The executor may still be able to make an interim distribution while retaining a properly calculated reserve.
Does every beneficiary receive interest after 12 months?
No. An ordinary cash legacy will commonly carry interest after the executor’s year, but specific and residuary gifts are treated differently. The wording of the will must also be checked.
Can a beneficiary force an interim distribution?
There is no general automatic right to an interim distribution. A beneficiary can request one and, in appropriate proceedings, seek court assistance.
A qualifying claimant who has started an Inheritance Act case may ask for an interim order where there is an immediate need for financial assistance.
Can the executor simply refuse to communicate for a year?
No rule entitles an executor to ignore reasonable questions. The amount of information required depends on the beneficiary’s interest and the stage of administration, but unexplained silence can increase concern and conflict unnecessarily.
What if probate has not been applied for after a year?
There may be a proper explanation—for example, no grant may be needed or a dispute may prevent the application.
Where an executor entitled to take the grant is simply refusing either to act or step aside, probate citation procedures may be available. Specialist advice should be obtained before using them.
Can an executor be removed for taking too long?
Yes, in an appropriate case, but removal is not automatic merely because the first anniversary has passed.
The court considers the cause and consequences of the delay, the executor’s conduct, the state of the administration and whether replacement is necessary to protect the beneficiaries and complete the estate.
Breathing space, not permission for inactivity
The executor’s year serves a sensible purpose. Estates contain debts as well as assets, and an executor who pays beneficiaries too quickly can face personal liability when an overlooked bill or claim appears.
But the rule is frequently stretched beyond what it actually says. It is not a guaranteed 12-month holiday, and it does not provide an unlimited defence once the year has passed.
A beneficiary should not assume that an estate taking 18 months has been mishandled. An executor should not assume that saying “probate takes time” is enough to answer every concern.
The right balance is steady progress, sensible caution and clear communication. Where final distribution is not yet safe, the executor should be able to explain why—and should consider whether part of the inheritance can be released in the meantime.
The executor’s year is breathing space. It is not permission for the administration to drift.
Last legally reviewed: 1 August 2026
This guide is based on general principles of English and Welsh law, is intended for informational purposes only, and does not constitute legal advice or establish a professional relationship.
