What rights do beneficiaries have to challenge executor accounts?
- 1Beneficiaries are entitled to see the estate accounts and supporting documentation — the executor cannot refuse a reasonable request.
- 2If a beneficiary believes the accounts are wrong, the route in England and Wales is an application for the personal representative to exhibit an inventory and render an account under s.25(b) of the Administration of Estates Act 1925, or an account and inquiries in an administration claim under CPR Part 64. There is no 'passing of accounts' procedure in English probate.
- 3An executor who distributes without providing accounts or obtaining approval can face a surcharge claim — personal liability for losses caused.
- 4The most common disputes involve: unexplained delays, unauthorised executor charges, undervalued assets, and assets not collected.
- 5Costs do not automatically come out of the estate. In a hostile dispute the general rule in CPR 44.2 applies and the unsuccessful party is usually ordered to pay the successful party's costs.
- 6This page describes the law of England and Wales.
Disputes between beneficiaries and executors about estate accounts are among the most common forms of probate litigation. Beneficiaries have enforceable rights to information and honest accounting — executors have a duty to account to them. Understanding both sides of this relationship is essential for avoiding or resolving disputes.
Beneficiaries' right to information
Beneficiaries of a residuary estate (those entitled to a share of the residue) have a right to:
- See the estate accounts and have them explained
- Inspect supporting documentation (bank statements, sale proceeds statements, invoices)
- Ask questions about the administration and receive timely answers
- Receive their entitlement within a reasonable time. The "executor's year" comes from section 44 of the Administration of Estates Act 1925: a personal representative “is not bound to distribute the estate of the deceased before the expiration of one year from the death”. It is a protection for the executor, not a deadline imposed on them — passing the year does not make them in breach, but it does mean they can be asked to explain the delay
Note: specific legatees (those entitled to a specific item or sum rather than a share of residue) have narrower rights — they can demand their specific legacy be paid but do not have the same automatic right to see full residuary accounts.
For the accounts themselves, see our estate accounts guide.
Common sources of dispute
The most frequent disputes about executor accounts involve:
- Unexplained delay: Administration taking far longer than the executor's year without explanation — beneficiaries can apply to court to compel distribution
- Missing assets: Beneficiaries believe an asset existed (bank account, investment, cash) that is not in the accounts
- Undervalued assets: Property or investments valued too low at probate, reducing the estate and potentially undervaluing IHT
- Overcharging by the executor: Excessive professional fees, executor remuneration without a charging clause, or personal expenses claimed as estate costs
- Loans to the deceased not collected: Debts owed to the estate not pursued
- Gifts before death: Beneficiaries suspecting significant gifts were made before death that should have been declared for IHT
The court process: inventory, account and inquiries
"Passing of accounts" is a term borrowed from other jurisdictions; English probate has no such procedure. What it does have is two routes.
The first is section 25(b) of the Administration of Estates Act 1925, which puts the personal representative under a duty, “when required to do so by the court, [to] exhibit on oath in the court a full inventory of the estate and when so required render an account of the administration of the estate to the court”. A beneficiary applies to the probate registry for that order. It is the cheaper route and it is often enough on its own, because it forces the executor to put the numbers on oath.
The second is an administration claim under CPR Part 64, in which the court can order accounts and inquiries and, if necessary, take over the administration of the estate. This is High Court Chancery Division litigation, though a county court has jurisdiction in an estate matter where the value falls within the county court limit.
Once the accounts are before the court, it can:
- Surcharge the executor — require them to account for amounts that should have been collected but were not
- Falsify items — disallow items in the accounts that were improperly charged (e.g., unauthorised fees)
- Order the executor to pay interest on sums wrongly withheld or misapplied
- Substitute or remove the executor, on a separate application under s.50 of the Administration of Justice Act 1985
Court proceedings are expensive and time-consuming, and the assumption that the estate picks up the bill is unsafe. Where the dispute is a hostile one between beneficiary and executor, the general rule in CPR 44.2 applies: the unsuccessful party is usually ordered to pay the successful party's costs. An executor who has acted properly is normally entitled to be indemnified out of the estate for costs properly incurred; one who has not may be ordered to pay personally. No official body publishes what these applications cost.
The executor's duty to account
The executor has a fiduciary duty to the beneficiaries. This means:
- Acting in the best interests of beneficiaries, not themselves
- Not making unauthorised profits from the estate
- Collecting all assets with reasonable diligence
- Paying all liabilities before distributing
- Distributing in accordance with the will
- Providing full and accurate accounts on request
Breach of these duties can result in personal liability. Even an innocent mistake can give rise to a claim if it causes loss to a beneficiary.
How executors can protect themselves
An executor can significantly reduce the risk of disputes by:
- Preparing clear, comprehensive estate accounts — see our estate accounts guide
- Obtaining signed approval from all beneficiaries before distributing
- Obtaining signed receipts for every payment — see our beneficiary receipt guide
- Communicating proactively — updating beneficiaries on progress and expected timelines
- Keeping detailed records of all decisions and the reasons for them
- Placing a Gazette notice before distributing to protect against unknown creditor claims
Most disputes can be resolved without court proceedings if both parties are willing to engage. Options include:
- Direct correspondence: The executor provides the accounts and explains any contentious items in writing
- Third-party review: An independent solicitor or accountant reviews the accounts and provides an opinion
- Mediation: A neutral mediator facilitates negotiations — this is quicker and cheaper than court, and the outcome can be flexible
Courts increasingly expect parties to attempt mediation before litigation. Unreasonable refusal to mediate can affect costs awards.
For removing an executor who refuses to act, see our stepping down as executor guide. For disputes between co-executors, see our multiple executors disagreement guide. For executor accounting obligations, see our executor accounting to beneficiaries guide. For distributing the estate, see our distributing the residuary estate guide. For the complete post-grant administration sequence, see our what to do after grant of probate guide and estate administration checklist. For the full probate context, see our complete UK probate guide 2026.