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A lay executor generally cannot charge for their time unless the will says so. All executors can reclaim genuine out-of-pocket expenses — section 31 of the Trustee Act 2000, applied to personal representatives by section 35. A professional executor may charge under a charging clause in the will, or, where the will is silent, under section 29. If beneficiaries agree (all adults with capacity, all absolutely entitled), they can agree to a voluntary payment. This guide describes England and Wales.
English law has historically taken the view that an executor acts out of personal duty or affection for the deceased — not for payment. The general rule, therefore, is that a lay executor (a friend, family member, or other individual acting in a personal rather than professional capacity) is not entitled to remuneration from the estate for the time they spend on administration.
This rule reflects the fact that executorship is a role of trust and confidence, chosen by the testator on the basis of a personal relationship. The executor is expected to perform their duties without expecting financial reward — though they are not expected to be out of pocket.
The estate administration process can be time-consuming — particularly for complex estates involving property, businesses, or overseas assets. The executor should be aware before accepting the role that they may invest significant hours without any financial return. For an understanding of what the role involves, see our executor timeline.
While lay executors generally cannot charge for their time, they are entitled to reimbursement of all reasonable expenses incurred in administering the estate. These include:
Keep records of all expenditure. Beneficiaries are entitled to see estate accounts — see our guide on executor duty to account. Any unexplained payments from the estate could be challenged.
The most straightforward way for an executor to be entitled to charge for their time is for the will to contain an express charging clause. These clauses are routinely included by solicitors when drafting wills that name a professional executor. They might read something like: "Any executor or trustee who is engaged in a profession or business may charge and be paid reasonable professional fees for any work done by them or their firm in connection with the administration of my estate."
Charging clauses can also be included for lay executors, though this is less common. The clause must be clear and unambiguous. Courts will construe charging clauses strictly against the executor: if there is any doubt as to whether the clause authorises a particular charge, the court will tend to find against the executor.
If the will contains a charging clause, the executor may charge reasonable fees for their time. "Reasonable" is judged objectively — in the case of a professional, their normal professional hourly rate is generally acceptable; for a lay executor, the standard is less clear and may require agreement with beneficiaries.
Part V of the Trustee Act 2000 applies to personal representatives as it does to trustees — section 35 says so — but it is easy to get the wrong way round. Section 29 is a fallback. Section 29(5) provides that a trustee is not entitled to remuneration under the section at all if any provision about their entitlement to remuneration has been made by the trust instrument or by any enactment. So the will and section 29 are alternatives: where the will contains a charging clause, that clause governs and section 29 does not apply. Beneficiary consent is not what switches section 29 on either.
Within section 29 there are two different rules:
"Acts in a professional capacity" has a statutory meaning: section 28(5) defines it as acting in the course of a profession or business that includes providing services in connection with the management or administration of trusts, where the services provided fall within that description. Section 29(4) confirms remuneration is payable even where a lay trustee could have done the same work. Section 35(3) makes remuneration under sections 28 and 29 an administration expense of the estate.
No official body publishes what professional executors charge, and there is no scale of fees. Solicitors are required to be transparent about their charges; banks and trust corporations publish their own tariffs. Ask for the basis of charging in writing at the outset. See our guide on DIY probate vs solicitor costs for a comparison.
Even without a charging clause, it is possible for a lay executor to receive payment if all of the following conditions are met:
The principle is the same one that lets beneficiaries who are together absolutely entitled direct what happens to the trust property: it is their money to give. Where the conditions are satisfied, they may agree to pay the executor. It is sometimes done by a deed of variation of the estate rather than a bare payment, which changes the tax treatment.
Record the agreement in writing and signed. An unrecorded arrangement is the one that gets challenged later by a beneficiary who says they did not agree, or did not agree to that amount. There is also a conflict of interest built into it — see our guide on executor and beneficiary conflicts of interest.
Where a professional charges under a charging clause or section 29, the fee is an ordinary receipt of their profession and is taxed as such. Where a lay executor receives a payment, the treatment depends on the facts — a genuine one-off payment agreed by beneficiaries looks different from repeated paid estate work. HMRC decides this on the substance, not the label, so confirm the position before treating a payment as tax-free.
Expense reimbursements, by contrast, are not taxable income — they are simply the repayment of money the executor has already spent.
If you are a lay executor facing a complex or time-intensive administration, consider the following practical steps:
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