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A lay (non-professional) executor has no right to charge the estate for their time unless the will expressly authorises it with a “charging clause.” Professional executors — solicitors, accountants, and banks — are entitled to charge reasonable fees under the Trustee Act 2000 when acting in a professional capacity. Where there is no charging clause and the executor is not a professional, the only route to payment is a unanimous voluntary agreement by all adult beneficiaries.
Administering an estate can take hundreds of hours of work — dealing with banks, HMRC, solicitors, property sales, and beneficiary queries. Many lay executors are surprised to discover that despite this effort, they have no automatic legal right to charge. This guide explains the rules clearly, including how to ensure payment is legally sound if the family wants to compensate a lay executor.
The default position in English and Welsh law is that the office of executor is a gratuitous one. An executor appointed under a will is expected to carry out their duties without payment, unless the will itself authorises remuneration. This has been the legal position for centuries and is reinforced by case law.
The rationale is that the executor is usually a trusted friend or family member of the deceased, who chose them for personal reasons rather than professional expertise. The law therefore does not presume that payment was intended — that must be expressed clearly in the will.
This does not mean an executor receives nothing from the estate. Executors are entitled to be reimbursed for all reasonable out-of-pocket expenses incurred in administering the estate — postage, travel to meet solicitors or visit properties, court fees, publication costs for the section 27 notice, and so on. Expenses reimbursement is different from remuneration for time.
An executor who unilaterally deducts a fee from the estate without legal authority could face a claim by the beneficiaries for the return of that amount, plus interest.
The position is different for professional executors — typically solicitors, accountants, banks, and trust corporations. Under section 29 of the Trustee Act 2000, a professional trustee or executor is entitled to receive reasonable remuneration for their services, even if the will does not contain a charging clause, provided:
In practice, solicitors and banks appointed as executor will always have a written fee agreement in place — either through a charging clause in the will or through a separate retainer letter. Their fees are charged at their normal professional rates and are payable as an expense of the estate, before distribution to beneficiaries.
A solicitor acting as executor must be transparent about their charging rates at the outset. The Solicitors Regulation Authority (SRA) requires solicitors to provide a costs estimate at the start of any matter, including estate administration. If you are a beneficiary and are concerned about professional executor fees, you are entitled to ask for a breakdown.
Expenses vs. remuneration: an important distinction
Any executor — lay or professional — is entitled to claim reimbursement of genuine out-of-pocket expenses from the estate. This is not the same as charging for time. Expenses include travel costs, postage, court fees, professional valuations instructed on behalf of the estate, and similar direct costs. Keep receipts for all expenses claimed.
A will can expressly authorise an executor to charge for their time. Such a provision is called a charging clause. A typical charging clause reads something like:
“Any executor or trustee of this will who is engaged in a profession or business may charge and be paid all reasonable fees and expenses for work done by them or their firm in connection with the administration of my estate, even if that work could have been done by a lay person.”
Some charging clauses are broader — authorising any executor (not just a professional) to charge at a specified rate or on a time basis. Whether a lay executor can charge depends on the precise wording.
Key questions when interpreting a charging clause:
If you are uncertain whether a charging clause covers your situation, take legal advice before deducting any fees from the estate.
Where there is no charging clause in the will and the executor is not a professional, the beneficiaries can unanimously agree to pay the executor a voluntary payment — known as an ex gratia payment. For this to be valid:
An ex gratia payment is not deductible from the estate for inheritance tax purposes — it is treated as a gift from the beneficiaries to the executor, not as an administration expense. This is an important difference from professional executor fees, which are a legitimate deductible expense.
The tax treatment of executor fees depends on whether the executor is acting in a professional or personal capacity:
If you are in any doubt about the tax treatment of payments you receive as executor, particularly if the amounts are significant, seek advice from a tax adviser or accountant. An inadvertent failure to report taxable income can result in penalties.
When executors face personal liability. Distributing before paying debts, Section 27 Gazette notices, and when to consider an executor's bond.
How to handle a missing beneficiary as an executor. Tracing agencies, the Benjamin Order, paying into court, and missing beneficiary insurance.
How to administer an insolvent estate where debts exceed assets. Priority order for creditors, the 1986 Order, when to use an insolvency practitioner.
When to use a solicitor for estate administration. Simple DIY estates vs complex ones, typical solicitor fees, and the grant-only service option.
What actions executors can legally take before the Grant of Probate. Arranging the funeral, notifying organisations, and what cannot be done without a grant.
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