The Executor's Year: How Long Does an Executor Have to Distribute?

What Is the Executor's Year?

The executor's year is an established principle of English probate law, sometimes described as a "reasonable period" for the administration of an estate. Section 44 of the Administration of Estates Act 1925 provides that a personal representative is not bound to distribute the estate before the expiration of one year from the death.

The practical effect is that during the first 12 months from death, a beneficiary cannot obtain a court order forcing the executor to distribute the residuary estate. The year gives the executor time to gather assets, pay debts, deal with inheritance tax, advertise for creditors, prepare accounts, and distribute — all of which typically takes many months.

For a detailed breakdown of what needs to happen during administration, see our estate administration checklist and our executor timeline for 6, 12, and 18 months.

What the Year Covers — and What It Does Not

The executor's year applies to the residuary estate — the balance of the estate after specific gifts, debts, and expenses have been dealt with. Specific legacies (defined items or fixed sums given to named individuals) should generally be transferred or paid as soon as possible after probate is granted. The year does not justify holding specific legacies unreasonably.

The year also does not extend HMRC's tax deadlines. Inheritance tax must be paid within six months of the end of the month in which the person died — typically six months from death. Interest at 7.5% (the 2026 rate) accrues on unpaid tax from that point. See our guide on probate delays and IHT interest for details of the financial consequences.

After the Year: When Can Beneficiaries Act?

After 12 months have passed, beneficiaries may apply to the court for an order requiring the executor to complete the administration. This is typically done by way of a Part 8 application in the Chancery Division. The court will examine whether the delay is reasonable given all the circumstances — complex litigation, overseas assets, a difficult property market, or disputes among beneficiaries may all justify delay beyond the year.

However, pure inaction or procrastination on the executor's part will not be excused. An executor who fails to progress the administration without good reason may be removed from office — see our guide on removing a co-executor. They may also be personally liable for losses caused by the delay, including interest on legacies and IHT interest. See our guide on executor personal liability.

Interest on Legacies

Where a specific monetary legacy is not paid within 12 months of death, the beneficiary is entitled to interest on the sum from the expiry of the executor's year. The interest rate for unpaid legacies is the same as for judgment debts — currently 8% per annum. This provides a practical incentive for executors to distribute specific monetary gifts promptly.

Legitimate Reasons for Delay Beyond the Year

Some situations genuinely justify delay beyond 12 months:

• Complex litigation — for example, a contested will or a dispute over the meaning of a bequest
• Difficulty selling property in a slow market
• Overseas assets requiring local legal processes
• A dispute about who the beneficiaries are — see our guides on missing beneficiaries and Benjamin orders
• An insolvent or near-insolvent estate where careful management is required — see our insolvent estate guide
• Ongoing HMRC enquiries into the estate's tax affairs

In all these cases, the executor should communicate clearly with beneficiaries about the reason for delay. See our guide on executor duty to account to beneficiaries.

Practical Tips for Executors

• Start immediately — apply for probate as soon as the will is located and you have a death certificate. See our guide on applying for probate.
• Pay IHT within six months of death to avoid interest. See our inheritance tax guide.
• Advertise for creditors early so that the two-month window prescribed by the Trustee Act 1925 expires before the end of the year.
• Keep beneficiaries updated on progress — regular communication reduces complaints and the risk of court applications.
• Aim to distribute specific legacies promptly after probate is obtained — do not wait a full year if you have the funds.
• Check our probate checklist to make sure nothing is missed.

Farra helps executors stay on track with the administration process — keeping everything moving within the executor's year. For more context on the overall probate process, see our complete UK probate guide.