Administration of Estates – Detailed Academic
Notes
Chapters 1–3: Duties, Powers, and PR Liability & Protection (England & Wales)
These notes provide a comprehensive, exam-focused guide to the duties and powers of
personal representatives (PRs) and the liability/protection framework that governs them.
They are tailored to England & Wales and cross‑refer to key statutory authorities and case
law where appropriate.
Chapter 1: Duties of Executors and Administrators (Personal
Representatives)
1.1 Overview
Successful estate administration hinges on (i) understanding what PRs must do (their
duties), (ii) the powers they may use to discharge those duties, and (iii) the fiduciary
overlay that constrains how they act.
A breach of duty exposes the PR to personal liability (devastavit).
• PRs have statutory and common-law duties to administer the estate lawfully and
efficiently.
• PRs must act within their powers (statute and/or will). Acting ultra vires is a breach.
• PRs act in a fiduciary capacity: the ‘no conflict’ and ‘no profit’ rules apply.
• A PR is personally liable for loss caused by their breach of duty.
1.2 Pre‑Grant Duties
1.2.1 Disposal of the body
At common law, there is a duty to arrange for disposal of the body (usually burial or
cremation). The duty lies with the person under whose control the body lies; PRs have
standing but, in practice, the family arranges this.
See Williams v Williams (1882) 20 Ch D 659 for the principle that there is no property in a
corpse and funeral directions are not legally binding.
1.2.2 Duty to inform HMRC and pay IHT
• s 216 Inheritance Tax Act 1984 (IHTA): PRs must deliver full and correct information
to HMRC about assets and liabilities (typically via IHT400 for non‑excepted estates).
, • s 226 IHTA: PRs must pay IHT attributable to assets within their control (the
succession estate). PRs pay from estate funds, not personal assets.
• Compliance is a precondition to the grant being issued.
Practice Point
Funding pre‑grant IHT: consider the Direct Payment Scheme, executor’s loans, or sales of
readily realisable assets permitted pre‑grant (limited scope).
1.3 Core Duties Under the Grant (s 25 Administration of Estates Act 1925)
• Collect and get in the real and personal estate of the deceased and administer it
according to law.
• Provide an inventory and account of the estate assets.
Beneficiaries and creditors have standing to enforce these duties: Tankard v Midland
Bank [1942] 2 All ER 549.
‘Collecting in’ entails: (i) identifying and locating assets (and sums owed to the
deceased), (ii) identifying liabilities and creditors, and (iii) taking control/possession or
legal title.
1.4 Administering the Estate
• Keep assets secure and properly insured.
• Pay funeral, testamentary and administration expenses; settle debts and liabilities in the
correct order.
• Pay legacies (pecuniary/specific/demonstrative) subject to abatement and ademption
rules.
• Distribute residue to those entitled (under the will or intestacy).
The duty only extends to assets devolving on the PRs (the succession estate). Non‑probate
assets (e.g. property held as joint tenants by survivorship) do not vest in PRs.
1.5 Inventory and Account
PRs must maintain estate accounts (inventory of assets/values and a narrative/financial
account of steps taken). Beneficiaries and creditors can seek disclosure; refusal can
prompt an application under the Non‑Contentious Probate Rules (NCPR) for an order to
produce an inventory and account.
1.6 Due Diligence and the Executor’s Year
• General duty to act with due diligence and within a reasonable time.
• ‘Executor’s year’: administration should ordinarily complete within 12 months of the
date of death (s 44 AEA 1925). Delay beyond 12 months is not an automatic breach but
must be justified.
Notes
Chapters 1–3: Duties, Powers, and PR Liability & Protection (England & Wales)
These notes provide a comprehensive, exam-focused guide to the duties and powers of
personal representatives (PRs) and the liability/protection framework that governs them.
They are tailored to England & Wales and cross‑refer to key statutory authorities and case
law where appropriate.
Chapter 1: Duties of Executors and Administrators (Personal
Representatives)
1.1 Overview
Successful estate administration hinges on (i) understanding what PRs must do (their
duties), (ii) the powers they may use to discharge those duties, and (iii) the fiduciary
overlay that constrains how they act.
A breach of duty exposes the PR to personal liability (devastavit).
• PRs have statutory and common-law duties to administer the estate lawfully and
efficiently.
• PRs must act within their powers (statute and/or will). Acting ultra vires is a breach.
• PRs act in a fiduciary capacity: the ‘no conflict’ and ‘no profit’ rules apply.
• A PR is personally liable for loss caused by their breach of duty.
1.2 Pre‑Grant Duties
1.2.1 Disposal of the body
At common law, there is a duty to arrange for disposal of the body (usually burial or
cremation). The duty lies with the person under whose control the body lies; PRs have
standing but, in practice, the family arranges this.
See Williams v Williams (1882) 20 Ch D 659 for the principle that there is no property in a
corpse and funeral directions are not legally binding.
1.2.2 Duty to inform HMRC and pay IHT
• s 216 Inheritance Tax Act 1984 (IHTA): PRs must deliver full and correct information
to HMRC about assets and liabilities (typically via IHT400 for non‑excepted estates).
, • s 226 IHTA: PRs must pay IHT attributable to assets within their control (the
succession estate). PRs pay from estate funds, not personal assets.
• Compliance is a precondition to the grant being issued.
Practice Point
Funding pre‑grant IHT: consider the Direct Payment Scheme, executor’s loans, or sales of
readily realisable assets permitted pre‑grant (limited scope).
1.3 Core Duties Under the Grant (s 25 Administration of Estates Act 1925)
• Collect and get in the real and personal estate of the deceased and administer it
according to law.
• Provide an inventory and account of the estate assets.
Beneficiaries and creditors have standing to enforce these duties: Tankard v Midland
Bank [1942] 2 All ER 549.
‘Collecting in’ entails: (i) identifying and locating assets (and sums owed to the
deceased), (ii) identifying liabilities and creditors, and (iii) taking control/possession or
legal title.
1.4 Administering the Estate
• Keep assets secure and properly insured.
• Pay funeral, testamentary and administration expenses; settle debts and liabilities in the
correct order.
• Pay legacies (pecuniary/specific/demonstrative) subject to abatement and ademption
rules.
• Distribute residue to those entitled (under the will or intestacy).
The duty only extends to assets devolving on the PRs (the succession estate). Non‑probate
assets (e.g. property held as joint tenants by survivorship) do not vest in PRs.
1.5 Inventory and Account
PRs must maintain estate accounts (inventory of assets/values and a narrative/financial
account of steps taken). Beneficiaries and creditors can seek disclosure; refusal can
prompt an application under the Non‑Contentious Probate Rules (NCPR) for an order to
produce an inventory and account.
1.6 Due Diligence and the Executor’s Year
• General duty to act with due diligence and within a reasonable time.
• ‘Executor’s year’: administration should ordinarily complete within 12 months of the
date of death (s 44 AEA 1925). Delay beyond 12 months is not an automatic breach but
must be justified.
