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Acting as the executor of a will can be daunting, but we're here to help.

Find out what you need to do as an executor in the UK and what your responsibilities are for a will where the ̨ž³uuÖ±²¥ has been left a legacy gift.

The information on this page is for guidance only. It's not a substitute for legal or other professional advice.

If you are unsure of your responsibilities during the administration, it can be helpful to consult with a professional legal advisor for your own peace of mind.

To speak to our Legacy Administration team about a loved one's will that includes a gift to the ̨ž³uuÖ±²¥, contact the team on 020 7877 7351.

On this page, you can get help with:

Contacting the ̨ž³uuÖ±²¥ about a gift in a will

Understanding your responsibilities as an executor

Different types of gifts in wills

Knowing your tax obligations

Dealing with assets

Producing estate accounts

What is an executor of a will?

An executor is someone who has been named in a will as being responsible for dealing with the deceased’s estate.

Is the ̨ž³uuÖ±²¥ due to receive a gift in a will?

If we are due to receive a gift from the will you’re responsible for, get in touch with our legacy administration team and we can help you with the next steps.

Contact us

Telephone:

020 7877 7351

Email:

legacyadmin@redcross.org.uk

Write to:

Faye Aitken
Legacy administration manager
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44 M´Ç´Ç°ù´Ú¾±±ð±ô»å²õ,
London,
EC2Y 9AL

Was the deceased a ̨ž³uuÖ±²¥ supporter?

If the person whose will you are the executor for was a ̨ž³uuÖ±²¥ supporter, please contact our supporter team and they'll stop any further mail being sent to the deceased's address.

Telephone:

0300 456 1155 (calls charged at your phone operator’s UK landline rate)

Email:

supportercare@redcross.org.uk

Understand your duties as a will executor

This information will help you understand what an executor does and the duties you need to carry out as part of the role. 

Pecuniary and specific gifts

There are two types of gifts:

• a pecuniary legacy, which is a fixed sum of money
• a specific legacy, such as a piece of jewellery

If we are due to receive a pecuniary or specific gift, please send a copy of the clause in the will where this is stated to our legacy administration team and we’ll make sure the gift is allocated properly.

Residuary legacies 

The deceased’s debts have been paid and all specific gifts have been accounted for. Whatever’s left is known as the residuary estate. 
 
If we are due to receive a residuary gift, you’ll need to send us these documents when they become available: 

• A copy of the will once probate has been granted. 
• A summary of the deceased’s assets and debts. This is known as a schedule of assets and liabilities. 
• Independent valuations of any major assets such as property, shares, or antiques. 
• A copy of the estate accounts. This includes the final total of assets, debts, fees, and admin expenses, and how the balance of the estate has been distributed. 
• A tax deduction certificate ().

We appreciate that you may be unsure of how to collate some of this information, so we are happy to help you or advise the best type of person to speak to about this.

Inheritance tax

If the will you’re working on provides gifts to a mixture of charity and non-charity beneficiaries, you will need to check the inheritance tax payable.

If 10 per cent or more of the net estate is left to charity, a lower amount of inheritance tax may be payable on the non-charitable parts.

GOV.UK has the . You can also check if the lower rate will apply by using the

Income Tax

Income received by the deceased’s estate can be taxed. This includes income received prior to death, such as interest from bank accounts.

Charities can recover most of the income tax paid on their share. You can help the ̨ž³uuÖ±²¥ do this by completing a

Capital gains tax

Charities are exempt from capital gains tax. We don’t pay tax on property, shares or other assets left to us.

To make sure this happens, use the appropriation process.

In appropriation, you confirm to a charity that you’ll sell assets on their behalf. The sale can then be made, and capital gains tax won’t be deducted.

Before appropriation, executors must be sure that the assets aren’t required for the payment of debts or other legacies.

The executor also needs to get permission from the charity to do this. Get in touch with our legacy administration team if you need help.

For more information on

Stocks and shares

Please let us have an up-to-date valuation of any shareholdings. 

We can suggest stockbrokers who offer reduced commission rates for charities, and suggest ways to mitigate any capital gains tax. 

House contents 

The contents of a house, or chattel, are often sold for less than their true value. But we can help. 
 
The ̨ž³uuÖ±²¥ has favourable terms with UK auctioneers. They can help us get the best price for valuable items.  

Get in touch and let us know what items are suitable for auction. 

How to produce estate accounts

We understand that administering an estate for a loved one can be difficult, but we would be really grateful to receive a set of final accounts. By law, executors must provide all residuary beneficiaries with estate accounts.

This should be a simple reconciliation that sets out a list of the deceased’s assets and debts at the time of death.

Final accounts should include: 

• An expenditure account, including an inheritance tax, administration expenses and pecuniary legacies. Sometimes inheritance tax is paid by mistake. If we can check your accounts, we can be sure we’re getting maximum tax relief on the gift.
• An income account, giving details of interest, dividends and rents paid since death.
• A distribution account, which shows how the estate has passed to various beneficiaries, including the ̨ž³uuÖ±²¥.

Please send final accounts to:

• The Legacy administration team