Preparing executors and attorneys (LPA attorneys) for their role

Executor or attorney: what's the difference?

People often mix these two roles up, and it matters, because they never overlap.

• An attorney acts for you while you are alive, under a registered Lasting Power of Attorney (LPA). A property and financial affairs attorney looks after things like your bank accounts, bills and home. A health and welfare attorney helps with decisions about your care and medical treatment, but only when you can't make those decisions yourself.
• An executor is named in your will. Their job starts when you die: they deal with your money, property and possessions, and carry out your wishes.
• Your LPA ends automatically when you die. From that moment, your executors take over, not your attorneys.

You can choose the same person for both roles, or different people. What matters is that each person understands what they've agreed to.

Choosing the right people

The best person isn't always the eldest child or the closest relative. Think about who is:

• Organised, honest and good at following things through
• Steady under pressure and able to deal with banks, forms and phone queues
• Likely to get on with the rest of the family, or at least stay fair
• Realistically available: where they live and how busy they are both matter
• Someone you trust to respect your wishes, even if they would choose differently

A few practical points to think about:

• Back-ups: name replacement attorneys, and a back-up executor, in case your first choice can't act.
• More than one attorney: your LPA says whether they must decide everything together (“jointly”) or can act on their own (“jointly and severally”), or a mix of the two. If attorneys must act jointly and one can no longer act, the others can't carry on either, unless your LPA says otherwise.
• More than one executor: you can name several, but up to 4 can be named on the probate application.
• Professionals: some people name a solicitor or other professional, especially if the estate is complicated or family relationships are strained. Ask about their charges first.

Have the conversation first

Please don't name someone without asking them. It can come as a real shock to discover you're an executor at the worst possible moment.

Gov.uk advises attorneys to prepare by talking to the person who appointed them, for example about their plans for their money, or how they would want to be cared for if they became seriously ill. That conversation is just as useful for executors.

Some things to talk through:

• Why you've chosen them, and whether they're happy to do it
• Your wishes for your care, your home and your money
• Anything that matters to you that isn't written in a legal document
• Where your paperwork is kept, and who else they might need to talk to
• How you'd like them to involve the rest of the family

What an executor will need to do

Being an executor is a real job, often spread over many months. According to gov.uk, the executor is legally responsible for the estate from the date of death until everything has been passed on. Their tasks can include:

• Finding the original will
• Valuing the estate and, where needed, reporting it to HMRC (this can apply even when there's no Inheritance Tax to pay)
• Applying for probate where it's needed. The application fee is £526 for estates worth over £5,000, and there's no fee for estates of £5,000 or less (gov.uk, October 2026)
• Paying debts, bills and any tax owed, including a final tax return if needed
• Placing a notice in The Gazette, which gives creditors 2 months to come forward
• Keeping clear records, then passing on what's left to the people named in the will

One important warning from gov.uk: if an executor shares out the estate before the 2 months are up, and a debt then can't be paid, they may have to pay it themselves. That's one good reason to brief your executor properly now.

What an attorney will need to do

Attorneys don't need any legal experience, but they do have clear duties. Gov.uk says attorneys must:

• Follow any instructions and preferences in the LPA
• Act in your best interests, and help you make your own decisions wherever possible
• Keep your money and property separate from their own, unless you already share an account
• Respect your confidentiality and keep records of what they do
• Never use the role to benefit themselves

A few things often surprise people:

• An attorney can't act until the LPA is registered with the Office of the Public Guardian.
• A property and financial affairs attorney can start while you still have capacity, but only if the LPA allows it and you give permission. A health and welfare attorney can only act when you can't decide for yourself.
• Gifts are limited. Unless the LPA says otherwise, an attorney can give gifts on normal occasions such as birthdays, and donations to charities you wouldn't object to, as long as you can afford them. Other gifts need the Court of Protection.
• Attorneys can claim expenses for things they must do in the role, such as travel and postage, and should keep receipts.
• For LPAs registered on or after 1 January 2016, attorneys can use the gov.uk “Use a lasting power of attorney” service to share an online summary with banks and other organisations.

Leave them a “where to find it” pack

This is the single most helpful thing you can do, and it doesn't need to be fancy. Nobody wants to be left doing detective work while grieving. A folder or a secure document with these details will save your people hours:

• Where your original will and LPAs are kept
• Your LPA reference numbers, and where the registration letters are
• A list of your bank accounts, pensions, insurance policies and investments, with provider names
• Your home, mortgage and any other property
• Regular bills, subscriptions and direct debits
• Key contacts: solicitor, accountant, financial adviser, GP and employer
• Your funeral wishes
• How to access your digital life safely. Don't write passwords on an open list. My digital legacy guide (link to /guides/digital-legacy-and-digital-assets) explains safer ways
• Anything else that only you know, from business details to who feeds the cat

My guide “Creating a family handover folder” (link to /guides/family-handover-folder) walks you through building this step by step.

If you've been asked to be an executor or attorney

Being asked is a compliment, but it's fine to think it over. Some useful points:

• Ask questions now, while the person can still answer them.
• Find out where the documents are kept and who the key contacts are.
• Executors don't have to act. If there's more than one executor, you can step back but keep the right to apply later (called “power reserved”), or you can give up the role permanently.
• Attorneys can stop acting by telling the donor and the Office of the Public Guardian. Any replacement attorneys then take over.
• You don't have to do it all alone. You can get professional help, and pay for it from the estate where appropriate.

When to see a solicitor or professional

I'm not a solicitor or financial adviser. Please get professional advice if:

• The estate is large or complicated, includes a business or property abroad, or involves trusts
• Inheritance Tax is likely to be due
• An attorney wants to sell property below its market value, buy it themselves or give it away (gov.uk says to get legal advice)
• An attorney needs to make a gift beyond the usual occasions (this needs the Court of Protection)
• Family members disagree, or you're worried an attorney is misusing their role (the Office of the Public Guardian can investigate)
• You want specific conditions written into your LPA

Free resource: What to do straight after a death checklist

If you've asked someone to be your executor, or you've agreed to be one yourself, my free checklist on what to do straight after a death is a kind thing to have ready. It walks through the first 24 hours and the first few weeks step by step, so they have a clear plan to follow when they'll need it most. Pop it in your folder with everything else.

More guides from Your Final Matters

• Practical later-life planning before you see a solicitor → link to /guides/later-life-planning-before-you-see-a-solicitor
• Organising your ageing parents' information → link to /guides/organising-ageing-parents-information
• Digital legacy and digital assets → link to /guides/digital-legacy-and-digital-assets
• Sandwich-generation family planning → link to /guides/sandwich-generation-family-planning
• Business blind spots for sole traders and microbusinesses → link to /guides/business-blind-spots-for-sole-traders
• Funeral wishes and informed funeral choices → link to /guides/funeral-wishes-and-funeral-choices
• Creating a family handover folder → link to /guides/family-handover-folder
• Turning good intentions into completed actions → link to /guides/turning-good-intentions-into-completed-actions