The Executor’s Year: Must Beneficiaries Wait 12 Months?
Understand what the first year after death means for distributions, what work must continue and what to establish when an estate takes longer.
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Do beneficiaries have to wait a year?
The executor’s year is not a compulsory waiting period or a guaranteed completion date. Under section 44 of the Administration of Estates Act 1925, subject to the preceding provisions of the Act, a personal representative is not bound to distribute before one year has passed from death.
A suitable payment may be possible earlier. Equally, a justified administration can take longer. The question is what work, liability or uncertainty prevents a safe distribution.
When does the executor’s year start?
It runs from the date of death, not the date of the Grant or the day the executor begins work. The rule applies to personal representatives, including administrators dealing with intestacy.
Illustration only: if someone dies on 15 March and probate issues on 1 November that year, the executor’s year runs to the following 15 March. The Grant does not start a fresh twelve months.
Can an executor pay beneficiaries before the year ends?
Yes, where the circumstances and legal position allow it. HMRC’s guidance on the executor’s year recognises that distributions can occur during that period. This does not make an early payment safe in every estate.
Before considering an interim distribution, establish the available funds, the beneficiary’s entitlement, debts and tax, administration expenses, any relevant claim and an appropriate reserve. A large bank balance alone does not establish how much can be paid.
For the practical assessment, see money cannot be distributed: what should an executor do?
What must continue during the year?
Section 44 concerns distribution timing. It does not put the administration on hold. Section 25 requires personal representatives to collect and administer the estate according to law, and to provide an inventory and account when required by the court.
- Identify and protect assets, including appropriate property insurance and security.
- Progress the Grant, valuations, debts and tax work as appropriate.
- Keep clear records of receipts, payments, decisions and outstanding tasks.
- Respond reasonably to requests for information, taking account of the beneficiary’s interest and the administration stage.
- Comply with applicable notices, orders and deadlines.
“We are still within the executor’s year” is not a complete explanation for unanswered accounts requests or inactivity. See how an executor should respond to accounts requests, or the beneficiary-facing accounts guide.
Which other dates need separate attention?
| Date or timetable | Why it is separate |
|---|---|
| Executor’s year | Runs from death and concerns the obligation to distribute; it does not postpone every other duty. |
| Inheritance Tax payment | Where payable, the usual deadline is the end of the sixth month after the month of death. Payment arrangements and exceptions need checking. |
| Inheritance Act claim | The ordinary section 4 application period is six months from the first relevant Grant, subject to court permission for a late application and the applicable statutory provisions. |
| Court order or procedural notice | Follow the particular document and rule. The executor’s year does not extend its response date. |
| Promised progress update | This is a communication commitment, not necessarily a statutory deadline. Give a revised explanation if circumstances change. |
Check HMRC’s Inheritance Tax payment guidance and section 4 of the Inheritance (Provision for Family and Dependants) Act 1975. Neither a family dispute nor negotiations should be assumed to stop a legal clock. Separate administration-period tax reporting duties may also arise.
Must the estate be paid out after twelve months?
There is no automatic payout on the anniversary. A property sale, unresolved tax, a creditor claim, disputed entitlement or unfinished accounts may justify further time. The reason, work done and plan to resolve the outstanding issue matter.
The end of the year is a useful review point: what remains, why does it prevent payment, what reserve is needed and when will the position be reviewed? Avoid treating “the estate is complicated” as a substitute for identifying the task.
Persistent inactivity needs a different response from documented work awaiting a third party. An elapsed year alone does not decide whether there has been a breach of duty or whether removal is appropriate.
A useful update explains four things
- What administration work has been completed.
- What remains outstanding and who is dealing with it.
- Why it affects the proposed payment or reserve.
- The next step and a realistic review date.
Distinguish confirmed figures from estimates. If property costs continue, use the carrying-cost calculator to organise them. Those costs inform decisions; they do not by themselves establish liability for delay.
What should a beneficiary ask?
Ask for the current stage, the particular obstacle to distribution, an appropriate account or explanation and the next review date. Identify your entitlement and any previous request. If you receive no adequate answer, the beneficiary inventory and accounts check can help organise what remains missing.
If a release, waiver or disputed deduction is proposed, or a claim or court paper has arrived, obtain advice on that issue rather than relying on the anniversary alone.
A Defined Review with Justin Patten
Stage 01: Factual Audit & Action Plan costs £400 + VAT (£480 including VAT). Justin personally reviews up to 20 selected core pages, discusses the issue with you in a 30-minute consultation and provides a two-page Action Plan.
The review can identify the reason for delay, missing information and proportionate next steps. It does not include routine estate administration, preparation of tax returns or a guarantee that funds can be distributed.
The Action Plan is normally delivered within three working days after the consultation and receipt of all required documents, whichever is later. See scope, exclusions and fee-credit terms.
Any further work requires a separately agreed scope and fixed fee, approved by you in writing before it begins. You can stop after the Action Plan. An enquiry does not commit you to payment.
General information, not advice on an individual estate. For a live deadline, issued proceedings or an immediate asset risk, obtain prompt appropriate advice; do not wait for Stage 01.
Written by Justin Patten, Solicitor, principal of Human Law and author of The Out-of-Court Executor. Reviewed 22 October 2026.