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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts & estates: paying executors

Executors are not entitled to remuneration, unless the will specifically provides for this. If it does, the recipient’s status determines whether the payment is net of tax.

The executor is a professional

The payment is an expense of administration. No income tax is deducted.

The executor is not a professional

The payment is a charge on the estate. It is paid net of income tax.

A non-professional executor employs a professional agent

The payment is an expense of administration. No income tax is deducted.