The ScottishWill Guide
Executors in Scottish Wills: Plain-English Guide (Scots Law 2026)
Choose someone you trust. Give them a clear plan.
This guide explains who can be an executor in Scottish wills, what the role involves, and how to choose joint or substitute executors.
Explore the steps below, or create a Scottish will online here if you are ready to put your choices in writing.
Contents
- 1. What is an executor in a Scottish will?
- 2. Who can be an executor?
- 3. What does an executor actually do?
- 4. Can I appoint more than one executor?
- 5. Should I appoint a substitute executor?
- 6. Who cannot act as an executor?
- 7. Can an executor also be a beneficiary?
- 8. Executor age requirements in Scotland
- 9. Can an executor witness the will?
- 10. Executors and “Confirmation” in Scotland
- 11. When should you consider professional executors?
- 12. How to choose the right executor
- 13. Quick FAQs about executors in Scottish wills
- 14. Related Scottish will guides
1. What is an executor in a Scottish will?
An executor is the person responsible for administering your estate after you die. They gather the assets, deal with debts and tax, and distribute what remains to the people entitled to inherit.
The executor must follow the will and the law. This includes dealing with any applicable Legal Rights, rather than simply handing out the gifts listed in the will.
An executor appointed in a will is known as an executor nominate. Where a court appointment is needed, the term is executor dative.
Sources: Scottish Government guidance on executors and the Succession (Scotland) Act 1964.
An executor acts after death. An attorney acts during the person’s lifetime under a separate power of attorney. See our guide to power of attorney vs executor.
2. Who can be an executor in Scotland?
A family member, friend or professional can act as an executor. For an individual, start with these three checks:
Old Enough
At least 16 when acting as executor.
Able to Act
Has the capacity to understand and carry out the role.
Willing to Help
Agrees to take on the responsibility.
A spouse or partner, adult child, sibling, close friend or trusted colleague may be a good choice. Ask them first, and consider their time, health and confidence with paperwork.
Citizens Advice Scotland confirms the minimum age of 16. The wider legal-capacity framework is in the Age of Legal Capacity (Scotland) Act 1991.
You can appoint executors through the ScottishWill online process.
3. What does an executor actually do?
The role combines practical organisation, legal duties and communication with beneficiaries. This overview shows how the main tasks fit together.
From First Steps to Final Distribution
Secure & Notify
Find the will, protect property and possessions, and notify banks, pension providers and insurers.
Value & Record
Build an inventory of assets and debts. Keep records and establish the estate’s tax position.
Obtain Confirmation
Complete the necessary tax steps and apply to the Sheriff Court where Confirmation is required. Then collect the assets.
Settle Debts & Claims
Deal with funeral and administration costs, debts, tax and any applicable inheritance claims.
Distribute & Account
Once it is safe to distribute, transfer the remaining estate to those entitled to it and provide clear estate accounts.
Keep records throughout. Tasks can overlap, particularly funeral costs and tax. This is an overview, not a fixed timetable.
Executors do not need to be lawyers, but the work can be substantial and mistakes can create personal liability. Get advice before distributing an estate if there are unresolved debts, claims or disputes.
Sources: Scottish Government: the executor’s duties, Citizens Advice Scotland: dealing with an estate and HMRC: paying Inheritance Tax before Confirmation.
4. Can I appoint more than one executor?
Yes. You can appoint one executor or more than one. Choose people who can communicate and work together.
A partner and adult child, two siblings, or a friend and professional are possible combinations. More people can share the workload, but can also make decisions harder.
Do not assume that either every decision needs every signature or that one executor can always act alone. The will, applicable rules and particular transaction matter. Seek advice if joint executors disagree.
5. Should I appoint a substitute executor?
A substitute is a useful fallback if your first choice dies before you, declines the role or cannot act. The wording of the appointment determines when the substitute can step in.
Your First Choice, With a Fallback
First Choice
Named Executor
Willing & Able
Accepts the role and can act.
Administers the Estate
With advice or practical help as needed.
If They Cannot Act
Check the Will
Named Substitute
Check that the appointment applies.
May Take the Role
If willing, eligible and properly appointed.
If no appointed executor can act, get advice on the appropriate court appointment. Replacing someone who has already begun administering an estate can require a different process.
For example, you might name your partner first and a trusted sibling as substitute. Keep their details current, and let both know where the signed original will is stored.
6. Who cannot act as an executor?
An individual under 16 cannot act as an executor in Scotland. Someone who lacks the necessary capacity cannot undertake the role personally. A person who is unwilling should not be relied upon to accept it.
Practical availability matters too. Serious illness, living far away or difficult family relationships may make an appointment unsuitable, even where the person is legally eligible.
If there are concerns about a proposed executor’s ability, conduct or legal position, take advice before appointing them. Removing or replacing an executor after a death may require court involvement.
7. Can an executor also be a beneficiary?
Yes. The same person can administer the estate and inherit under the will. A spouse, partner or child may therefore be both executor and beneficiary.
The roles are different. Acting as executor does not give someone an extra entitlement to the estate, and their own inheritance must not take priority over their duties to others.
Responsibility
Executor
Administers the estate.
Entitlement
Beneficiary
Receives their inheritance.
Source: Brodies’ explanation of executors and beneficiaries.
8. What age must an executor be in Scotland?
An individual must be 16 or over to act as an executor in Scotland. This is an eligibility rule, not a recommendation to choose the youngest possible person.
Consider whether they have the maturity, time and support to manage financial information and speak with banks, beneficiaries and advisers.
Source: Citizens Advice Scotland: wills and inheritance for young people.
9. Can an executor witness the will?
Being named as an executor does not, by itself, prevent a person from witnessing a Scottish will. Nevertheless, choosing an independent witness who is not inheriting is sensible practice and helps avoid questions later.
For a self-proving paper will, the witness must meet the Scottish witnessing requirements. These include being at least 16, having capacity to witness, knowing the maker or having credible information about their identity, and witnessing the signature or its acknowledgement. The witness’s name and address must also be recorded.
Follow the complete instructions supplied with your will. A neighbour, colleague or family friend may be suitable if they meet the requirements.
Source: Requirements of Writing (Scotland) Act 1995, section 3.
Read the How to Write a Scottish Will guide and our specific Scottish will signing guidance.
10. Executors and “Confirmation” in Scotland
Confirmation is the court document giving executors authority to collect and administer the deceased’s assets. The application is made to the Sheriff Court and includes an inventory of the estate.
Whether it is needed depends on the assets and the requirements of the organisations holding them. The number of bank accounts alone does not decide the answer.
Court Procedure
£36,000 Is a Procedure Threshold
At £36,000 or less, the small-estate procedure applies. Above £36,000, the estate is classed as large. The court uses the estate’s gross value before deducting debts.
This is not a blanket exemption from Confirmation. The sheriff clerk can help prepare a small-estate inventory; the courts recommend legal advice for large estates.
If Inheritance Tax is due, payment and reporting requirements may need attention before Confirmation is granted.
Sources: Scottish Courts: dealing with a deceased’s estate and HMRC: paying Inheritance Tax. Court guidance checked on 15 September 2026.
11. When should you consider a professional executor?
Professional help can be useful where there are business assets, property abroad, trusts, disputed wishes or difficult family circumstances.
You have two different options: appoint a professional as executor in the will, or appoint a family member or friend who can instruct a solicitor later. Getting legal help does not necessarily mean changing who the executor is.
Discuss fees and how they will be calculated before making a professional appointment. Executors dealing with a large estate or property should consider legal advice even if the family relationships are straightforward.
See Scottish Government guidance on using a lawyer and the Scottish Courts’ estate guidance.
12. How to choose the right executor
Start with someone you trust, then have a practical conversation about the work involved.
Ask Before You Appoint
Check that they are comfortable accepting the responsibility.
Choose Organisation & Judgement
Look for someone who can keep records, handle money carefully and ask for help.
Consider the People Involved
Choose someone able to communicate calmly with beneficiaries and any joint executors.
Make the Practical Details Clear
Tell them where the original will is stored. Review the appointment when circumstances change.
Living nearby can help, but reliability, availability and good communication are more important than simply being the closest relative.
13. Quick FAQs about executors in Scottish wills
Do executors get paid?
Reasonable out-of-pocket expenses incurred in administering the estate can normally be reimbursed from it. Payment for an executor’s own time is a separate question and should not be assumed. Check the will and any professional charging arrangements.
Can an executor refuse to act?
A named executor can generally decline before taking up the role. If they have already started acting, or were appointed by the court, they should take advice about the correct procedure. Whether a substitute can step in depends on the will and circumstances.
Can I remove an executor later?
While you have the necessary capacity, you can change the appointment through a properly prepared new will or codicil. Do not simply alter the signed original. A new will needs appropriate revocation wording, especially if another will covers assets elsewhere.
Do executors have to use a solicitor?
Not always. An executor may handle an estate personally, but remains responsible for administering it correctly. Legal advice is particularly useful for large estates, property, disputes or any uncertainty about the procedure.
Further guidance: Citizens Advice Scotland on changing wills and executor appointments and Scottish Government guidance on expenses and legal help.
Put Your Choice in Writing
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Choose your executors through our straightforward online process, for a clear, fixed price. The questions usually take around ten minutes, and your completed Will Pack is usually emailed within two business days.
Questions before you begin? Contact us and we’ll help with the next step.