Executor Renunciation (2026): What Happens When a Named Executor Refuses to Act

What renunciation actually means

Renunciation is a formal step governed by rule 37 of the Non-Contentious Probate Rules 1987 (NCPR 1987), which sets out the rules on renunciation of probate and administration. The renouncing executor signs a written renunciation, which the Probate Registry retains on the probate file. Once filed, the executor has no further standing in the administration — the person cannot later change their mind and extract a grant of probate as executor.

The distinction between renunciation and reserving power matters in practice. An executor who simply does nothing at the outset, while a co-executor applies for the grant, has not renounced. Under NCPR 1987 r.27, where power to apply for a like grant is to be reserved to executors who have not renounced, the applying executor must give notice to those who are standing aside — those executors are said to have power reserved. The grant of probate notes this, and the executor with power reserved may later apply to prove the will if circumstances change, for example if the acting executor dies. Reserving power preserves optionality. Renunciation does not.

The PA15 form and how to file it

Form PA15 (Renunciation of Probate) is a short statutory form available from HM Courts & Tribunals Service. The renouncing executor completes and signs it before a witness — the witness must be an independent adult, not a beneficiary of the estate. The signed form is filed with the Probate Registry, either submitted alongside another executor's application for the grant or sent separately if the renunciation precedes any application.

There is no fee for filing PA15 itself. The renunciation takes effect on receipt by the Registry, not on any later date. Solicitors sometimes act as witnesses and can advise whether the circumstances call for renunciation or a power-reserved arrangement, but filing is straightforward and does not require legal representation.

The intermeddling bar

The most consequential rule in this area is the intermeddling bar. An executor who has "intermeddled" in the estate — that is, taken steps that amount to acting in the capacity of executor — loses the right to renounce. This is a common law doctrine, confirmed by the Probate Registry in practice: once an executor has administered, the right to file Form PA15 is gone, and the executor must continue or face potential liability.

What counts as intermeddling is narrower than most people assume. Arranging the funeral, notifying government departments of the death, and taking reasonable steps to protect estate assets while deciding whether to accept the role generally do not constitute intermeddling. Collecting debts owed to the estate, selling estate assets, or distributing property to beneficiaries will cross the line. The practical rule: do nothing that only an executor has authority to do until you have decided whether to accept the appointment.

Where an executor has intermeddled but genuinely cannot continue, the court retains jurisdiction under section 50 of the Administration of Justice Act 1985 to remove an executor and substitute another, but that is litigation, not a simple form-filing exercise.

Who takes over after renunciation

The answer depends on what the will says and how many executors were named.

If the will names substitute or alternative executors — a provision sometimes drafted as "if [primary executor] is unable or unwilling to act, then [name] shall act as executor" — those persons step into the role on renunciation of the primary. No court order is required; they simply apply for the grant.

Where there is no substitute executor named, or all named executors have renounced, administration passes under the NCPR 1987 r.20 chain. A residuary beneficiary named in the will is entitled to apply for a grant of letters of administration with the will annexed (often called "admin with will annexed"). The administrator has the same powers as an executor for all practical purposes, but the grant takes a different form. Beneficiaries with equal entitlement may have to agree among themselves who applies, or one may renounce their own right to administer.

Where the estate is intestate — no valid will — the Administration of Intestate Estates rules under the Non-Contentious Probate Rules apply, and the order of priority for administrators runs through spouse or civil partner, then children, then other relatives in the sequence set out in NCPR 1987 r.22.

HMRC inheritance tax and the timing problem

A named executor who renounces before obtaining the grant does not escape all responsibility for inheritance tax. Under the Inheritance Tax Act 1984, personal representatives — a term that includes executors — bear primary liability for IHT on the estate. However, once renunciation is filed and the grant issues in the name of another person, that person becomes the personal representative and assumes primary liability going forward.

The practical complication arises because HMRC generally requires an IHT account (form IHT400 for estates where tax is due or the estate does not qualify as an excepted estate) to be submitted before probate is granted. Smaller or exempt estates may qualify as excepted estates and use a simplified process rather than filing a full IHT400; the applicable procedure depends on the estate's value and composition at the relevant date. A renouncing executor who has not acted in the estate has no obligation to submit IHT returns — that falls to whoever proceeds with the grant application. The administrator or remaining executor must obtain an IHT reference, submit the account, and arrange payment before the Probate Registry will issue the grant.

For 2026, the IHT nil-rate band remains £325,000, with the residence nil-rate band at £175,000 for qualifying transfers to direct descendants. The 10-year freeze on both thresholds continues. Estates below the relevant threshold complete a simpler declaration, but the personal representative at the time of grant still bears the paperwork obligation.

Renunciation and the grant application process

Whoever takes over from a renouncing executor must start the probate application from scratch. The application goes to the Probate Registry — in 2026 this is handled via the MyHMCTS online portal for solicitors, or by paper application for those proceeding without legal representation. The registry fee for estates over £5,000 is currently £300 for personal applicants and the same for solicitor applications, with no fee for smaller estates.

A clear, accurate covering letter helps the Registry process the application smoothly, particularly where renunciation forms or multiple executor situations complicate the file. Forms Legal's probate application cover letter provides a structured template that sets out the circumstances — including any renunciations — in the format registries expect.

Executors who go missing or lack capacity

Two situations arise in practice that look like renunciation but are not. First, a named executor who has died before the testator or before the grant is simply disregarded — no renunciation is needed because the appointment lapses. Second, an executor who lacks mental capacity cannot renounce and cannot act. Under those circumstances, someone with authority under the Mental Capacity Act 2005 to act on that person's behalf, or the court, may authorise a substitute arrangement.

An executor who simply cannot be located after reasonable efforts presents a third scenario. The Probate Registry may accept an application from remaining executors with an explanation that the missing executor's whereabouts are unknown and that citation or renunciation is not possible. Citation — a formal notice served on an executor demanding they either act or renounce — is available under NCPR 1987 r.47 and can compel a reluctant executor to respond.

Getting the decision right

Renouncing is not a decision to take lightly. The role of executor carries real responsibility and often real work, particularly in larger or more complex estates, but it also carries authority. A beneficiary who renounces administration rights may have less control over how the estate is administered. A family member who renounces because the task looks difficult may find themselves regretting the decision if the substitute administrator acts contrary to what the deceased would have wanted.

Reserving power, by contrast, costs nothing and preserves future options. For executors who are genuinely uncertain, it is usually the better starting point — act alongside a co-executor for now, see how administration proceeds, and only renounce if the circumstances later make it clear that complete withdrawal is necessary. Once PA15 is filed and the renunciation is on the probate file, that decision is final.