Executor Duties Ireland — A Complete Guide for Cork Executors

Being named as executor in someone's will is an honour — but it comes with significant legal responsibilities. This guide explains what an executor must do in Ireland.

What is an Executor?

An executor is the person named in a will to administer the deceased's estate. Their job is to carry out the wishes of the deceased as set out in the will — collecting assets, paying debts, and distributing to beneficiaries.

Step-by-Step Executor Duties

1. Locate and Safeguard the Will

Find the original will — not a copy. Inform all relevant parties of the death. Secure all assets (property, bank accounts, valuables) immediately.

2. Register the Death

Register the death with the civil registration service within 3 months. Obtain multiple certified death certificates — you will need them for banks, Revenue, and the Probate Office.

3. Identify and Value All Assets

List all assets in the estate: property (valued by auctioneer), bank accounts, investments, pension death benefits, business interests, personal property. Also identify all debts and liabilities.

4. Revenue Affidavit (CA24)

File an Inland Revenue Affidavit (CA24) with Revenue listing all assets and their values. Pay any Capital Acquisitions Tax (CAT/inheritance tax) before probate can be completed.

5. Apply for Grant of Probate

Submit the oath, CA24 and supporting documents to the Probate Office. Hugh Phelan Solicitor prepares and files this application for Cork executors.

6. Pay Estate Debts

Pay all outstanding debts — mortgage balance, loans, utility bills, funeral expenses — from estate assets before distributing to beneficiaries.

7. Distribute the Estate

Once the Grant of Probate is issued and debts paid, distribute assets to beneficiaries in accordance with the will. Transfer property through the Land Registry.

8. Account to Beneficiaries

Provide a full account of the estate administration to beneficiaries — income received, debts paid, assets distributed.

Frequently Asked Questions

What are the duties of an executor in Ireland?

An executor must locate the will, register the death, value the estate, file the Revenue Affidavit, apply for the Grant of Probate, pay debts and distribute the estate to beneficiaries.

Can an executor be held personally liable in Ireland?

Yes. An executor can be personally liable for errors in estate administration — including distributing assets before paying all debts or failing to pay Revenue.

Do I need a solicitor as an executor in Ireland?

Not legally required, but strongly recommended. Most executors engage a solicitor due to the complexity of the process. Hugh Phelan Solicitor in Cork provides full executor support. Call 021-489-7134.