Skip to main content
WUHLD
← Back to articles

Executor vs Attorney: What's the Difference in the UK?

· 18 min

Note: The following scenario is fictional and used for illustration.

Emma, 42, carefully appointed her sister Rachel as her attorney under a Lasting Power of Attorney when she was diagnosed with early-onset dementia. Rachel managed Emma's finances expertly for three years as Emma's capacity declined. When Emma died unexpectedly from pneumonia, Rachel assumed she could continue managing Emma's estate—paying final bills, closing accounts, and distributing assets to Emma's two children. She was shocked to discover her authority ended the moment Emma died.

Emma had never made a will or appointed an executor. Rachel had no legal authority to touch Emma's estate. Banks froze accounts. Her children couldn't access their mother's savings for months while the court appointed an administrator.

Emma had planned carefully for incapacity but left nothing in place for death.

According to the Office of the Public Guardian, 1.37 million LPAs were registered in 2024-2025, yet many people who create an LPA never make a will. This article explains the crucial differences between executors and attorneys, why you need both, and how to appoint the right people for each role.

Table of Contents

The Fundamental Difference: Timeline of Authority

The main difference between an executor and an attorney is timing. An attorney acts during your lifetime if you lose mental capacity, while an executor acts after your death to distribute your estate. An attorney's authority ends automatically when you die, and an executor's authority begins at that exact moment.

Think of it as continuous protection. Your attorney protects you during life if you lose capacity. When you die, their authority stops immediately. At that same moment, your executor's authority begins, protecting your estate and family after death.

The roles create seamless coverage with absolutely no overlap. Your attorney cannot act after you die. Your executor cannot act before you die.

In 2024-25, 1.37 million LPA applications were processed in England and Wales, but not all donors also have wills with appointed executors.

When You Need an Attorney:

  • If you develop dementia or Alzheimer's disease
  • Following a stroke or brain injury affecting decision-making
  • During severe mental health crises
  • When chronic illness affects your capacity to manage affairs
  • After a serious accident leaving you unable to communicate

When You Need an Executor:

  • Immediately after death to secure your assets
  • To apply for probate and gain legal authority over the estate
  • To value assets and calculate inheritance tax
  • To settle outstanding debts and close accounts
  • To distribute inheritance to beneficiaries according to your wishes

David, 55, had both documents in place. When he had a stroke and lost capacity, his attorney—his wife—managed his care home fees and sold his house. When David died 18 months later, his executor—his brother—obtained probate and distributed his estate. The transition was seamless because both roles were properly appointed.

These aren't alternative options you choose between. They serve completely different purposes at different times.

What Is an Executor? (Role and Responsibilities)

An executor is a person named in your will to administer your estate after you die. This is the only document that creates executor authority.

Executor authority is confirmed through the probate process. Probate grants took approximately 5 weeks to be issued in July-September 2025, down from 7 weeks in 2024.

Detailed Executor Responsibilities

The executor's responsibilities include:

Initial Tasks (First 2-4 Weeks):

  • Register the death and obtain death certificates
  • Arrange funeral if family agrees
  • Secure the property and valuables
  • Locate the will and all important documents
  • Notify banks, pension providers, and government departments

Probate Application (Weeks 4-12):

  • Identify and value all assets (property, savings, investments, possessions)
  • Calculate any inheritance tax due (£325,000 nil-rate band in 2025-26 according to HMRC guidance)
  • Pay inheritance tax if required (must be paid before probate granted)
  • Complete probate application forms
  • Apply for Grant of Probate from the probate registry

Estate Administration (Months 3-12+):

  • Collect in all assets (close accounts, sell property)
  • Pay outstanding debts, bills, and expenses
  • Settle any disputes between beneficiaries
  • Prepare estate accounts
  • Distribute assets to beneficiaries according to the will
  • Provide final accounting to beneficiaries

Estate administration typically takes 9-12 months minimum, though complex estates with property sales or business assets can take significantly longer.

Sarah appointed her daughter as executor. When Sarah died at 68, her daughter spent 11 months handling probate. She valued the £380,000 estate, arranged viewings to sell Sarah's flat for £295,000, gathered valuations for jewellery and furniture, paid £27,500 inheritance tax on the amount above the nil-rate band, settled credit card debts of £8,400, and finally distributed the remaining £339,100 to Sarah's three children as specified in the will. The process required approximately 80 hours of her time over nearly a year.

The executor role is administrative, legal, and time-consuming. Choose someone organized, trustworthy, and financially competent. For more detail, see What Is an Executor?

What Is an Attorney? (Role and Responsibilities)

An attorney is someone you appoint under a Lasting Power of Attorney to make decisions on your behalf if you lose mental capacity. This authority exists only during your lifetime and ends automatically when you die.

Attorneys are appointed through LPA documents registered with the Office of the Public Guardian. Registration costs £92 per LPA as of November 2025.

The attorney role is governed by the Mental Capacity Act 2005. Attorneys must act in your best interests at all times and follow strict legal principles.

The Two Types of LPA

Property and Financial Affairs LPA allows your attorney to manage bank accounts, pay bills, sell property, and manage pensions. It can be used as soon as registered if you permit, or only when you lack capacity.

Specific powers include:

  • Managing bank and building society accounts
  • Paying household bills and expenses
  • Collecting benefits, pensions, or income
  • Selling your home (if explicitly permitted in the LPA)
  • Making investment decisions
  • Managing business interests
  • Dealing with tax affairs

Health and Welfare LPA allows your attorney to make medical treatment decisions, choose care arrangements, and decide where you live. It can only be used when you lack capacity.

Specific powers include:

  • Giving or refusing consent to medical treatment
  • Deciding where you should live
  • Choosing care home arrangements
  • Making decisions about daily care (washing, dressing, eating)
  • Deciding on life-sustaining treatment (if explicitly permitted in the LPA)
  • Accessing health records on your behalf

Attorney responsibilities include:

  • Acting in your best interests at all times (Section 4, Mental Capacity Act 2005)
  • Keeping detailed financial records and accounts
  • Keeping your money and property completely separate from their own
  • Not making gifts except in limited circumstances (birthdays, holidays, charities you supported)
  • Consulting with you if you retain any capacity for the specific decision
  • Applying the Mental Capacity Act principles to every decision
  • Not making decisions based on their own preferences or benefit

Attorneys can be held legally accountable if they abuse their position. The Office of the Public Guardian investigates complaints and can remove attorneys who fail in their duties.

Michael, 59, was diagnosed with early-stage Alzheimer's. His partner James used the Property and Financial Affairs LPA to manage Michael's pension of £1,850 monthly and pay £4,200 care home fees (using Michael's savings to cover the difference). James kept meticulous records of every transaction. The Health and Welfare LPA allowed James to make decisions about Michael's medication regime, choose a suitable care home closer to family, and later consent to a feeding tube when Michael's condition worsened. Throughout, James consulted with Michael's children and medical team to ensure decisions aligned with Michael's previously expressed wishes.

Choose someone who will advocate for your interests when you can't. For comprehensive guidance, see What Is Lasting Power of Attorney (LPA)?

Executor vs Attorney: Side-by-Side Comparison

Understanding the key differences helps clarify why you need both documents:

Feature Executor Attorney
When They Act After you die During your lifetime if you lose capacity
Authority Ends When estate fully distributed Immediately when you die
Appointed Through Your will Lasting Power of Attorney (LPA)
Legal Framework Wills Act 1837, probate law Mental Capacity Act 2005
Registration Required No (but probate needed to act) Yes (must register LPA before use)
Cost to Create £99-650+ (will creation) £92 per LPA (two types needed)
Time to Activate 5 weeks for probate grant (2025 average) 8-10 weeks for LPA registration
Number of Types One role Two types (Property & Financial, Health & Welfare)
Can Act While You're Alive No Yes (Property & Financial can be immediate)
Can Act After Death Yes (this is when they begin) No (authority ends at death)
Overseen By Beneficiaries, probate court if contested Office of the Public Guardian
Primary Skills Needed Organization, financial literacy, patience Empathy, judgment, advocacy
Typical Duration 9-12 months (one-time process) Ongoing (as long as you lack capacity)
Legal Accountability To beneficiaries and probate law To donor and Mental Capacity Act
Can Make Gifts Only as specified in will Very limited (statutory occasions only)

This comparison makes it clear these roles serve entirely different functions. An executor manages what happens to your assets after death. An attorney protects you and manages your affairs during lifetime incapacity.

Neither role can substitute for the other. You need both for complete protection.

The Critical Misconception: Why Attorneys Can't Act After Death

One of the most dangerous misunderstandings is believing that an attorney can continue acting after the donor dies.

The misconception: "I've appointed my daughter as my attorney, so she'll handle everything when I die."

The reality: Attorney authority ends immediately and automatically at death. No exceptions.

When banks are notified of a death, they freeze accounts. An attorney has no access. Only an executor named in a will can touch the estate.

Attempting to use an LPA after death could be considered fraud.

James appointed his son as attorney but never made a will. When James died, his son tried to use the LPA to close James's bank account holding £45,000. The bank refused. With no will, James died intestate. His son had to apply for Letters of Administration, costing £273 plus months of delay. Under intestacy rules, everything went to James's wife. His son received nothing.

With over 6 million registered LPAs in the UK but only an estimated 40-50% of adults having wills, millions may have this gap in their planning.

Having an LPA does not replace having a will.

Can the Same Person Be Both Executor and Attorney?

Yes, legally there's no restriction preventing the same person from being both your executor and attorney.

Advantages include continuity, trust, simplicity, and efficiency. They already know your wishes and finances.

Disadvantages include workload, burnout risk, skill mismatch, and potential conflict of interest if they're also a beneficiary.

Angela appointed her brother Tom as both. When Angela developed dementia at 62, Tom managed her care for 5 years. When she died at 67, Tom seamlessly transitioned to executor, already knowing every detail. But Tom later admitted the combined burden was exhausting.

The same person can hold both roles, but assess workload honestly. Always name backup attorneys and substitute executors.

Common Mistakes When Appointing Executors and Attorneys

Many people make avoidable errors when setting up these roles. Understanding these mistakes helps you plan more effectively.

Mistake 1: Assuming Family Members Have Automatic Authority

The Error: Believing spouses, adult children, or parents automatically have legal authority to manage your affairs or estate.

The Reality: In England and Wales, no one has automatic authority to act on your behalf during incapacity or manage your estate after death unless properly appointed through legal documents.

Real Consequence: When Margaret, 76, had a severe stroke, her daughter assumed she could access Margaret's bank account to pay care home fees. The bank refused. With no LPA in place, the family spent £3,200 and 5 months obtaining deputyship through the Court of Protection while Margaret's savings remained frozen.

Mistake 2: Creating Only One Document

The Error: Making a will but not an LPA, or creating an LPA without a will, believing one document is sufficient.

The Reality: Each document covers a different time period. An LPA protects during lifetime incapacity. A will protects after death. Neither covers both situations.

Real Consequence: See the scenarios in the "What Happens If You Only Have One Document?" section below.

Mistake 3: Appointing Someone Who Lives Abroad

The Error: Naming a trusted person who lives in another country as executor or attorney without considering practical difficulties.

The Reality: Executors based abroad face significant challenges. They must travel to the UK multiple times for probate appointments, property viewings, and asset collection. Attorneys abroad struggle with day-to-day management of UK finances and health decisions.

Better Approach: Appoint someone UK-based, or appoint the overseas person jointly with a UK resident who can handle practical tasks.

Mistake 4: Not Telling People They've Been Appointed

The Error: Naming someone as executor or attorney but never informing them or discussing responsibilities.

The Reality: The appointed person may be unwilling or unable to act when the time comes. They may not know where to find your will or LPA documents. They may not understand what's expected of them.

Better Approach: Have conversations with anyone you appoint. Confirm they're willing to serve. Tell them where documents are stored. Discuss your wishes and values.

Mistake 5: Appointing Too Many People Without Clarity

The Error: Naming multiple executors or attorneys to "be fair" without specifying whether they must act jointly (all agree) or can act separately.

The Reality: Joint executors or attorneys who disagree can create deadlock. Neither can act without the other's agreement. If one is unavailable or uncooperative, everything stops.

Better Approach: For executors, one or two is usually sufficient. For attorneys, specify "jointly and severally" if you trust them to act independently, or "jointly" only if unanimous decisions are essential.

Mistake 6: Never Updating Your Appointments

The Error: Appointing someone 20 years ago and never reviewing whether they're still appropriate.

The Reality: People's circumstances change. Your chosen executor may have moved abroad, developed health problems, or experienced financial difficulties. Your attorney may no longer be someone you trust implicitly.

Better Approach: Review your will and LPA every 3-5 years and after major life changes (divorce, death of appointee, family fallouts, relocation).

Mistake 7: Appointing Someone Older Than You

The Error: Naming parents or elderly relatives as executors or attorneys.

The Reality: They may predecease you or lack capacity themselves when needed. An 80-year-old executor may struggle with the demanding administrative work.

Better Approach: Choose people younger than you and in good health. Always name substitutes in case your first choice can't act.

Mistake 8: Choosing Based Only on Closeness, Not Capability

The Error: Appointing someone because they're family or your best friend, without considering whether they have appropriate skills.

The Reality: Love and trust don't automatically translate to administrative competence, financial literacy, or good judgment under pressure.

Better Approach: Assess capability honestly. An executor needs organizational skills. An attorney needs sound judgment and assertiveness. If your closest person lacks these, consider appointing someone more suitable.

What Happens If You Only Have One Document?

Incomplete planning creates expensive gaps.

If You Only Have LPA (No Will)

Your attorney manages affairs during incapacity. But when you die, attorney authority ends. With no will, you die intestate. The court appoints an administrator. Your assets may go to unintended people under intestacy rules.

Karen had an LPA appointing her partner of 15 years. She never made a will. When Karen died at 54, her partner had no authority. Karen's £280,000 estate went to her estranged sister under intestacy rules. Unmarried partners have no inheritance rights under intestacy. If Karen had made a will, her partner would have inherited.

If You Only Have Will (No LPA)

Your executor distributes your estate after death. But if you lose capacity before death, no one has authority. Family must apply to Court of Protection for deputyship—costing £371 application fee plus legal fees often reaching £2,000-5,000.

Robert had a will but no LPA. At 71, he had a stroke. His son couldn't access Robert's pension for care. The family spent £4,500 and 6 months on deputyship. An LPA would have cost £92 and taken 8-10 weeks.

The Complete Solution

LPA protects during lifetime incapacity. Will protects after death. Both together provide seamless protection.

How to Choose the Right Person for Each Role

Executors and attorneys need different skills.

Choosing an Executor

Look for someone organized, financially competent, impartial, emotionally resilient, available, and trustworthy.

Red flags: disorganized, financially struggling, conflicts with beneficiaries, lives abroad, or elderly themselves.

You can appoint a professional executor (typically 2-5% of estate). Always appoint a substitute executor.

Choosing an Attorney

Look for someone absolutely trustworthy, understanding of your values, with good judgment, emotionally mature, available, assertive, and younger than you.

Red flags: don't fully trust them, financially irresponsible, lives very far away, or demonstrated poor judgment.

You can appoint multiple attorneys jointly (must all agree) or jointly and severally (can act independently). Always appoint a replacement attorney.

Consider different people if skills differ significantly. Discuss your wishes with both chosen attorney and executor before appointing them.

Executors and attorneys operate under different legal frameworks with distinct creation and activation processes.

Creating Executor Authority (Through Will)

Executors are appointed by naming them in your will. The will must meet strict legal requirements under the Wills Act 1837 Section 9:

  • Must be in writing
  • Must be signed by you (the testator)
  • Must be witnessed by two independent witnesses who are present at the same time
  • Witnesses cannot be beneficiaries or married to beneficiaries

The executor has no authority until you die. Simply being named in a will gives them no power while you're alive.

The Probate Process Step-by-Step

When you die, the executor must obtain legal authority through probate:

Step 1: Locate the Will and Identify Assets (Weeks 1-4) The executor finds the original will, values all assets, and identifies any debts.

Step 2: Complete Probate Application Forms (Weeks 4-8) The executor completes forms PA1P (probate application) and IHT forms (inheritance tax), provides details of the estate, and signs a statement of truth.

Step 3: Submit Application to Probate Registry (Week 8) Documents are submitted with the original will and the probate fee. 60,132 probate applications were submitted in July-September 2025.

Step 4: Probate Registry Review (Weeks 9-13) The probate registry checks the application, validates the will, and processes the grant. Average processing time is now 5 weeks, down from 7 weeks in 2024.

Step 5: Grant of Probate Issued (Week 13) The executor receives the official Grant of Probate, giving them legal authority to manage the estate.

Cost: £300 for estates valued over £5,000 (no fee for estates under £5,000).

Creating Attorney Authority (Through LPA)

Attorneys are appointed by completing LPA forms. You need separate LPAs for Property and Financial Affairs and Health and Welfare (two separate documents, two separate registrations).

The LPA creation process involves:

Step 1: Complete the LPA Form You fill in the LPA form (available from gov.uk/power-of-attorney or via online service). You specify your attorneys, any restrictions on their powers, and whether they act jointly or jointly and severally.

Step 2: Certificate Provider Signs An independent person (certificate provider) confirms you understand what you're doing and aren't under pressure. They must have known you for at least two years or be a professional (solicitor, doctor, social worker).

Step 3: You and Attorneys Sign You sign the LPA, then each attorney signs to confirm they're willing to act.

The LPA Registration Process Step-by-Step

The LPA must be registered before it can be used:

Step 1: Notify People of Registration (4-Week Statutory Period) You must notify people named to be told about the registration (usually family members). They have 4 weeks to object if they have concerns about the LPA.

Step 2: Submit to Office of the Public Guardian After the 4-week notice period, the LPA is sent to the OPG with the registration fee of £92.

Step 3: OPG Processing (4-6 Weeks) The OPG checks the LPA is correctly completed, all signatures are present, and there are no objections.

Step 4: Registration Complete The OPG registers the LPA and returns stamped copies to you and your attorneys. Total timeline: 8-10 weeks from submission.

Cost: £92 per LPA as of November 2025. Reductions or exemptions available for people receiving certain benefits.

When Authority Begins and Ends

Executor Authority:

  • Begins: When you die and Grant of Probate is issued
  • Ends: When all estate assets are distributed and accounts finalized

Attorney Authority:

  • Begins: When LPA is registered (Property & Financial Affairs can be used immediately if you permit; Health & Welfare only when you lack capacity)
  • Ends: Immediately when you die—no extension, no exceptions

Both roles require formal legal processes. Neither is automatic.

Making Sure You Have Both Documents in Place

Complete estate planning means having both a will with executor and a registered LPA with attorney.

If You Have Neither: Start with a will, then add LPA. Ideally do both simultaneously.

If You Only Have a Will: Create LPA urgently. Incapacity can happen suddenly.

If You Only Have LPA: Create a will immediately. LPA offers zero protection after death.

How to Create a Will with Executor

Options include DIY (free but risky), solicitor (£650+), or online service like WUHLD (£99.99). Appoint at least one executor and a substitute.

How to Create LPA with Attorney

Create via paper form from gov.uk/power-of-attorney (£92 per LPA), online service at lastingpowerofattorney.service.gov.uk (£92), or solicitor (£300-500+). You need both types for complete protection (£184 total). Allow 8-10 weeks for registration.

Create both documents while you have mental capacity. Don't wait for crisis.

Store your will safely where your executor can find it—see Where to Store Your Will Safely. Registered LPAs are stored by the Office of the Public Guardian.

Frequently Asked Questions

Q: What is the main difference between an executor and an attorney in the UK?

A: The main difference is timing: an attorney acts during your lifetime if you lose mental capacity, while an executor acts after your death to distribute your estate. An attorney's authority ends automatically when you die, and an executor's authority begins at that point.

Q: Does a power of attorney automatically become an executor when someone dies?

A: No, this is a common misconception. An attorney's authority under a Lasting Power of Attorney ends immediately when the donor dies. Only an executor named in the will has authority to manage the estate after death.

Q: Can the same person be both my executor and my attorney?

A: Yes, the same person can hold both roles in the UK. However, they must be appointed separately through different documents—an executor through your will and an attorney through a Lasting Power of Attorney. The roles have completely different responsibilities and don't overlap.

Q: When does an attorney's power end?

A: An attorney's power under a Lasting Power of Attorney ends automatically when the donor dies. It cannot be used to manage affairs after death—that responsibility passes to the executor named in the will.

Q: What happens if I have an LPA but no will?

A: Your attorney can manage your affairs while you're alive but lack capacity. However, when you die without a will, your attorney has no authority. Your estate will be distributed according to intestacy rules, and the court will appoint an administrator (not your attorney) to handle your estate.

Q: Do I need both a will with an executor and a Lasting Power of Attorney?

A: Yes, ideally you need both for complete protection. An LPA protects you if you lose capacity during your lifetime, while a will with an executor ensures your estate is distributed according to your wishes after death. Neither document can replace the other.

Q: Can an executor make decisions before someone dies?

A: No, an executor has no legal authority until the person dies and probate is granted. Only an attorney appointed under a Lasting Power of Attorney can make decisions during the person's lifetime if they lack capacity.

Conclusion

Key takeaways:

  • Executors act after death; attorneys act during life if you lose capacity—the roles don't overlap
  • Attorney authority ends automatically when you die; executor authority begins then
  • Having only one document leaves dangerous gaps in protection
  • The same person can be both executor and attorney but must be appointed separately
  • Complete estate planning requires both will (with executor) and LPA (with attorney)

Understanding the difference between executors and attorneys is the first step toward complete protection. These roles aren't alternatives—they're complementary safeguards working together to protect you during incapacity and your family after death.

By appointing the right people in both roles, you ensure seamless continuity. Don't leave this to chance or assume one document covers everything.

Need Help with Your Will?

Understanding the difference between executors and attorneys is just the beginning—now you need to ensure you have both documents in place. While an LPA protects you during life, your will with a properly appointed executor ensures your estate is distributed exactly as you intend after death.

Create your will with confidence using WUHLD's guided platform. For just £99.99, you'll get your complete will (legally binding when properly executed and witnessed) plus three expert guides. Preview your will free before paying anything—no credit card required.

Legal Disclaimer: This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.

Sources: