My aunt died recently and I have been appointed executor of her will, along with my brother, who is co-executor. However since my brother is abroad he has indicated that he does not want to take any part in the administration of the estate and will leave it up to me. Can you advise me whether he has a legal obligation as executor to carry out his duties? I would also like to know whether I will have to wait until probate is granted before I can access the different accounts held in my aunt’s name. Inevitably I will have a number of bills to pay.

You raise a number of points. First, it should be emphasised that although it is a great honour to be appointed an executor it can be an onerous office, requiring considerable time and effort and carrying potential liability either to the beneficiaries or to Her Majesty’s Revenue and Customs in relation to inheritance tax. It is also usually unpaid although the executor can charge his expenses. There is however no legal obligation to accept the office so if an executor is unable or unwilling to fulfil his duties and accept this responsibility then he should renounce. He can do this at any time provided he has not “intermeddled” in the administration of the estate as clearly anyone who has already carried out part of the administration cannot escape his responsibilities by backing out. Once your co-executor therefore has signed a written deed of renunciation and this has been registered in the Probate Registry you will be able to obtain probate yourself as sole executor.

Testators do need to think about making life easier for their executors by simplifying their affairs, giving clear instructions and keeping the documents accessible. They should consider rewarding the executor in some way as even if professionally qualified; executors cannot normally charge a fee for their work unless this is included in the will itself. Solicitors who draft wills usually make sure this is done if they are asked to be executor but not usually otherwise. Equally the will should provide for alternative executors if those appointed cannot act.

As regards your question about access to bank accounts, this is certainly a problem with administration of estates as bank accounts like the other assets are frozen until the executors obtain title through grant of probate. A bank will usually only allow access to the bank account to pay the funeral bill. Building Societies have more discretion and under the Administration of Estates (Small Payments) Act 1965 they can allow withdrawals of up to £5,000. There was some debate recently about raising this limit to £10,000 as it has been in Northern Ireland since 2004 but this has not occurred. Executors will of course be able to open their own account and where necessary can borrow to pay bills but it is a bit frustrating when the money is there in the accounts awaiting probate. This is particularly true of what is likely to be the biggest expense – the payment of inheritance tax to HMRC, which must be done first in order to obtain probate. Once you have probate loans can of course be repaid.

We regret that we cannot reply to individual queries. The above must not be taken as legal advice; readers should consult a solicitor. Readers can e-mail queries to law@timesonline.co.uk

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