When a person dies someone has to arrange the funeral and deal with their estate - money, property and any possessions owned by them. The people who do this are called executors.

Usually executors are appointed in the will. But if the person who died left a will but forgot to do this - or all the executors have died before them - the person who inherits the remainder of the estate - after all the debts, taxes and legacies have been paid - is the executor.

Where this is more than one person, all are entitled to be executors. If no valid will was left, an executor has to be appointed by the Court

• Registering the will promptly.

• Finding out what money, property and possessions are in the estate.

• Drawing up a full list with the value of each item.

• Obtaining confirmation by lodging this inventory together with the will and any codicils, other relevant documents and a cheque for confirmation dues at the local Sheriff Court (this gives you authority to act as executor).

• Collecting in the various assets and selling what needs to be sold.

• Arranging for the payment of any debts, funeral expense, taxes and any other expense.

• Distributing the estate to those entitled under the will or according to the rules which apply when there is no will.

The correct legal procedures must be followed when carrying out these tasks. Executors may choose to administer the estate themselves or get professional help from a solicitor or bank. If the estate is a 'small estate' - below £25,000 in value before deducting debts - the local Sheriff Court will help in obtaining confirmation.

Solicitors and banks will charge a fee to administer the estate, based mainly on the total value of the estate and the time spent on it - banks tend to be more expensive. This fee is payable out of the estate and not by the executors. Executors who are unhappy about the size of the free charged by solicitors can apply to the local Sheriff Court to be independently assessed.

• The estate is large.

• A business or farm is involved.

• The will set up a trust.

• Legal rights - the rights a spouse or children have to a fixed share of the money and possessions - are going to be claimed.

• The will is not clear.

Information obtained from Age Concern Fact sheet 14s 'Dealing with someone's estate' February 2005. www.ageconcern.org.uk.