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Roles within Wills: Executors, Trustees, Guardians and Beneficiaries explained

Published 6 September 2026 · 9 min read

Making a Will involves more than simply deciding who should inherit your estate. When making a Will, you will be asked to appoint individuals to a number of roles. In this article, we explain what these roles are, whether they are mandatory or optional, and what each of them means.

1. What is a Testator?

The Testator is the person who makes the Will. In simple terms, if you are making a Will, you are the Testator.

The Testator decides what they would like to happen to their estate when they die. This can include deciding:

• who should inherit their estate;
• who should act as their Executors;
• whether specific gifts should be made;
• whether any trusts should be created;
• who should act as Trustees;
• who should be appointed as Guardians for minor children; and
• what should happen if one of their chosen beneficiaries dies before them.

The word “Testator” can sound complicated, but it simply refers to the person whose Will it is.

2. What is an Executor?

An Executor is the person appointed by the Testator to administer their estate in accordance with their Will after they pass away. Depending on the circumstances of the estate, an Executor may need to:

• identify and value the deceased's assets;
• identify and pay debts and liabilities;
• deal with banks, investment providers and other organisations;
• arrange for property and other assets to be dealt with;
• calculate and pay any tax that is due;
• defend the estate from litigation;
• apply for a Grant of Probate where one is required; and
• distribute the estate to the beneficiaries in accordance with the Will.

Being an Executor can therefore involve significant responsibility, particularly where the estate is large or complicated.

Professional Executors

A Testator can choose to appoint a professional Executor, such as a solicitor, accountant or professional trust corporation, instead of, or sometimes alongside, family and friends.

A professional Executor can provide expertise and take responsibility for administering the estate. However, professional Executors will generally charge for their services. These costs are normally paid from the estate, meaning they can slightly reduce the amount ultimately received by the beneficiaries.

For this reason, it is important to understand who you are appointing as Executor and what charges may apply before making your Will.

Reserve or substitute Executors

It is also possible to appoint reserve Executors, sometimes referred to as substitute Executors. This is useful because circumstances can change between making your Will and your passing.

For example, you may appoint your daughter as your Executor, but what happens if she dies before you, becomes unable to act, or does not wish to take on the responsibility? A reserve Executor provides a further individual who can step in if your first choice cannot or will not act.

Including reserve Executors can therefore provide additional flexibility and reduce the risk of your Will needing to be dealt with differently from how you originally intended.

3. What is a Trustee?

A Trustee is responsible for managing any trust that arises within a Will.

A trust can be created in a Will for a variety of reasons. For example, a Will might provide that an inheritance should be held in trust for a child until they reach a particular age.

The Trustee may then be responsible for:

• looking after the trust assets;
• investing or managing assets where appropriate;
• keeping proper records;
• dealing with any relevant tax or administrative requirements; and
• distributing the trust assets to the beneficiaries in accordance with the terms of the trust.

Trustees have legal responsibilities and must act in accordance with the terms of the trust and their duties as Trustees. The people appointed as Trustees should therefore be chosen carefully.

In many straightforward Wills, there may be no ongoing trust requiring separate Trustees. However, where a Will does create a trust, the role of Trustee can become particularly important.

4. Executor & Trustee — when one person has two roles

An Executor & Trustee is someone who performs both the role of Executor and the role of Trustee. This is common. Although these roles are often performed by the same person, they are technically different responsibilities.

The Executor is responsible for administering the estate following death, while the Trustee is responsible for managing any assets that are held in trust.

For example, imagine a Will leaves an inheritance to a child but provides that the child's inheritance should be held in trust until they reach a particular age. The person appointed may first act as an Executor, dealing with the estate and transferring the relevant assets into the trust. They may then act as a Trustee, managing those assets until the child becomes entitled to receive them.

This is why you may sometimes see someone described as an “Executor & Trustee” in a Will. In fact, unless you separately appoint specific Trustees, any Executor will automatically be appointed in the role of Executor & Trustee.

The roles can overlap, but the responsibilities associated with each role are different.

5. What is a Guardian?

A Guardian is someone appointed to care for a Testator's minor children (or any other individual over whom they have parental responsibility and a right of appointment).

For parents with young children, choosing Guardians can be one of the most important decisions made when preparing a Will. A Guardian appointment allows you to record your wishes about who you would want to care for your children if you pass away while they are minors.

Choosing a Guardian is a very personal decision. You may want to consider factors such as:

• your relationship with the proposed Guardian;
• whether they share your values and approach to raising children;
• their age and circumstances;
• where they live;
• whether they would be able to take on the responsibility; and
• whether your children already have a close relationship with them.

You can also appoint replacement or substitute Guardians in case your first choice is unable or unwilling to act.

It is important to understand that appointing a Guardian in your Will does not mean that the Guardian automatically takes responsibility for your children simply because you have named them. Instead, they are wishes which will be taken into consideration by a court, and the legal position can depend on the circumstances at the time. For example, if you are drawing up a Will as a single parent, you may appoint a Guardian in your Will, but the Guardianship appointment will not override another person's parental entitlement.

6. Beneficiary — who receives your estate

A Beneficiary is someone who receives a benefit from your Will. A beneficiary could receive:

• the whole of your estate or a share of it;
• a specific sum of money;
• a particular item of property or personal possession;
• shares or investments; or
• another type of benefit provided for by the Will.

For example, your Will might provide: “I give £10,000 to my daughter Jane.” Jane would be a beneficiary of the Will.

Alternatively, you might leave your estate to your children in equal shares. Each child would then be a beneficiary.

Beneficiaries do not necessarily have to be family members. You can leave assets to friends, charities or other organisations, subject to the terms of your Will.

Substitute beneficiaries

It is also important to consider what happens if a beneficiary dies before you.

For example, imagine that you leave your estate to your two children in equal shares. If one of your children dies before you, what would you want to happen to their share? This is where substitute beneficiaries can be important.

Your Will can make alternative provisions to determine who should benefit if your original beneficiary is unable to inherit. Without appropriate wording, the result may not be what you expected.

“Issue” — providing for future generations

One particularly useful concept when preparing a Will is “issue”.

In a Will, “issue” is the term used to refer to a person's direct descendants, such as their children, grandchildren and further direct descendants.

Imagine you leave your estate to your son, but your son dies before you. You may want his share to pass to his children, your grandchildren, instead.

Rather than having to name every possible future descendant individually (some of whom may not even exist at the current time), appropriate wording referring to a beneficiary's issue can provide a mechanism for their descendants to inherit in the circumstances set out in the Will. This can be particularly useful as a failsafe, and where you want your Will to provide for future generations.

Why this matters when choosing an online Will provider

Not all online Will services provide the same level of flexibility when it comes to the appointment of individuals to these various roles. As a result, the Wills produced via other providers can leave you stuck if your circumstances change.

At Willow Wills, we differ from other online Will writing firms, and the Wills we produce are designed to be comprehensive. In making a Will with Willow, unlike other online Will writers, you can:

• appoint any kind of Executor of your choosing, whether that be friends, family or a professional;
• appoint reserve Executors to step in should the primary Executor(s) be unable or unwilling to act;
• appoint Guardians — shockingly, this is not an option via certain providers; and
• appoint reserve beneficiaries of your estate, including making provisions for ‘issue’.

This means your Will can be drafted with future generations and contingency in mind, rather than simply focusing on the people who are alive and named when the Will is created. This is important, as a Will which fails to plan for failed appointments will lead you to need to pay and re-write your Will, wasting your time and money.

Summary of the roles

The different roles within a Will can initially seem confusing, but they each have a distinct purpose.

• The Testator is the person making the Will.
• The Executor administers the estate after the Testator dies.
• A Professional Executor performs that role in a professional capacity and will generally charge for doing so.
• A Reserve Executor can step in if the original Executor cannot or will not act.
• A Trustee manages assets held in trust.
• An Executor & Trustee performs both roles where the Will creates a trust requiring ongoing management.
• A Guardian can be appointed to care for minor children if the circumstances requiring the appointment arise.
• A Beneficiary receives a benefit from the Will.
• A Substitute Beneficiary can inherit if the original beneficiary is unable to inherit, depending on the provisions of the Will.
• Issue is the term used to refer to an individual's direct descendants (their children, grandchildren and so on).

Ultimately, making a Will is about more than simply deciding who gets your money. It is about making clear arrangements for what should happen to your estate, who should be responsible for carrying out your wishes and, where appropriate, who should benefit from them.

Understanding these roles can help you make more informed decisions when preparing your Will and choosing the right people to appoint.

At Willow Wills, we aim to make the Will-writing process straightforward while providing the flexibility to reflect your individual circumstances and wishes.

This guide sets out general information about the roles commonly appointed within a Will in England and Wales. It is not legal advice, and the right appointments for you depend on your own circumstances.