There are circumstances where an Executor can become liable for the deceased’s debts. If the Executor winding up an Estate distributes it before paying outstanding debts, they can become personally liable for the debt up to the value of the money distributed. This is one instance in Scots Law when liability for a debt can transfer from one person to another person. If an Executor realises the Estate is insolvent and cannot pay all the outstanding debts, they must make the Estate bankrupt. If this is not done they can be held personally liable to the creditors.