The cost of the funeral is usually met out of the estate of the deceased. If there are insufficient funds the executor is personally liable.
Where the deceased has not left a will the person arranging the funeral is liable to meet the funeral costs. This is normally the next of kin.
If the next of kin is not prepared to arrange and pay for the funeral (for example where there are insufficient funds in the estate) they will be asked to make a written statement to confirm that they are not prepared to do this.
Funeral payments from the Social Fund
If the next of kin receives certain benefits or tax credits, then they may be entitled to a funeral payment from the Social Fund. You can find more information about funeral payments on GOV.UK.