British Expats: Do You Need a UK Will If You Live Abroad?

There are an estimated 5.5 million British citizens living abroad — and most of them have dangerously inadequate estate planning. Whether you've retired to Spain, moved to Dubai for work, settled in Australia, or relocated to France, the assumption that "my UK will covers everything" is almost certainly wrong.

The short answer to "Do I need a UK will if I live abroad?" is: yes, if you have UK assets. But you almost certainly need more than just a UK will — and the specifics depend heavily on where you live and what you own.

The Core Problem: Different Countries, Different Laws

Estate law is not globally standardised. When you die, different aspects of your estate are governed by different legal systems, creating a complex multi-jurisdictional problem:

• Immovable property (land, houses) is generally governed by the law of the country where it is located
• Moveable assets (bank accounts, investments, personal possessions) are generally governed by your law of domicile
• Tax depends on your residency and domicile status — you may owe estate/inheritance tax in multiple countries

This means a British expat in Spain who still owns a house in the UK needs at minimum two legal frameworks to be addressed — and possibly two wills.

Understanding Domicile: The Key Concept

Domicile is a complex legal concept with major implications for estate planning. Unlike residence (where you physically live), domicile is the country you regard as your permanent home.

Domicile of origin

Your domicile of origin is determined at birth — typically the country where your father was domiciled. Most UK nationals have a UK domicile of origin.

Domicile of choice

You can acquire a domicile of choice by taking up permanent residence in another country with the intention of remaining there indefinitely. The bar is high — merely living somewhere for years, or even decades, does not automatically create a domicile of choice if you retain the intention of eventually returning to the UK.

Why domicile matters for UK residents abroad

• UK Inheritance Tax: If you are domiciled in the UK, your worldwide estate is subject to UK IHT — regardless of where you live
• Moveable assets: UK domicile means UK law governs your moveable assets globally
• Non-UK domicile: If you have successfully acquired a foreign domicile, only your UK assets are subject to UK IHT (though double tax treaties may apply)

Country-by-Country: What British Expats Need to Know

British Expats in Spain

Spain has approximately 370,000 registered British residents — one of the largest expat communities in Europe. Estate planning for UK-Spanish situations involves several layers:

• EU Succession Regulation (Brussels IV): Despite Brexit, this regulation still affects UK expats in Spain. It allows EU-resident nationals to elect for the law of their nationality (UK law) to apply to their entire estate, rather than Spanish law. This must be explicitly stated in your will. Without this election, Spanish law — including forced heirship rules (legítima) — applies to your Spanish assets.
• Spanish forced heirship: Under Spanish law, children have automatic rights to significant portions of the estate regardless of the deceased's wishes. A UK will without the Brussels IV election cannot override this.
• Spanish Inheritance Tax: Spain charges regional inheritance tax, which varies significantly by autonomous community. Some regions (Madrid, Andalusia) have near-zero rates; others (Catalonia, Valencia) can be substantial.
• Recommended approach: A UK will for UK assets + a Spanish will (or a properly structured UK will with Brussels IV election) for Spanish assets

British Expats in France

France is particularly strict about forced heirship (réserve héréditaire). Under the French system, children are entitled to a minimum share of the estate:

• One child: minimum 50% of the estate
• Two children: minimum 66%
• Three or more children: minimum 75%

Since 2021, following a French Supreme Court ruling on the Brussels IV regulation, UK expats can elect UK law to apply — but French authorities do not always accept this without challenge. Professional legal advice is essential for UK nationals owning French property.

British Expats in the UAE

The UAE presents unique challenges for non-Muslim expats. Without a registered will:

• UAE law defaults to the UAE Personal Status Law, which applies principles similar to Shariah for all residents
• Assets may be frozen upon death pending court proceedings
• A surviving spouse may receive only one-eighth of the estate
• Bank accounts can be frozen, causing immediate financial hardship

Solution: Register a will with the DIFC Wills Service Centre (Dubai) or the Abu Dhabi Judicial Department. These services allow non-Muslim expats to register English-language wills that override the default UAE law for assets within their jurisdictions. Costs range from approximately AED 5,000–15,000 (£1,000–£3,000). A separate UK will covers UK assets.

British Expats in Australia

Australian states and territories have their own succession laws, but all allow non-resident nationals to make valid wills under Australian law. A UK will can cover UK assets, while an Australian will covers Australian assets. Coordination between the two is important to avoid double probate costs and delays.

The "Expat Will" Solution

For British expats with assets in multiple countries, the most practical solution is a structured approach:

1. UK will: Covers all UK assets — property, bank accounts, investments, pensions
2. Local country will: Covers assets in your country of residence, ideally drafted by a local lawyer
3. Coordination clause: Each will should include a clause specifically limiting its scope to assets in that jurisdiction, to prevent the two wills inadvertently revoking each other
4. Expat will: Services like ExpatLegalWills.com create a single comprehensive document that acknowledges the multi-jurisdictional nature of your estate and works alongside country-specific wills

UK Inheritance Tax and British Expats

This is one of the most consequential areas for British expats. The key rules:

• If you are UK-domiciled, your worldwide estate is subject to UK IHT at 40% above £325,000
• If you have acquired a foreign domicile, only your UK-sited assets are subject to UK IHT
• The UK has double taxation treaties with around 30 countries — including France, Spain, and the USA — to prevent the same assets being taxed twice
• Even after acquiring foreign domicile, HMRC can deem you UK-domiciled for IHT if you were UK-domiciled for 17 out of the last 20 years (deemed domicile rule)

Action Steps for British Expats

1. Audit your assets by country — what do you own where?
2. Ensure you have a valid UK will covering all UK assets
3. If you own property abroad, consult a local lawyer about a country-specific will
4. Consider your domicile status and IHT implications with a specialist adviser
5. In the UAE, register a DIFC Will or Abu Dhabi will without delay
6. Review your expat will annually as laws and circumstances change

Frequently Asked Questions