UK Expat Will Planning:
Protect Your Assets Internationally

Over 5 million British nationals live abroad, and many face a critical estate planning gap: they have either no will at all, or a UK will that fails to account for assets in their country of residence — or vice versa. The result can be devastating for families left to navigate multiple legal systems and probate processes simultaneously.

UK expat estate planning is genuinely complex. UK Inheritance Tax has a long reach. The UK probate process has specific formalities. And your country of residence may impose its own succession laws on UK citizens who've settled there. This guide covers everything UK nationals living abroad need to know in 2026.

Understanding UK Inheritance Tax for Expats

UK Inheritance Tax (IHT) is one of the most important planning considerations for UK nationals abroad. The rules are domicile-based, not residence-based:

• UK-domiciled individuals: Pay IHT at 40% on worldwide assets above the nil-rate band (£325,000 in 2026, plus £175,000 residence nil-rate band for main homes left to direct descendants).
• Non-UK domiciled individuals: Pay IHT only on UK-situs assets (UK property, UK bank accounts, UK shares).
• Deemed domicile rule: If you were UK-domiciled and have lived in the UK for 15 of the last 20 tax years, you may be "deemed domiciled" for IHT purposes even if you've moved abroad. This is a critical planning consideration.
• Changing domicile: Establishing a new domicile of choice abroad requires clear evidence of a settled intention never to return to the UK permanently. This is a high legal bar and must be carefully documented.

Married couples and civil partners can transfer assets between each other free of IHT. The spousal exemption is unlimited if both spouses are UK-domiciled. If only one spouse is UK-domiciled, only £325,000 of transfers to the non-domiciled spouse are exempt — though an election can be made to be treated as UK-domiciled for IHT purposes.

The UK Probate Process: What Expats Need to Know

UK probate (technically called a "Grant of Representation" — either a Grant of Probate if there is a will, or Letters of Administration if there isn't) is the legal authority to administer a deceased person's estate. Key facts:

• When is probate required? Generally when UK estate assets exceed £5,000, or when UK property or shares are involved. Joint assets with survivorship typically don't require probate.
• Cost: HMCTS probate application fee is £273 for estates over £5,000 (as of 2026). Professional executor fees are additional.
• Timeline: Straightforward estates take 3–6 months. Complex international estates can take 18 months or more.
• Without a will (intestacy): If you die without a valid UK will, UK intestacy rules determine who inherits your UK assets. An unmarried partner receives nothing under UK intestacy law — regardless of how long you've been together.
• Administering from abroad: Executors living outside the UK can still administer a UK estate, but must often appoint a UK solicitor or professional to handle probate registration and asset transfers.

Double-Taxation Avoidance: UK Treaties

The UK has Double Taxation Conventions (DTCs) for estate/inheritance taxes with the following countries: USA, France, India, Italy, Netherlands, Pakistan, South Africa, Sweden, and Switzerland. Under these treaties, assets taxed in one country may receive a credit against taxes owed in the other, preventing full double taxation.

For UK nationals in the US, the UK-US Estate Tax Treaty is particularly important. It allows US citizens with UK assets to claim a credit for UK IHT paid against US estate tax liability, and vice versa. However, treaty provisions are complex, and the treaty does not cover all asset types. A tax attorney specializing in UK-US cross-border estates is essential for significant international estates.

Country-Specific Planning for UK Expats

UK Expats in Spain

Spain's "Ley de Sucesiones" imposes succession tax on Spanish-situs assets regardless of the deceased's nationality. Rates vary by autonomous community — Andalusia and Madrid have near-zero rates, while other regions can impose 34%+. Spain's forced heirship rules (legTima) reserve portions for children and parents. The EU Succession Regulation allows UK nationals to elect UK law to govern their succession — but this must be explicitly stated in a valid will and the Brexit implications on this choice are still being litigated in Spanish courts.

UK Expats in France

France has strict forced heirship (réserve héréditaire) reserving 50–75% of the estate for children. The EU Succession Regulation allows UK nationals to elect UK law, but this election must be explicit in your will and should be made with current legal advice given post-Brexit complications. The UK-France DTC provides relief on double taxation.

UK Expats in Australia

Australia has no inheritance tax, making it one of the more expat-friendly jurisdictions. Australian estate law is state-based. A UK will can be recognized in Australia for movable property, but Australian real estate requires compliance with Australian law. The UK-Australia relationship is not covered by an estate tax DTC, but since Australia has no inheritance tax, this is less of an issue in practice.

UK Expats in UAE/Middle East

The UAE operates under Sharia law for succession matters by default, which can significantly impact how assets pass. Non-Muslim expatriates can register a will with the DIFC Wills Service in Dubai or other UAE-based wills registries to specify distribution according to their own wishes. A valid registered UAE will, coordinated with your UK will, is essential for UK expats with assets in the UAE.

For UK Expats Who Need Coordinated Multi-Country Wills

If you need wills covering both the UK and your country of residence simultaneously, ExpatLegalWills.com specializes in coordinated dual wills for expatriates. They cover 35+ countries and explicitly handle the non-revocation clauses that prevent each will from canceling the other — a common and costly mistake in dual-will planning.

UK Expat Will Planning: Action Steps

Frequently Asked Questions