Moving abroad doesn’t remove the need for a valid UK Will. Whether you’re a British expat with property or investments in the UK or a foreign national who owns a home or business interests here, UK succession law can still apply to part of your estate.
However, writing or updating a Will once you’ve left the UK requires careful consideration. Different legal systems interpret Wills differently and what’s valid in one country may not automatically hold up in another.
Add in the recent changes to UK inheritance tax rules, and cross-border estate planning has become more complex than ever.
This guide explains how to approach your UK Will when living abroad, the challenges you may face, and how local laws in other countries could affect your plans.
Disclaimer
This article is intended for general informational purposes only and does not constitute legal or financial advice. Estate and succession laws vary by jurisdiction and professional advice should always be sought before drafting or updating a Will. Experts for Expats does not provide legal services directly, but can introduce you to qualified specialists experienced in Will creation for people living outside the UK.
Why a UK Will still matters when you live abroad
A UK Will governs what happens to your UK assets when you die, such as property, bank accounts, investments and personal belongings. Without one, these assets fall under UK intestacy law, which may not reflect your wishes. Partners who aren’t legally married or in a civil partnership, for example, may receive nothing.
Even if you now live outside the UK, your Will can remain valid. What matters is ensuring it’s properly executed and doesn’t conflict with local laws or another Will created in your country of residence.
For many expats, the most effective approach is to hold two or more Wills, one dealing with UK assets and another for foreign assets, provided that each document is drafted so that neither revokes the other.
Common challenges when creating a UK Will when living abroad
Writing a UK Will when living abroad introduces several potential challenges:
- Recognition abroad: Some countries won’t recognise a UK Will unless it meets their local witnessing or notarisation requirements.
- Conflict of laws: Property laws differ between jurisdictions. Real estate is generally governed by the law where it is located, while movable assets (such as investments) may be covered by your domicile law.
- Forced heirship: In parts of Europe and the Middle East, certain family members are entitled to fixed shares of your estate regardless of what your Will says.
- Probate complexity: Executors may have to apply for probate in multiple countries, often in different languages.
- Tax exposure: Assets may be taxed in both the UK and your country of residence, depending on your domicile and local inheritance laws.
- Revocation risk: A new Will made abroad could inadvertently revoke your UK Will if the wording isn’t precise.
- Domicile changes: Moving countries can alter your legal domicile, affecting both the law that applies to your estate and your UK tax position.
Understanding these challenges early makes it far easier to structure your affairs sensibly and avoid expensive legal complications later.
Frequently asked questions about UK Wills and living abroad
Do I still need a UK Will if I live overseas?
Yes. If you hold any UK assets, property, pensions, businesses or investments, a UK Will ensures they are distributed according to your wishes.
Can I have just one global Will?
In theory, yes, but in practice this is rarely advisable. A single global Will might not comply with formalities in every country. For most expats, separate Wills for each jurisdiction (UK and local) are safer, provided they don’t conflict.
Will my UK Will apply to overseas assets?
Not always. For instance, real estate in France or Spain will be subject to local law. However, under the EU’s Brussels IV regulation, you can elect for UK law to apply to your worldwide estate in many EU countries.
What happens if I die without a UK Will?
UK intestacy rules will determine who inherits your assets. This can disadvantage unmarried partners, stepchildren or friends and may lead to unnecessary tax exposure.
Can I avoid forced heirship rules abroad?
In some countries you can. For example, in Spain, Italy or France, British nationals can elect for UK law to apply to their estate. However, in jurisdictions governed by Sharia law (such as the UAE), local inheritance laws may override your wishes.
Do pensions and digital assets need to be included?
Yes. Pension death benefits and online accounts often fall outside traditional estate planning. Ensure nomination forms are up to date and stored with your Will.
How different regions/countries treat UK Wills
United States
Each US state has its own probate rules. Most recognise foreign Wills if they comply with proper witnessing formalities, but local probate is still required for US-based property.
US citizens and residents are subject to federal estate tax on worldwide assets, potentially overlapping with UK inheritance tax unless the UK–US estate tax treaty applies.
Europe
Civil law countries such as France, Spain and Italy apply strict forced heirship rules, typically reserving fixed shares for children and spouses. However, UK citizens resident in these countries can elect for UK law to apply to their estate under Brussels IV, allowing greater freedom of distribution.
However, each jurisdiction will have their own specific rules as there is no one-single rule covering Europe or the EU, for example:
- France and Spain: Forced shares apply automatically unless a choice of law clause is used.
- Germany and Italy: Local notarial procedures and translation requirements can delay probate if the Will isn’t locally registered.
Australia
Australia’s legal system is closely aligned with the UK’s. A UK Will can be recognised, but local probate may still be required. Each state has its own process, and some allow “resealing” of UK grants of probate.
There are no forced heirship rules, but dependants can challenge a Will under family provision laws if they believe reasonable financial provision wasn’t made for them.
Thailand
Thailand requires Wills to meet local formalities for Thai-based assets.
English-language Wills often need translation and certification. There are no forced heirship provisions, but probate is a court-led process which can be lengthy without local representation.
UAE and Middle East
In many Gulf states, Sharia succession rules determine fixed inheritance shares.
In the UAE, non-Muslim expats can register a Will in English under the DIFC Wills and Probate Registry or Abu Dhabi Civil Family Court, ensuring distribution under non-Sharia principles.
In other Middle Eastern countries, local law generally prevails and assets may be divided according to Sharia unless a recognised local Will exists.
Using Multiple Wills
Holding multiple Wills, for example, one in the UK and another in your country of residence, can make estate administration faster and more reliable.
To avoid conflicts:
- Each Will must state clearly that it only applies to assets in a specific jurisdiction.
- Include wording such as: “This Will deals only with my assets situated in [country] and does not revoke or affect any Will I have made elsewhere.”
- Keep the overall structure and beneficiaries consistent.
- Inform executors where all Wills are stored and ensure copies are cross-referenced.
- Review all Wills after any major life change or relocation.
Inheritance tax planning for UK expats under the 2025 rules
What changed on 6 April 2025
From 6 April 2025, the UK moved from a domicile-based approach to a residence-based system for bringing non-UK assets into scope for Inheritance Tax. UK-situated assets remain within IHT as before.
Under the new regime, non-UK assets may be chargeable if you are a long-term UK resident, assessed using the statutory residence test. HMRC guidance and professional updates describe long-term residence as 10 out of the previous 20 tax years, with a tail period so that people who leave the UK can remain within IHT on worldwide assets for several years after departure.
There are transitional rules for certain people who are non-UK resident in 2025–26 and were not UK-domiciled before the change. Your solicitor should confirm which set of rules applies to you.
Planning opportunities
- Gifting and trusts: Lifetime gifts made more than seven years before death are typically free from IHT. Trusts can also be used for long-term planning, though they introduce their own reporting requirements.
- Double taxation relief: The UK has estate or inheritance tax treaties with several countries (including the US, France and Italy) to prevent assets being taxed twice.
- Owning property abroad: Property held in your personal name may create exposure to both UK and local succession taxes. Professional advice is essential before transferring or restructuring ownership.
- Charitable legacies: Gifts to registered charities can reduce or eliminate IHT and may be treated differently under local law.
Careful cross-border planning can reduce tax exposure, simplify probate, and ensure your intentions are carried out as efficiently as possible.
Practical steps before writing or updating your UK Will
- List all assets, including those held jointly or through companies
- Identify where each asset is located and how it’s owned
- Check your UK residence and domicile status and understand how it affects your tax and succession position
- Clarify your beneficiaries and update pension nominations or trust deeds
- Consider appointing executors in each jurisdiction for efficiency
- Consult specialists in both/all countries before finalising any Will
- Keep copies of all Wills and legal documents safely stored and make sure executors know how to access them
- Review regularly, at least every five years or after any move, marriage, divorce or major change in assets
Illustrative examples
These short scenarios to show common pitfalls and how to avoid them.
Sarah in Spain
Sarah, a British retiree, bought a villa in Alicante and assumed her UK Will would automatically cover it. On death, her children discovered that Spanish forced heirship reserved fixed shares for descendants. She had not made a valid choice-of-law election, so local rules overrode her wishes.
Lesson: In many EU countries you can elect in your Will for the law of your nationality to apply. Ask a solicitor to draft this correctly.
David in Dubai
David wrote a UAE Will for his local account and apartment. The document began by revoking “all previous Wills”, which accidentally cancelled his UK Will for a house in Kent.
Lesson: When you hold more than one Will, each must be limited to its jurisdiction and must not revoke the others.
Emily and James in Australia
Emily and James emigrated to Melbourne but kept a London rental. When James died, the UK Grant of Probate needed to be resealed in Victoria before Australian assets could be dealt with.
Lesson: Even where systems are similar, a short local Will can save time and cost.
James in Thailand
James arranged a UK Will before moving to Thailand. Years later his Thai condo and local account were not covered, and his executors faced translation and certification delays.
Lesson: Update your Will set whenever you acquire overseas assets.
Linda in the United States
Linda left London for California and assumed her overseas assets were outside UK IHT. Under the post-6 April 2025 rules, her worldwide assets were still within scope because she met the long-term UK residence test.
Her estate also faced US federal estate tax, and the treaty relief claim added time to the process.
Lesson: After April 2025, residence history, not domicile, is the key gateway for bringing non-UK assets into UK IHT. Check the 10-in-20 and tail rules.
Mark and Joanne in Abu Dhabi
Mark and Joanne owned an apartment in Abu Dhabi but had not registered any Will locally. On Mark’s death, onshore rules applied by default and the estate followed fixed shares.
Lesson: Non-Muslims should register a Will through the DIFC Wills Service or Abu Dhabi Civil Family Court to have civil principles applied to UAE assets.
Tom and Elena in Italy
Tom and Elena owned a holiday home in Tuscany and a main home in Surrey. Their solicitor prepared an Italian Will that referenced their UK Will and included a Brussels IV choice-of-law clause so English law could apply.
Lesson: Coordinate the wording of each Will and use choice-of-law where available to avoid forced heirship.
When to speak to a UK (and international) Wills specialist
Even a simple Will can become complicated once your life and assets cross borders. The right time to speak to a qualified UK Wills specialist is before your circumstances make estate planning difficult, not after.
You should seek professional advice if:
- You own property or other assets in more than one country, especially if one is outside the UK
- You have moved abroad permanently or are planning to retire overseas
- You expect to be non-UK resident but remain within the UK’s inheritance tax rules under the new residence-based system (10-in-20 test)
- You have family in different countries or want to control how your estate is divided in jurisdictions with forced-heirship rules
- You are updating an old UK Will that might now conflict with a local Will made abroad
- You want to ensure that your executors can administer your estate without delays caused by foreign probate or tax claims
An experienced solicitor who understands both UK succession law and international estate planning can help draft Wills that work together, minimise tax exposure and prevent one document cancelling another.
If you need help, request a free introduction to a trusted UK Wills specialist through Experts for Expats.
You’ll be connected with an independent professional experienced in cross-border estates who can review your situation and explain your options clearly following a short, free discovery call.
