UK Expat Wills Abroad 2026 -- Cross-Border Validity, IHT and Hague Convention

Last reviewed: 26 April 2026

UK expat wills abroad require careful cross-border legal planning: a UK will that is entirely valid under English law may be unenforceable for assets in a civil law jurisdiction (France, Spain, Germany, UAE) without additional local legal steps; and the Finance Act 2025 residence-based IHT rules have fundamentally changed the IHT exposure of UK nationals who have lived abroad for significant periods. UK expat wills abroad sit at the intersection of succession law (Wills Act 1837), inheritance tax (Inheritance Tax Act 1984), and the international private law frameworks (Hague Convention 1989, EU Succession Regulation 650/2012) that govern which jurisdiction’s succession law applies to an expatriate’s estate. For the investment and asset management context that determines what assets need to be covered by a cross-border will, see our UK expat investments guide. For the UK tax residency rules that determine IHT exposure, see our UK tax residency guide.

The most important planning step for UK expats abroad is recognising that a UK will alone is frequently insufficient: assets sited in a non-UK jurisdiction (UAE property, French bank accounts, Australian superannuation, Singapore investments) may be subject to the succession law of their location, not UK law, regardless of what the UK will states. Engaging an SRA-regulated UK solicitor with cross-border estate planning expertise -- verifiable via the Law Society’s Find a Solicitor tool at solicitors.lawsociety.org.uk -- and ideally a STEP-qualified practitioner (Trust and Estate Practitioner, STEP membership verifiable at step.org) is the standard approach for UK nationals with assets in multiple jurisdictions. Fees for cross-border estate planning work typically run £1,500-5,000 for a comprehensive will review and redrafting; STEP-qualified practitioners are experienced in multi-jurisdictional estate administration.

Cross-border will validity: UK will and foreign will

A UK will executed under the Wills Act 1837 (formal requirements: in writing, signed by the testator in front of two witnesses, neither of whom is a beneficiary) is legally valid in England and Wales and will be recognised in most common-law jurisdictions (Australia, New Zealand, Canada, Singapore, Hong Kong) without additional local formalities. However, for assets in civil law jurisdictions (France, Spain, Germany, Italy, Portugal, UAE), a UK will is frequently insufficient: these jurisdictions apply their own rules of succession (forced heirship rights for children and spouses in France under the Code Civil; UAE inheritance law for Muslim decedents or property registered in UAE under the Federal Personal Status Law No. 28 of 2005 for non-Muslims in the UAE). The practical approach for UK expats with multi-jurisdictional assets is to hold: a UK will for UK-sited assets; and a local will in each jurisdiction where non-UK assets are held, drafted by a local lawyer qualified in that jurisdiction’s succession law, and coordinated with the UK will to avoid conflict or revocation. The Mental Capacity Act 2005 governs testamentary capacity for UK wills; a will can be contested if the testator lacked capacity at the time of execution. The Office of the Public Guardian (gov.uk/government/organisations/office-of-the-public-guardian) handles UK lasting powers of attorney, which are an important companion to will planning for UK expats.

Hague Convention 1989 and EU Succession Regulation

The Hague Convention on the Law Applicable to Succession to the Estates of Deceased Persons (1989) provides a framework for determining which jurisdiction’s succession law applies to an international estate. Under the Hague Convention (ratified by a limited number of states), the law of the deceased’s habitual residence at the time of death generally governs succession to the entire estate. The EU Succession Regulation 650/2012 (Brussels IV) applies to estates with cross-EU elements and provides that EU-resident individuals can elect in their will for the law of their nationality to govern succession; a UK national living in France who does not make an EU Succession Regulation election is subject to French succession law (including forced heirship) for their entire estate. Post-Brexit, UK nationals in EU member states can still make an election under Brussels IV for UK law to apply to their estate; this election must be explicitly stated in the will. The STEP (Society of Trust and Estate Practitioners, step.org) provides guidance on cross-border succession for practitioners; the Law Commission at lawcom.gov.uk has consulted on UK succession law reform. Cross-border estate planning that involves EU member states requires STEP-qualified advice given the complexity of the Brussels IV interaction with national forced heirship rules.

Finance Act 2025: residence-based IHT for UK expats

The Finance Act 2025 replaced domicile with a residence-based test for UK IHT from 6 April 2025. The long-term UK resident test: individuals UK-resident in at least 10 of the prior 20 tax years are "long-term UK residents" subject to UK IHT (Inheritance Tax Act 1984) on their worldwide estate -- including overseas property, foreign bank accounts, and non-UK investments -- both during their lifetime and in the tail period after departure. The tail period: after leaving the UK, the worldwide IHT charge persists for a period proportional to the number of UK-resident years (up to a maximum of 10 years for those with 20 UK-resident years). During the tail period, gifts from the estate and trust structures remain within the worldwide IHT framework; only after the tail expires does IHT revert to UK-sited assets only. IHT is charged at 40% on the taxable worldwide estate above the nil-rate band (£325,000 for 2025/26, frozen to April 2030) plus the Residence Nil-Rate Band (£175,000 where UK residential property passes to direct descendants). The HMRC IHT Manual (gov.uk/hmrc-internal-manuals/inheritance-tax-manual) is the authoritative technical reference; HMRC’s consumer guidance at gov.uk/inheritance-tax covers the new residence-based rules.

Pensions in the IHT estate from 6 April 2027

Autumn Budget 2024 announced that undrawn pension funds -- defined contribution pension pots, pension drawdown remainders, and death benefits from pension schemes -- will be included in the UK IHT estate from 6 April 2027. Before April 2027, pension death benefits (funds remaining on death outside drawdown) are generally outside the IHT estate; this has made pension funds a widely used IHT planning tool. From 6 April 2027, for UK expats who are long-term UK residents within the IHT tail period, undrawn pension funds will be subject to UK IHT at 40% above the nil-rate band. The combined IHT exposure of a UK expat with a £600,000 pension pot, £400,000 UK property, and £200,000 overseas investments during the IHT tail period (assuming the nil-rate band at £325,000 is the only relief): (£600,000 + £400,000 + £200,000 - £325,000) x 40% = approximately £350,000 in IHT. The pension IHT change makes pension drawdown timing a critical planning decision before April 2027; specialist advice from an SRA-regulated solicitor or STEP practitioner working alongside a pension transfer specialist is essential. The HMRC Pensions Tax Manual (gov.uk/hmrc-internal-manuals/pensions-tax-manual) is the authoritative reference for pension IHT from 2027.

When and how to engage a solicitor for cross-border estate planning

The trigger points for engaging an SRA-regulated UK solicitor with cross-border estate planning expertise include: reviewing an existing UK will on becoming non-UK-resident (to ensure it covers foreign assets appropriately and incorporates the Brussels IV nationality election where relevant); drafting a new will on acquisition of assets in a new jurisdiction; Finance Act 2025 IHT assessment for long-term UK residents (to model the IHT tail period and identify mitigation options within the tail); and pension drawdown planning before April 2027 (to consider whether drawing down pension funds before the pension IHT charge reduces the overall estate IHT exposure). To find an SRA-regulated solicitor: use the Law Society’s Find a Solicitor tool at solicitors.lawsociety.org.uk, filtering for private client, wills and probate, and international private client specialisms. To find a STEP-qualified practitioner: search the STEP directory at step.org/find-a-member. Typical fees for UK cross-border will drafting: £800-2,500 for a single UK will with foreign asset schedule; £1,500-5,000 for comprehensive cross-border estate planning including IHT tail analysis. All UK solicitors practising in probate are regulated by the SRA (Solicitors Regulation Authority, sra.org.uk); verify SRA authorisation before engaging.

This article is for general information only and does not constitute tax, legal, financial or immigration advice. Rules and rates change; verify with the primary sources cited or consult a qualified adviser before acting.

FAQ

Is my UK will valid if I live abroad?

A UK will executed under the Wills Act 1837 is legally valid in England and Wales and recognised in most common-law jurisdictions (Australia, Canada, Singapore, NZ). For civil law jurisdictions (France, Spain, Germany, UAE), a UK will alone is frequently insufficient; a locally drafted will is also needed for locally sited assets. EU-based UK expats should consider making an EU Succession Regulation 650/2012 nationality election in their will to apply UK succession law to their EU-sited assets. Engage an SRA-regulated solicitor at solicitors.lawsociety.org.uk for cross-border will advice.

How does Finance Act 2025 IHT affect UK expats living abroad?

Finance Act 2025 (from 6 April 2025) introduced residence-based IHT: individuals UK-resident in at least 10 of the prior 20 tax years are "long-term UK residents" with worldwide IHT exposure during a tail period after departure (up to 10 years). During the tail, overseas property, foreign bank accounts, and non-UK investments are all within the IHT estate. IHT is 40% above the nil-rate band (£325,000, frozen to April 2030). HMRC’s IHT guidance at gov.uk/inheritance-tax covers the new rules.

Do pensions form part of the UK IHT estate?

From 6 April 2027 (Autumn Budget 2024), undrawn pension funds -- defined contribution pension pots, drawdown remainders, and pension death benefits -- will be included in the UK IHT estate for qualifying individuals. Before April 2027, pension death benefits are generally outside the IHT estate. UK expats within the IHT tail period should model pension drawdown timing before April 2027 with an SRA-regulated solicitor or STEP practitioner (step.org) to assess whether drawing down pension funds before the pension IHT charge reduces overall estate IHT exposure.

What is the EU Succession Regulation and how does it affect UK expats in Europe?

EU Succession Regulation 650/2012 (Brussels IV) applies to estates with cross-EU elements. EU-resident individuals (including UK nationals living in EU member states) who do not make a nationality election are subject to the succession law of their EU country of residence -- which may include forced heirship rules (France, Spain, Germany). UK nationals living in EU member states can elect in their will for UK succession law to apply to their entire EU-sited estate; this election must be explicit in the will. Engage a STEP-qualified practitioner (step.org) for Brussels IV advice.

How do I find a solicitor qualified in cross-border estate planning?

Use the Law Society’s Find a Solicitor tool at solicitors.lawsociety.org.uk, filtering for "private client", "wills and probate", and "international private client" specialisms. STEP (Society of Trust and Estate Practitioners, step.org) has a Find a Member directory of STEP-qualified practitioners (TEPs) with cross-border estate planning experience. Verify SRA authorisation at sra.org.uk before engaging any solicitor. Typical fees: £800-2,500 for a UK will with foreign asset schedule; £1,500-5,000 for comprehensive cross-border estate planning including IHT tail analysis.

What is the UK IHT nil-rate band in 2025/26?

The UK IHT nil-rate band (NRB) is £325,000 for 2025/26, frozen to April 2030 under Autumn Budget 2024. The Residence Nil-Rate Band (RNRB) adds £175,000 where UK residential property passes to direct descendants (children or grandchildren). For a married couple or civil partners, unused NRB transfers to the surviving spouse; the combined NRB+RNRB for a couple can be up to £1 million. IHT is charged at 40% on the taxable estate above the applicable nil-rate band(s). The Inheritance Tax Act 1984 is the governing statute; HMRC’s IHT Manual at gov.uk/hmrc-internal-manuals/inheritance-tax-manual is the technical reference.

Sources

1. GOV.UK -- IHT: residence-based rules from 6 April 2025 (Finance Act 2025) and nil-rate band (verified 26 April 2026)
2. HMRC -- Inheritance Tax Manual (IHTM) technical reference (verified 26 April 2026)
3. Law Society -- Find a Solicitor tool (SRA-regulated solicitors in cross-border estate planning) (verified 26 April 2026)
4. STEP -- Find a Trust and Estate Practitioner (TEP) for cross-border estate planning (verified 26 April 2026)
5. HMRC -- Pensions Tax Manual (pension IHT from 6 April 2027) (verified 26 April 2026)