UK Will With Foreign Assets: What Migrants Need

A migrant to the UK who owns assets in two or more countries is in a different legal position from a UK-only citizen when it comes to wills. UK formality rules, the executor eligibility tests, the rules on revocation, and the interaction with the succession law of the country of origin all complicate what would otherwise be a straightforward document. Getting it wrong can mean part of the estate is distributed under one country's rules and part under another, with executors unable to access assets and beneficiaries waiting for years.

This article is for migrants who hold assets in the UK and the country of origin (or any third country) and need a will that works in both. It starts with status, formalities, and jurisdiction, not with a will template.

The status question that comes first

The starting point is not the will itself but the migrant's connection to each jurisdiction. UK succession of UK-situated immovable assets (UK land and buildings) is governed by the law of the UK part where the asset sits: English law for England and Wales, Scottish law for Scotland, and Northern Irish law for Northern Ireland. Movable assets and the entitlement to the estate as a whole are governed by the law of the deceased's domicile under UK conflict-of-laws rules.

For migrants, this distinction matters. A migrant who has not yet become UK-domiciled (or, under the post-April 2025 IHT regime, who is not yet long-term UK resident) may have their movable assets governed by the law of the country of origin, while their UK property remains under UK law. Two systems applying to one estate is the structural reality of cross-border migrant wills.

UK will formalities (England and Wales)

A UK will in England and Wales must meet the formality requirements of section 9 of the Wills Act 1837. The testator must be 18 or older and of sound mind. The will must be in writing, signed by the testator (or signed by another at the testator's direction in the testator's presence), and witnessed by two adults present at the same time. Witnesses must not be beneficiaries or married to beneficiaries; if they are, the gift to the witness or their spouse usually fails.

Scottish and Northern Irish wills have separate formality rules and migrants resident in those parts of the UK should use the relevant local formalities.

Forced heirship in the country of origin

Many migrant origin countries operate forced heirship rules: a defined portion of the estate must pass to specified family members (typically children and spouse) regardless of the will's instructions. France's reserved heirs, Spain's legitima, many South American jurisdictions, and the inheritance shares under Islamic law (which applies in many Middle Eastern and South Asian jurisdictions) all operate this way.

For a migrant with assets in such a country, a UK-only will that purports to distribute the estate freely may be partially overridden by forced heirship rules in the other jurisdiction. The estate can end up partly distributed under UK rules (free disposition) and partly under the foreign forced heirship rules (mandatory shares to specified heirs). The interaction is one of the principal reasons migrant cross-border estates benefit from coordinated will drafting in both jurisdictions.

Brussels IV and EU migrant estates

EU Regulation 650/2012 (commonly known as Brussels IV) allows an EU resident to elect that the law of their nationality, rather than the law of their habitual residence, governs the succession of their estate. This gives a migrant in an EU country a planning lever to lock in the succession law of their country of origin (or, if a national of an EU member state where forced heirship is less restrictive, a more flexible regime).

The UK never opted in to Brussels IV and the regulation does not apply directly in UK estates. UK residents with EU assets cannot rely on a Brussels IV election in the UK courts, although the election can still be effective in the EU country and may need to be navigated by the executor of a UK estate that includes EU assets.

One will or two wills

Two main approaches exist for migrants with cross-border estates.

A single worldwide will

A single UK will dealing with the whole worldwide estate is simpler administratively and avoids the risk that two wills inadvertently revoke each other. The trade-off is that the UK will must satisfy the formalities and inheritance rules of every jurisdiction where assets are held. In practice, this is hard for jurisdictions with restrictive forced heirship, particular formality requirements, or non-recognition of UK-style executors.

Separate wills for each jurisdiction

The more common approach for migrants with substantial assets in two jurisdictions is a separate will for each. The UK will deals with UK-situated assets only; the country-of-origin will deals with assets there. Each will must be drafted with explicit language preserving the other (a 'territorial' or 'asset-limited' will) to avoid the later-dated will inadvertently revoking the earlier. Lawyers in both jurisdictions need to coordinate.

Executor eligibility

UK probate is granted to executors named in the will or, in intestacy, to administrators determined by the rules of intestacy. There is no UK citizenship requirement for executors. A migrant's relative in the country of origin can be named as an executor of a UK will, although practical difficulties (signature in front of a UK or foreign solicitor, communication with UK institutions, time zone differences) can make this slow.

For migrants who have come to the UK on long-term visas (Skilled Worker, Health and Care Worker, Family, Global Talent) and acquired ILR or naturalisation, naming a UK-based executor is often more practical even where family is in the country of origin.

Probate grants across borders

UK probate is normally required for substantial UK-situated assets. The executor applies to the Probate Service for either a grant of probate (where there is a will) or a grant of letters of administration (where there is not).

Where a foreign court has already granted probate over the worldwide estate, the executor may be able to use that foreign grant to deal with UK assets. The process is called resealing of probate and is available for grants from a defined list of Commonwealth and other jurisdictions under the Colonial Probates Act 1892. Where resealing is not available, a fresh UK application is needed.

Tax considerations alongside the will

The UK inheritance tax exposure of a migrant's estate is driven by the new residence-based IHT regime that took effect from 6 April 2025. A long-term UK resident is exposed to UK IHT on worldwide assets; a non-long-term resident is exposed only to UK-situated assets. The will itself does not determine IHT exposure; the migrant's residence history does.

The will can affect IHT through specific dispositions: gifts to a UK-resident spouse, gifts to charity, transfers into trusts, and dispositions of qualifying business interests for Business Relief. Cross-border IHT planning often combines will drafting with lifetime planning and (for some migrants) consideration of structures in the country of origin.

Common pitfalls in migrant cross-border wills

The most common pitfall is a will drafted in one country revoking by implication a separate will in another. Explicit 'this will deals only with my UK assets' wording is essential. The second common pitfall is a foreign will that fails UK formality requirements (most often, witnessing) and so cannot be admitted to UK probate. The third is a UK will that ignores forced heirship in a jurisdiction where significant assets are held, leading to partial failure of the will's dispositions.

A fourth pitfall, often overlooked, is the failure to update wills after key life events that are common in migrant journeys: arrival in the UK on a working visa, transition to ILR, naturalisation, divorce, remarriage, birth of children, and acquisition of UK property.

Important: This article is for general information and does not constitute legal advice or regulated financial advice. Cross-border wills for migrants involve UK succession law and the law of one or more foreign jurisdictions and benefit from legal advice from a UK solicitor with cross-border estate experience and, where relevant, advice in the other jurisdiction. UK inheritance tax rules for migrants changed substantially from 6 April 2025.

Frequently asked questions

Do I need a UK will if I already have one in my country of origin?

Usually yes, for substantial UK-situated assets. A foreign will may not meet UK formality requirements, may not deal correctly with UK-situated assets, and may not nominate a UK-eligible executor. Most migrants with UK property or substantial UK savings benefit from a UK will, drafted to coordinate (not conflict) with the foreign will.

Will UK law force my children to inherit my UK property?

UK succession law (in England and Wales) gives the testator freedom of disposition: there is no forced heirship. Children can be excluded entirely if the will so provides, subject to the Inheritance (Provision for Family and Dependants) Act 1975, which allows a court to vary the will where reasonable financial provision was not made.

Can my will from my country of origin govern my UK property?

UK-situated immovable property (land and buildings) is governed by UK succession law, so a foreign will dealing with UK property must satisfy UK formalities and rules. Movable assets follow the deceased's domicile law under UK conflict-of-laws rules, which can include foreign law where the deceased was not UK-domiciled.

Does Brussels IV help migrants in the UK?

Not directly. The UK never opted in to Brussels IV and the regulation does not apply in UK estates. EU-based migrants with assets in EU jurisdictions may still be able to use Brussels IV elections in the EU country; UK executors need to navigate that election when dealing with the EU assets.

Who can be an executor of my UK will if my family lives abroad?

There is no UK citizenship or residence requirement for executors. Family members in the country of origin can be named, although practical difficulties of acting from abroad mean that many migrants name a UK-based executor (a friend, a solicitor's firm, or a professional executor) where family is not UK-based.

How are foreign probate grants recognised in the UK?

Grants from certain Commonwealth and other jurisdictions can be resealed in the UK under the Colonial Probates Act 1892. Grants from other jurisdictions usually require a fresh UK probate application. The applicable list of resealable jurisdictions is on the gov.uk probate pages.