Why newcomers should still make a UK will

Moving to the UK without a will leaves your estate to the mercy of intestacy rules — a rigid legal formula that ignores your wishes and, in many cases, leaves cohabiting partners and unmarried companions with nothing. This guide explains why newcomers should prioritise making a UK will, what the law requires, and how inheritance tax affects your family's future.

The UK Intestacy Trap: Who Inherits When There's No Will

When you die intestate (without a valid will), the rules of intestacy automatically decide how your estate is divided. These rules apply whether or not they reflect your wishes. In England and Wales, the law prioritises spouses and civil partners first, then biological or adopted children, followed by parents, siblings, and more distant relatives. If you have none of these, the state keeps your estate.

The biggest shock for newcomers is that cohabiting partners — unmarried partners living together — inherit nothing under intestacy law, regardless of how long you have lived together or how committed your relationship is. This applies even to long-term relationships of 10, 20, or 30 years. The law does not recognise so-called 'common law marriage'; it simply does not exist in the UK.

What Happens if You're Married or in a Civil Partnership

If you are married or in a registered civil partnership and have no children, your surviving spouse or civil partner receives your entire estate. If you have children, they receive all your personal possessions, the first £322,000, and half of any remaining estate. Your children receive the other half. This may not be what you want — particularly if you have stepchildren, previous partners with dependent children, or you want to leave money to friends or charity.

What Happens if You're Cohabiting

Your partner receives nothing. Your children, if any, inherit instead. If you have no children, your parents inherit; if your parents are deceased, your siblings inherit, and so on. Your cohabiting partner has no automatic claim on your estate, even if you are financially interdependent, even if you own a home together, and even if your partner is a full-time carer for your children. This is why cohabiting couples face the greatest risk from intestacy.

Cohabiting partners can apply to court within six months of your death under the Inheritance (Provision for Family and Dependants) Act 1975 to claim they were financially dependent on you, but this is slow, expensive, and uncertain. A will is far simpler and more reliable.

How to Make a Valid UK Will: The Legal Essentials

A will must meet strict formal requirements to be legally valid in England and Wales. The most common mistakes — and ones that render a will completely invalid — come from poor witnessing or ambiguous wording. Below are the key requirements.

Your Signature and Intent

You (the testator) must sign the will in front of two independent witnesses, or acknowledge a signature you made earlier in their presence. You must be of sound mind — able to understand what you own, who your family members are, and what you are doing. There is no age limit mentioned in law, but practically, you must be aged 18 or over.

Two Independent Witnesses

This is non-negotiable. You must have exactly two independent witnesses, both present at the same time when you sign. Each witness must see you sign and then sign the document themselves in your presence and in the presence of the other witness.

Witnesses must be aged 18 or older, of sound mind, and crucially, cannot be beneficiaries of your will. If a witness is also named to inherit under your will, that person's inheritance is completely void, even though the will itself remains valid. Their spouse or civil partner also cannot witness if they are named as a beneficiary. Many DIY will disasters occur because a family member signs as a witness and then loses their inheritance.

Suitable witnesses include friends, colleagues, professionals (solicitors, accountants, bank managers), and your executor — as long as they are not inheriting anything under the will.

Physical, In-Person Signing

For wills made after 1 February 2024, all witnessing must be physical and in the same location. Remote or virtual witnessing is no longer allowed (temporary provisions during COVID-19 have ended). You and both witnesses must be present together to sign.

Getting Professional Help

You can write a will yourself (a 'DIY' or 'holograph' will), but mistakes are common and costly. Many high-street solicitors offer will-writing services for £100–£400, and online will services cost £40–£150. For complex situations — blended families, significant assets, overseas properties, or trusts — paying a solicitor is money well spent. If a will is found to be invalid after your death, your estate falls into intestacy and the cost to your family is far higher.

Inheritance Tax: Understanding the Cost to Your Estate

Inheritance tax (IHT) is charged on estates above a certain threshold when you die. It is a significant cost if your estate is large enough, and many newcomers are unaware they may owe it. Understanding the thresholds and exemptions could save your family tens of thousands of pounds.

The Nil-Rate Band and Basic Threshold

In the 2026/27 tax year, you can pass on up to £325,000 free of inheritance tax. This is called the nil-rate band. Anything you leave above that threshold is taxed at a flat rate of 40%. So if your estate is worth £525,000, only the £200,000 above the threshold is taxed: £200,000 × 40% = £80,000 in inheritance tax. Your family receives the remaining £445,000.

The £325,000 threshold has been frozen since 2009 and is set to remain frozen until at least April 2031. Because property values and asset prices have risen, more estates are now caught by inheritance tax even though the rate has not changed. This is one reason to review your will regularly.

The Residence Nil-Rate Band for Family Homes

If your main home is left to direct descendants (children, stepchildren, grandchildren, or grandsteps), you benefit from an additional £175,000 allowance called the residence nil-rate band. This brings the total tax-free threshold to £500,000 per person. For married couples, unused allowances transfer to the surviving spouse, meaning a couple can pass on up to £1 million free of inheritance tax.

The Spouse Exemption: A Huge Advantage for Married and Civil Partnership Couples

Here is the single biggest inheritance tax relief available: if you leave everything to your spouse or civil partner, there is no inheritance tax to pay, no matter how large your estate. Assets passing between spouses or civil partners are fully exempt. Additionally, any unused part of your nil-rate band or residence nil-rate band transfers to your surviving spouse when they die, allowing them to use two allowances when their turn comes.

This exemption has recently changed for international residents. From 6 April 2025, the exemption applies to spouses and civil partners who are UK long-term residents — meaning they have lived in the UK for 10 of the last 20 tax years. Previously, the exemption was based on domicile. If your spouse is not a long-term UK resident, the exemption is limited to £325,000 (the nil-rate band). If you are in this situation, seek professional tax advice before you make your will.

Other Exemptions and Reliefs

Gifts to UK registered charities are exempt from inheritance tax. If you leave 10% or more of your estate to a UK charity, the inheritance tax rate on the rest drops from 40% to 36%. You can also make small gifts during your lifetime (up to £3,000 per tax year) that fall outside your estate, and larger gifts become exempt from tax if you survive seven years after making them. These strategies are useful for high-net-worth individuals and can be incorporated into your will planning.

Foreign Assets and International Wills: A Critical Issue for Expats

If you are a UK resident but own property, investments, or assets in another country, your UK will may not be enough. Each country has its own succession laws, and many do not automatically recognise or enforce a UK will.

Where UK Wills Are Valid

A UK will normally covers assets located in the UK and is recognised by UK courts and the Probate Service. If you own land, property, or significant investments in another country, however, local courts may not recognise your UK will without additional steps.

Forced Heirship Rules

Many countries — including France, Spain, Italy, and much of South America and the Middle East — have forced heirship rules. These laws require you to leave a certain percentage of your estate to close family members (usually children and sometimes spouses), regardless of what your will says. For example, in France, if you have three children, they are collectively entitled to 75% of your estate under law. You can only freely dispose of the remaining 25%.

England and Wales have no forced heirship rules — you have complete freedom to leave your estate to anyone. But this freedom does not apply to assets located abroad. If you own French property, French law applies to that property.

What You Should Do

If you own assets abroad, consult a solicitor who specialises in international estate planning. The most common approach is to create two separate wills: one for UK assets and one for each foreign jurisdiction, drafted so that neither will revokes the other. This ensures your wishes are respected in each country and avoids legal conflicts.

Some EU countries allow you to elect English law to apply to your entire estate under the EU Succession Regulation (Brussels IV), which provides testamentary freedom. However, this election must be express — stated clearly in your will. You will also likely need a certified translation of your will for foreign courts, and the translated document may need to be notarised.

Why Newcomers Should Act Now

If you have recently moved to the UK, have a family, cohabiting partner, or significant assets, making a will should be a priority. Intestacy rules are inflexible and often work against the people you want to protect. A will is cheaper and faster to make than dealing with the consequences of intestacy, and it gives you peace of mind.

Even if you already have a will from your home country, it may not be valid or fully effective in the UK. You should have a separate UK will for any UK assets. Similarly, if you are a UK resident with assets abroad, you will likely need separate wills for those countries.

Make an appointment with a solicitor or use a reputable will-writing service. Keep a copy at home, one with your solicitor, and tell your family and chosen executor where it is stored. Review your will every 5–10 years, or whenever your circumstances change — marriage, civil partnership, separation, birth of children, major changes in assets, or a move abroad.