Foreign Nationals with UK Assets: Will Planning Guide

Mei Chen bought a £485,000 two-bedroom flat in London in 2022 as an investment property while living in Singapore. A Singaporean citizen with no plans to move to the UK permanently, she assumed her Singapore will would cover all her assets worldwide. When her accountant asked about her UK estate plan, Mei was stunned to learn that without a UK-specific will, her London property could be subject to 40% UK inheritance tax—and her Singapore will might not even be recognized by UK probate courts. Her two young children could wait years to inherit while lawyers navigate international probate across two jurisdictions.

Mei's situation is increasingly common. 189,793 properties in England and Wales are now owned by foreign nationals—a 2.6% increase from 2023—and many owners don't realize they need separate UK estate planning. Whether you're an international investor, a visa holder with UK property, or a foreign national with UK business interests, understanding your UK will and inheritance tax obligations isn't optional—it's essential for protecting your family and your wealth.

This guide explains exactly when you need a UK will, how UK inheritance tax applies to you, and how to protect your assets across borders under the new 2025 rules.

Who This Article Is For

You're a foreign national—a non-UK citizen—who owns UK assets. This might be property, investments, business interests, or bank accounts. You may live in the UK on a visa, or you might live abroad entirely and own UK assets remotely.

This article is specifically for:

International property investors from Hong Kong, Singapore, UAE, USA, or China—the top five foreign owner nationalities in the UK
Visa holders with UK property on Tier 1, Tier 2, or skilled worker visas who bought UK homes but aren't permanent residents
Foreign entrepreneurs with UK business interests or shares in UK companies
Long-term residents who've lived in the UK for years but retain citizenship elsewhere
Foreign students who purchased UK property during or after their studies

You're concerned about UK inheritance tax, probate delays, jurisdiction conflicts, and protecting your family across borders.

If you own even £1 in UK assets, UK inheritance law applies to those assets—regardless of where you live or what your home country will says.

This article won't cover: British expats living abroad with foreign assets, or foreign nationals with no UK assets whatsoever.

Do Foreign Nationals Need a UK Will?

Short answer: Yes. If you own UK assets worth more than £325,000, you almost certainly need a UK-specific will to minimize inheritance tax and avoid probate complications.

The longer answer depends on several factors:

Value of Your UK Assets

Below £325,000, a UK will isn't legally required but is still strongly recommended. Above £325,000, a UK will becomes essential for inheritance tax planning and ensuring your wishes are followed.

Your Home Country Will

Some home country wills are recognized by UK probate courts. But recognition is slow, expensive, and uncertain. UK courts may require notarization, translation, and apostille certification of foreign wills—adding months and thousands in costs.

Having a UK will eliminates this risk entirely.

Asset Complexity

If you own multiple UK properties, business shares, or complex investments, a UK will is mandatory for efficient distribution. Simple situations are more forgiving, but complexity demands UK-specific planning.

Where Your Beneficiaries Live

If your beneficiaries live outside the UK, a UK will dramatically speeds up cross-border inheritance. Without it, your family faces 18-24 months of international probate instead of 4-6 months.

Why Your Home Country Will Isn't Enough

Your home country will may not comply with UK legal formalities required by the Wills Act 1837—two witnesses present, specific signing procedures. If UK courts reject your foreign will, your estate falls under UK intestacy rules, not your wishes.

Executors abroad face significant delays applying for UK probate from overseas, often requiring UK solicitors at £3,000-£8,000 in additional costs.

Your Situation	Do You Need a UK Will?
Foreign national, UK property worth £200k, simple family structure	Recommended (avoids complications)
Foreign national, UK property worth £400k, married with children abroad	Yes—essential (IHT planning + efficiency)
Foreign national, UK business + property worth £800k	Yes—critical (complex assets need UK expertise)
Foreign national, UK bank account £50k, no property	Probably not (low value, simple distribution)

How UK Inheritance Tax Applies to Foreign Nationals

If you're a foreign national with UK assets, those assets are always subject to UK inheritance tax if your total worldwide estate exceeds £325,000—even if you live abroad and have never been a UK tax resident.

The rules changed significantly on April 6, 2025, shifting from a domicile-based system to a residence-based system.

Current System (From April 6, 2025)

The new system is based on residence, not domicile. Here's what matters:

The "long-term resident" test: If you've been UK resident for 10 out of the previous 20 tax years, your worldwide assets become subject to UK inheritance tax—not just your UK property.

This is a major change for foreign nationals who've lived in the UK on long-term visas. If you moved to the UK in 2015 on a work visa, by 2025 you've crossed the 10-year threshold. Now all your assets—your home country property, foreign investments, everything—fall within UK inheritance tax scope.

The "tail period": Even after you leave the UK, you remain liable for UK inheritance tax on worldwide assets for 3-10 years depending on how long you were resident. The longer you lived in the UK, the longer the tail.

For Non-Long-Term Residents

If you've been UK resident for fewer than 10 out of the last 20 years, only your UK-situs assets are subject to inheritance tax:

UK property
UK bank accounts
UK business shares
UK investments

Your assets in your home country remain outside UK inheritance tax scope.

Inheritance Tax Rates and Thresholds

The nil-rate band is £325,000 per person. This is the tax-free amount. Everything above this threshold is taxed at 40%.

The residence nil-rate band (an extra £175,000 for passing your main home to children) typically doesn't apply if you're non-UK domiciled and leave UK property to beneficiaries abroad.

Example: A foreign national owns a £500,000 London flat. Estate value: £500,000. Minus nil-rate band: £175,000 taxable. Inheritance tax due: £70,000 (40% of £175,000).

April 2025 Reform Alert: If you're a foreign national who has lived in the UK for 10+ years, the new residence-based inheritance tax rules may dramatically increase your UK tax liability. Review your estate plan now to avoid unexpected tax bills.

Understanding UK Domicile vs. Residence (What They Mean for Your Will)

Domicile and residence are different legal concepts that foreign nationals often confuse. Understanding the difference is crucial for your estate planning.

Domicile: Your Permanent Home Country

Your domicile is your permanent home country—usually the country where you were born or where your father was domiciled when you were born (domicile of origin). It's very difficult to change.

For most foreign nationals, your domicile remains your birth country even if you live in the UK for decades. Acquiring UK domicile requires moving to the UK with the intention to stay permanently forever and severing ties with your home country. This is rare.

Residence: Where You Physically Live

Your residence is determined by where you physically live, using the statutory residence test. Generally, if you spend 183+ days in the UK per tax year or have strong UK ties, you're UK resident.

Residence is much easier to establish than domicile. Most foreign nationals on work visas are UK resident but not UK domiciled.

Why the Distinction Matters

Non-UK domiciled, non-UK resident: Only UK assets subject to inheritance tax before April 2025. After April 2025, same rule applies unless you become a long-term resident.
Non-UK domiciled, UK resident (fewer than 10 years): Only UK assets subject to inheritance tax.
Non-UK domiciled, UK resident (10+ years): Worldwide assets subject to inheritance tax under new 2025 rules.
UK domiciled (rare for foreign nationals): Worldwide assets subject to UK inheritance tax regardless of residence.

Example: Raj moved from India to the UK in 2015 on a Tier 2 work visa. He's been UK resident for 10 years but never intended to stay permanently—he plans to return to India when he retires. His domicile remains India. Under the old rules, only his London flat was subject to UK inheritance tax. Under the new April 2025 rules, because he's been resident 10+ years, his worldwide assets—including his Mumbai apartment and Indian investments—are now within UK inheritance tax scope.

To determine your status, check your tax residency with HMRC's statutory residence test and consult an immigration solicitor to confirm domicile status.

What Happens If You Die Without a UK Will (UK Intestacy Rules)

Dying without a valid will means UK intestacy rules decide who inherits your UK assets—not your wishes, not your home country's laws.

The UK Intestacy Hierarchy

Under the Administration of Estates Act 1925:

Married with children: Spouse gets first £322,000 plus personal possessions plus half of remainder; children split other half. This may not align with your home country's customs.
Unmarried partner: Gets nothing—even if you lived together 20 years or have children together. This is a major risk for foreign nationals in cultures with different partnership norms.
No spouse or children: Parents inherit, then siblings, then extended family per UK hierarchy. This may contradict your cultural or religious inheritance traditions.

Why Intestacy Is Worse for Foreign Nationals

Probate delays multiply when intestacy combines with cross-border estates. Average timeline: 18-24 months instead of 4-6 months with a proper will.

UK intestacy rules may violate your home country's forced heirship rules or religious inheritance laws—such as Sharia or Hindu succession law.

Beneficiaries abroad must apply for UK probate without guidance, often requiring expensive international solicitors. Assets may be frozen during lengthy court proceedings, leaving your family without access to funds.

Real consequence: A Chinese national who owned a £600,000 UK buy-to-let property died intestate. Under UK intestacy rules, his unmarried partner of 15 years—the mother of his two children—inherited nothing. The property went to his elderly parents in Beijing, who had never visited the UK and didn't speak English. Probate took 26 months and cost £45,000 in international legal fees. A £49.99 UK will would have prevented all of it.

Creating a Valid UK Will as a Foreign National (Legal Requirements)

Here's the good news: UK will requirements are straightforward. Foreign nationals face the same legal requirements as UK citizens—no special rules, no extra complexity.

Legal Requirements Under the Wills Act 1837

To create a valid UK will, you must:

Be 18 or older (no citizenship requirement)
Have mental capacity to understand what you're doing and the value of your estate
Create a written document (typed or handwritten)
Sign the will in the presence of two witnesses
Have two witnesses present at the same time who both sign after you

Witness Requirements

Witnesses can be any nationality—UK citizen, foreign national, even a tourist. Nationality doesn't matter.

Witnesses must be 18+, not beneficiaries (or married to beneficiaries), and not blind. They don't need to read the will or know its contents.

No notarization or solicitor is required for a valid UK will. This is a major cost saving compared to many other countries.

Example: Sarah, a US citizen living in London, wondered if her UK will needed British witnesses. Answer: No. Her American friend visiting from New York and her French neighbor could both witness her UK will—nationality is irrelevant. The only requirement: they must be present together when she signs.

What You Can Include in Your UK Will

UK assets: Property, bank accounts, investments, business shares located in UK
Guardians for children if they're minors living in UK or who would move to UK after your death
Executors: Can be foreign nationals living abroad, but UK-based executors speed up probate significantly
Funeral wishes: You can specify if you want your body repatriated to your home country

What You Cannot Include

Foreign assets: Should be covered by separate home country will (two-will strategy recommended)
Pensions: Most UK workplace pensions don't pass through wills—use pension nomination forms instead
Joint tenancy property: If you own UK property as joint tenants (not tenants in common), it passes automatically to co-owner, bypassing your will

Creating a valid UK will is no harder for foreign nationals than for UK citizens. The complexity comes from coordinating with home country wills and understanding tax implications, not from the will document itself.

Should You Have One Will or Two? (UK + Home Country)

This is a critical strategic question: should you have one "worldwide" will or separate wills for different countries?

The Two-Will Strategy (Recommended)

Most foreign nationals with UK assets should create two wills:

UK will: Covers only UK-situs assets (UK property, UK bank accounts, UK investments)
Home country will: Covers assets in your home country and any other worldwide assets

Benefits of two wills:

Faster probate in both jurisdictions—each will is tailored to local courts
Easier executor management—UK executor handles UK assets, home country executor handles home assets
Reduces risk of will being challenged or rejected due to jurisdiction conflicts
Allows different inheritance rules (e.g., forced heirship in France for French assets, free disposition in UK for UK assets)

The One-Will Strategy (Less Common, More Risky)

A single "worldwide" will covering all assets in all countries is simpler to manage but carries significant risks:

Foreign wills often aren't recognized quickly by UK courts—requires expensive authentication, translation, and apostille
If the will is invalid in one jurisdiction, it may jeopardize your entire estate
Executors abroad struggle to manage UK assets remotely

Avoiding Conflicts Between Two Wills

Most wills begin with "I revoke all previous wills." This creates a major problem if you have two wills. If you create your UK will after your home country will, you may accidentally revoke your home country will.

Solution: Use a "jurisdictional revocation" clause: "I revoke all previous wills relating to UK assets only." WUHLD's template includes this automatically.

Get both wills reviewed by solicitors in both countries to ensure no conflicts.

Decision Framework

Situation	Recommendation
Total worldwide estate < £325,000 AND simple family structure AND assets in UK + one other country max	One will may suffice
Estate > £325,000 OR complex assets OR beneficiaries in multiple countries OR home country has forced heirship rules	Two wills essential

Example: Paulo, a Brazilian national, owns a £500,000 London flat and a £200,000 apartment in São Paulo. He creates two wills: his UK will covers the London flat and appoints a London-based executor; his Brazilian will covers the São Paulo apartment and appoints his brother in Brazil as executor. Each will explicitly states its jurisdictional scope to avoid conflict. When Paulo dies, probate proceeds simultaneously in both countries without delays.

UK Inheritance Tax Planning Strategies for Foreign Nationals

Several strategies can reduce or eliminate UK inheritance tax for foreign nationals. These are starting points for discussion with your tax advisor, not personalized recommendations.

Strategy 1: Spouse Exemption

Transfers between spouses are normally inheritance-tax-free. But if you're non-UK domiciled and your spouse is UK domiciled, the exemption is capped at £325,000.

Your non-domiciled spouse can elect to be treated as UK domiciled to get unlimited spouse exemption—but this brings worldwide assets into UK inheritance tax scope. Only beneficial in some cases.

Strategy 2: Annual Gift Exemptions

Give away up to £3,000 per year inheritance-tax-free. You can carry forward one year if unused.

Make small gifts of £250 per person to unlimited people per year.

Wedding gifts are also exempt: £5,000 to a child, £2,500 to a grandchild, £1,000 to anyone else.

These gifts are immediately outside your estate—no 7-year waiting period.

Strategy 3: Lifetime Gifts (Potentially Exempt Transfers)

Give away UK assets during your lifetime. If you survive 7 years after the gift, it's outside your estate for inheritance tax.

Taper relief reduces inheritance tax if you die within 7 years but after 3 years.

Caution: Don't gift UK property then continue living in it. This is a "gift with reservation of benefit" and remains in your estate.

Strategy 4: Excluded Property Trusts (For Non-UK Domiciled)

Before April 6, 2025, placing foreign assets into trust while non-UK domiciled meant those assets remained "excluded property" even if you later became UK domiciled or a long-term resident.

Trusts created before April 6, 2025 retain excluded property status under transitional protections. This is a complex strategy requiring specialist tax advice—not a DIY option.

Strategy 5: Business Property Relief

If you own qualifying UK business assets or UK farmland, you may get 50-100% inheritance tax relief. This applies to foreign nationals the same as UK citizens.

You must own the assets for 2+ years before death.

Strategy 6: Double Taxation Treaties

The UK has inheritance tax treaties with only 10 countries: USA, France, Italy, Netherlands, Sweden, Switzerland, South Africa, Ireland, India, and Pakistan.

If your home country has a treaty, you can claim double taxation relief to avoid paying inheritance tax in both countries.

If there's no treaty—and most countries don't have one—you may pay inheritance tax in both jurisdictions. This makes tax planning critical.

Important: Tax planning for foreign nationals with UK assets is complex and high-stakes. Get specialist advice from a cross-border tax advisor before implementing any strategy. Mistakes can cost your family tens of thousands in unnecessary tax.

Executors, Probate, and Administering Your UK Estate from Abroad

Can a foreign national be an executor of a UK estate? Yes—executors can be any nationality and live anywhere in the world.

The practical reality: UK-based executors make probate much faster and cheaper. Foreign executors must apply to the UK Probate Registry, often requiring UK solicitor representation. This adds £3,000-£8,000 in costs.

Appoint at Least One UK-Based Executor If Possible

A UK executor can be a UK friend, UK solicitor, or professional executor service. They speed up probate from 12-18 months to 4-6 months on average.

UK executors can handle property sales, bank account closures, and HMRC correspondence without international delays.

The UK Probate Process for Foreign Nationals

Apply for Grant of Probate from UK Probate Registry (£300 court fee if estate exceeds £5,000)
Provide death certificate (may need official translation plus apostille if issued abroad)
Complete inheritance tax forms and pay any tax due within 6 months of death
Distribute UK assets according to will

If Beneficiaries Live Abroad

Beneficiaries can inherit UK property—there's no restriction on foreign beneficiaries. They may face tax obligations in their home country on inherited assets, depending on local law.

Inherited UK property can be sold and proceeds transferred abroad after probate completes.

Timeline Expectations

UK-only probate with UK executor: 4-6 months average
UK probate with foreign executor: 12-18 months average
Complex cross-border estates: 18-24+ months

While appointing UK-based executors is ideal, don't let lack of UK contacts stop you from creating a will. Your foreign-based executors can still manage UK probate—it just takes longer.

How WUHLD Makes UK Will Creation Simple for Foreign Nationals

Traditional solicitors charge foreign nationals £650-£1,500+ for UK wills, often adding complexity and confusion about domicile, residence, and tax.

WUHLD offers a better solution designed specifically for your situation.

The WUHLD Advantage

£49.99 fixed price: One-time payment, no subscriptions, includes all future updates. That's 95% less than traditional solicitor fees.

15 minutes online: No appointments, no travel to a solicitor's office. Especially valuable if you're abroad or on a visa with limited time.

Designed for UK law: Automatically compliant with the Wills Act 1837. No risk of invalid formalities.

Jurisdictional clauses included: Our template includes "UK assets only" clauses to prevent conflicts with home country wills.

Clear guidance on domicile and residence: Guided questions help you determine your status without expensive legal consultations.

Preview free: See your complete will before paying anything. No credit card required to start.

What You Get

Legally valid UK will (2 copies for signing with witnesses)
12-page Testator Guide explaining how to execute your will properly
Witness Guide to give to your witnesses
Complete Asset Inventory document
Estate planning checklist for foreign nationals

After You Create Your Will

Print and sign with two witnesses (any nationality). Store the original safely—not in a safe deposit box, as executors can't access it.

Update any time online if circumstances change—marriage, children, property sales.

Who WUHLD Is Right For

Foreign nationals with straightforward UK estates: single property, clear beneficiaries, total UK assets under £1 million.

Anyone who wants an affordable, fast UK will without solicitor appointments.

When to See a Solicitor Instead

Complex business structures with multiple UK entities
Estate exceeding £1 million requiring sophisticated inheritance tax planning
Contested family situations or estranged relatives
Forced heirship concerns that conflict with UK law

Most foreign nationals with UK property have straightforward situations perfect for online will creation.

Frequently Asked Questions

Q: Can I use an online will service if I'm not a UK citizen?

A: Yes. Online will services like WUHLD are available to anyone creating a UK will for UK assets, regardless of nationality or citizenship. The legal requirements for a valid UK will are the same for foreign nationals and UK citizens.

Q: Do I need to be living in the UK to create a UK will?

A: No. You can create a valid UK will from anywhere in the world. As long as you follow UK legal formalities—written document, signed with two witnesses present—your will is valid whether you're in London or Mumbai.

Q: Will my home country recognize my UK will?

A: It depends on your home country's laws. Most countries recognize a UK will for UK assets, but there may be delays for authentication and translation. This is why most foreign nationals use a two-will strategy: one UK will for UK assets, one home country will for home country assets.

Q: What happens to my UK property if I die without a UK will?

A: Your UK assets will be distributed according to UK intestacy rules, not your home country's inheritance laws or your wishes. If you're married, your spouse gets up to £322,000 plus half the remainder. If you have an unmarried partner, they inherit nothing. UK intestacy rules may conflict with your cultural or religious inheritance traditions.

Q: How does the April 2025 inheritance tax reform affect me?

A: If you've been UK resident for 10 out of the last 20 tax years, you're now a "long-term resident" and your worldwide assets—not just UK assets—are subject to UK inheritance tax. This is a major change from the old domicile-based system. If you're approaching this threshold, get specialist tax advice now.

Q: Can my executor live abroad, or do they need to be in the UK?

A: Your executor can live anywhere and be any nationality. However, UK-based executors make probate faster and cheaper—foreign executors typically need UK solicitors to handle probate, adding £3,000-£8,000+ in costs and 6-12 months to the timeline.

Protect Your UK Assets with a Proper Estate Plan

Key takeaways:

If you're a foreign national with UK assets, a UK will isn't optional—it's essential for protecting your family from 40% inheritance tax, probate delays, and intestacy rules that may contradict your cultural values
The April 2025 inheritance tax reforms are a game-changer for long-term UK residents: if you've lived in the UK for 10+ years, your worldwide assets are now in UK inheritance tax scope—review your estate plan immediately
Use a two-will strategy to avoid conflicts: one UK will for UK assets with "UK assets only" jurisdictional clause, one home country will for home country assets
Appoint UK-based executors if possible to cut probate time in half (4-6 months vs. 12-18 months) and reduce costs by thousands
Creating a valid UK will takes 15 minutes online—it's no harder for foreign nationals than UK citizens, and at £49.99, it's 95% cheaper than traditional solicitors

You worked hard to invest in UK property and build wealth across borders. Don't let unfamiliar legal systems put your family's inheritance at risk.

A UK will isn't about planning for death—it's about protecting the people you love from unnecessary stress, expense, and delays when you're no longer there to help them. Whether you're in Hong Kong, Dubai, New York, or London, your UK assets deserve a UK plan.

Create your legally valid UK will in 15 minutes with WUHLD. No solicitor appointments, no visa complications, no international travel required.

Preview your complete will free before paying anything—no credit card needed.

For just £49.99, you get a UK will tailored to foreign nationals, jurisdictional clauses to prevent conflicts with home country wills, and lifetime updates. Your UK assets are too valuable to leave to chance.

Preview Your Free UK Will – No Payment Required

Ready to Create Your Will?

WUHLD makes it simple to create a legally valid will online in just 15 minutes. Our guided process ensures your wishes are properly documented and your loved ones are protected.

Start creating your will now — it's quick, affordable, and backed by legal experts.

Legal Disclaimer: This article provides general information about UK will requirements and inheritance tax for foreign nationals and does not constitute legal advice. For advice specific to your individual situation, please consult a qualified solicitor. WUHLD's online will service is suitable for straightforward UK estates; complex situations may require professional legal advice.

Cross-Border Disclaimer: This article covers UK law only. Inheritance laws, tax rules, and will requirements in your home country may differ significantly. Always consult a legal professional in your home country to ensure your estate plan complies with local laws and does not conflict with your UK will.

Tax Advice Disclaimer: This article provides general information about UK inheritance tax rules for educational purposes only. It is not personalized tax advice. Inheritance tax planning for foreign nationals with cross-border assets is complex—always consult a qualified cross-border tax advisor or solicitor before implementing any tax strategy.

Domicile/Residence Disclaimer: Determining your UK domicile and residence status is complex and depends on your individual circumstances. This article provides general guidance only. For confirmation of your specific status and its tax implications, consult an immigration solicitor or tax specialist.

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