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Expat Will

Also known as: Expatriate Will, International Will, Will for UK Citizens Abroad

Definition

An expat will is a will designed for UK citizens living abroad or anyone with cross-border assets, addressing the legal, tax, and jurisdictional complexities of international estate planning.

Understanding expat wills is essential if you live outside the UK or own property in multiple countries, as standard UK wills may not adequately address international succession laws or tax implications.

What Does Expat Will Mean?

An expat will is not a formal legal term but describes wills created for people in international situations—UK citizens living abroad or UK residents with foreign assets. Under the Wills Act 1837, UK wills remain valid after you move abroad, but recognition and enforcement depend on your new country's laws. The core challenge is that different countries have conflicting succession laws, tax rules, and probate requirements that can create complications your UK will may not address.

Your domicile (permanent home for tax purposes, distinct from residence) determines whether you pay UK inheritance tax on worldwide assets or UK-only assets. Under the Inheritance Tax Act 1984, UK-domiciled persons pay inheritance tax on their global estate regardless of where they live. The deemed domicile rule treats you as UK domiciled if you've been UK resident for 15 of the last 20 tax years. Many expats remain UK domiciled even after living abroad for decades if they intend to eventually return.

The location of your assets determines which country's succession law applies. Immovable property (land and buildings) is governed by the law where it's located, while movable property (bank accounts, shares) is typically governed by your domicile law. This creates complexity when your UK will addresses French property subject to French forced heirship rules—mandatory inheritance shares that override UK testamentary freedom. Sarah, retiring to Spain with a £650,000 London flat and €400,000 Andalusian villa, needs a dual will strategy: one UK will for UK assets and a Spanish will for Spanish property, drafted to avoid accidentally revoking each other.

Many expats create separate wills for each jurisdiction where they hold significant assets. Executors obtain probate (or its foreign equivalent) in each country, which can involve currency exchange, foreign bank account closures, translation requirements, and regulatory compliance. David, a Manchester resident with a £450,000 UK home and €200,000 French holiday apartment, discovers his French property requires local probate and is subject to forced heirship—his children must inherit minimum shares regardless of his UK will's provisions.

Common Questions

"Do I need a separate will if I live abroad but have UK assets?" It depends on your circumstances. If you're UK domiciled or have significant UK assets, you typically need a UK will to cover those assets. Many expats use a dual will strategy—one UK will for UK assets and a separate local will for foreign assets. Each will must be carefully drafted to avoid accidentally revoking the other.

"Will my UK will be valid if I move abroad?" A UK will remains legally valid after you move abroad, but it may not be recognized or easily enforced in your new country of residence. Different countries have different succession laws, and some jurisdictions (like France or Spain) have forced heirship rules that override UK testamentary freedom, regardless of what your UK will says.

"What happens to my UK inheritance tax liability if I live abroad?" If you're UK domiciled (or deemed domiciled), you'll pay UK inheritance tax on your worldwide assets regardless of where you live. If you've lived abroad long enough to lose your UK domicile, you'll only pay UK inheritance tax on UK-based assets. Domicile rules are complex—you can be UK domiciled even after 20+ years abroad if you intend to return.

Common Misconceptions

Myth: If I move abroad, I automatically lose my UK domicile and don't have to pay UK inheritance tax.

Reality: Domicile and residence are different. You can live abroad for decades and still be UK domiciled if you intend to return eventually. UK domicile of origin (assigned at birth) is very difficult to lose—you must acquire a domicile of choice in another country by physically living there, becoming tax resident, and intending to remain permanently. Many expats remain UK domiciled and owe UK inheritance tax on their worldwide estates.

Myth: I can make a UK will that overrides the inheritance laws in France, Spain, or other countries where I own property.

Reality: You cannot use a UK will to override forced heirship rules in civil law countries. If you own property in France, French succession law requires children to inherit a minimum share (the "reserve"), and your UK will cannot change this. Immovable property is always governed by the law where it's located, not by your domicile or where your will was made.

  • Dual Will Strategy: The most common approach for structuring expat wills, using separate wills for different jurisdictions to simplify cross-border probate.
  • Domicile: Determines whether UK inheritance tax applies to worldwide assets or UK assets only—essential for understanding expat will tax implications.
  • Foreign Property: Overseas property is the most common foreign asset requiring expat will consideration, subject to local succession laws.
  • Forced Heirship: Mandatory inheritance rules in civil law countries that override UK testamentary freedom, a key constraint in expat wills.
  • International Assets: Cross-border assets are what necessitate an expat will in the first place, creating jurisdictional complications.

Need Help with Your Will?

Understanding expat wills helps identify when specialist cross-border advice is needed. International estate planning involves complex legal and tax issues requiring lawyers qualified in all relevant jurisdictions.

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Legal Disclaimer:

This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.