Expat Estate Planning

Estate planning for British expats is the process of organising how your assets are managed, protected and passed on during your lifetime and after death.

It can include wills, trusts, inheritance tax planning, powers of attorney, pensions, life insurance, probate planning and succession planning across more than one jurisdiction.

Estate planning is important for British expats because your assets, family members and tax obligations may be spread across different countries.

Without proper planning, your estate may face delays, disputes, conflicting succession rules, probate issues or unexpected inheritance tax exposure.

An expat estate plan may include:

• Wills for relevant jurisdictions;
• Trusts or other ownership structures;
• Inheritance tax planning;
• Pension and beneficiary nomination reviews;
• Powers of attorney;
• Guardianship planning for minor children;
• Life insurance;
• Probate and executor planning;
• and local legal or tax advice where required.

Cross-border rules can affect how assets pass to beneficiaries, which country has taxing rights, whether probate is required and whether local succession laws apply.

British expats may need to consider UK inheritance tax, local estate or succession taxes, forced-heirship rules, double tax treaties, asset location and the residence or nationality of beneficiaries.

Potentially. From 6 April 2025, non-UK assets may be subject to UK inheritance tax if you are a long-term UK resident. UK assets, such as UK property, may remain within the UK inheritance tax net even if you live abroad.

It can. Overseas assets may fall within UK inheritance tax if you meet the UK long-term residence rules.

Local estate, inheritance or succession tax may also apply in the country where assets are located, so estate planning should be reviewed across all relevant jurisdictions.

Trusts can help with control, succession planning and the management of family wealth, but they are not suitable for everyone.

For British expats, trusts can create UK and overseas tax charges, reporting obligations and legal complexity, especially where trustees, beneficiaries or assets are in different countries.

Pensions can be an important part of estate planning. From 6 April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person’s estate for UK inheritance tax purposes.

British expats should review pension beneficiary nominations, death benefits, drawdown strategy and local tax treatment as part of their estate plan.

Sometimes. British expats with assets in more than one country may need separate wills for different jurisdictions.

This can help reduce uncertainty and probate delays, but wills must be coordinated carefully so one will does not accidentally revoke another.