Wills and Trusts for UK Expats: Protecting Your Estate Abroad

Why Expats Need a Will

A will tells your family and the courts what should happen to your money, property and possessions when you die. For most people it is a simple document. For an expat it is more important and more complicated. You may own a home in the UK, a flat where you live, bank accounts in two countries and a pension that pays out somewhere else. Each of those can be governed by different laws, and the courts of each country may not recognise what you wrote for the others.

Without a valid will, the law decides who inherits, and it may not choose the people you would. Unmarried partners can be left with nothing. Stepchildren may be excluded. Guardianship of young children can end up with a court rather than the person you trusted. The process is also slower and costlier when the estate crosses borders. This guide explains how wills and trusts work for UK expats, how to stop them cancelling each other, and what to check in each country. It is general information, not legal or tax advice.

We do not draft wills. A will is a legal document and should be prepared or checked by a qualified lawyer in each country where you hold significant assets. What we can do is help you understand the questions to ask, and how your will fits with your pensions, insurance and inheritance tax planning. See our guide to inheritance tax for UK expats for the tax side.

What Happens If You Die Without a Will

Dying without a valid will is called dying intestate. In that case, the law of the country that governs each asset sets out who inherits and in what shares. In England and Wales, the intestacy rules favour a spouse or civil partner and children, and do not recognise an unmarried partner. Other countries have different rules, and some give fixed shares to particular relatives whatever you might have wanted.

The practical consequences can be severe for an expat family. A surviving partner may have to leave a home. Children may inherit directly rather than through a trust. Assets can be frozen for months while a court decides who has authority to deal with them. Where property sits in more than one country, the family may need to apply for authority in each, paying fees and waiting for each process to finish.

One Will or Several?

This is the question most expats ask. The honest answer is that it depends on where your assets are, where you live and what the local law says. Some people use one will that covers everything. Others use a separate will for each country, each limited to the assets in that country. A single will can be simpler, but it may not be recognised everywhere, and local courts may need it translated and validated. Separate wills can be cleaner, but only if they are written to work together.

These are common patterns, not advice. A lawyer who knows the law in each country should decide for your case.

How Wills Can Cancel Each Other

The most common and costly mistake with multiple wills is accidental revocation. Many wills start with a clause cancelling all earlier wills. If you sign a new will in the country where you live and it contains that clause, it can wipe out the UK will you made years before, leaving your UK assets without a will at all.

The fix is simple but needs care. Each will should say which assets it covers, say clearly that it does not revoke the others, and refer to them. Whoever drafts a new will should be given copies of the existing ones, and told to check the wording against them. Keep a list of every will you have made, where the original is, and which lawyer holds it.

Forced Heirship and Religious Succession Rules

The UK gives people wide freedom to leave their estate to whomever they choose, subject to limited claims by dependants. Many other countries do not. Under forced heirship rules, a share of the estate is reserved for particular relatives, often children and a spouse, and you cannot give it away by will. Countries including France, Spain and Italy have such rules in some form, although the EU’s succession regulation can allow a choice of law in certain cases.

Religious succession law adds another layer. In some countries, including parts of the Gulf and Malaysia, Muslims are generally subject to Islamic succession rules, with fixed shares for specified heirs. Non-Muslim expats may be treated differently, and some Gulf states have introduced ways for non-Muslims to register a will so that their own wishes are followed. Rules change, and their application to foreign residents is a specialist matter.

Wills in Asia and the Gulf

Most of our clients live in Asia and the Gulf, where the picture differs from Europe. The notes below are general and are not a substitute for local advice.

• Hong Kong. Hong Kong has its own law of wills and intestacy and its own probate process through the courts. A will made elsewhere may be recognised, but the formalities and the process for local assets are best checked with a Hong Kong lawyer. Hong Kong does not currently charge a general inheritance or estate tax, although UK tax can still apply to a UK-linked estate.
• Malaysia. Non-Muslims are generally covered by Malaysia’s wills legislation, while Muslims are generally subject to Islamic succession rules, which can limit how much can be given by will. Property and probate rules can differ between regions. A local lawyer is essential.
• Singapore. Singapore has its own wills and probate regime, with Islamic rules applying to Muslims. Local assets are usually dealt with by a Singapore will.
• UAE and the Gulf. Without a registered will, local inheritance law, which is often based on Islamic principles, can apply to assets in the country. Some jurisdictions offer a court or registry service for non-Muslim expats to register a will, which can give it clear local effect.

Rules in all of these places change, and how they apply to a foreign resident can depend on your nationality, religion and where each asset is. Do not rely on a summary. Speak to a lawyer who writes wills for expats in the country concerned.

Your UK Will and Your UK Assets

If you own UK property, bank accounts or investments, a UK will remains the clearest way to deal with them. UK law generally decides who inherits UK land, whatever your nationality or where you live, and your executors will need a UK grant of probate to deal with the assets. A UK will also makes the probate process quicker and cheaper than a foreign will that has to be validated in England.

Check that your UK will was made in the right form, names executors who can still act, and reflects your current family and finances. A will made decades ago, before you moved or before the April 2025 changes to inheritance tax, may no longer do what you intend. It is also worth reading the tax consequences. UK assets stay within the UK inheritance tax net whatever your residence.

What Your Will Should Cover

• Who inherits what. Name beneficiaries clearly, with back-ups if someone dies first.
• Executors. Choose people who can act, who understand your wishes and who are willing. For a cross-border estate, consider a professional or a co-executor in each country.
• Guardians. If you have young children, name who should look after them. Check the local law on guardianship, because a court may not be bound by your wishes.
• Funeral wishes. These are usually not binding, but they guide your family. Add them to a letter of wishes as well.
• Digital assets. Online accounts, cryptocurrency and cloud storage need instructions and access details kept safe.
• Pensions and insurance. These often pass outside the will by nomination. Make sure the nominations match what the will says. See UK pensions for expats.
• Business interests. Shares or partnership interests may need their own succession plan.

Powers of Attorney and Incapacity

A will only works when you die. A power of attorney deals with the risk that you are alive but unable to manage your affairs because of illness or an accident. Without one, family may have to apply to a court for authority, which can take months and cost a great deal, particularly across borders. A UK lasting power of attorney may not be recognised in the country where you live, and the reverse is also true.

If you own assets in more than one country, ask about a power of attorney in each. Choose people you trust who live where the assets are, or who can act from a distance. Review them when your circumstances change. Income protection and critical illness cover can also help your family cope in the meantime, see expat insurance.

What a Trust Is and How It Works With a Will

A trust is an arrangement in which you, the settlor, transfer assets to trustees who hold them for the benefit of others, the beneficiaries. The trust deed sets the rules. Trusts can be created during your life or in your will. A will trust only comes into being on death. A lifetime trust starts straight away and can take assets out of your estate.

Trusts and wills do different jobs and work best together. The will deals with whatever you own when you die. A trust can hold assets you have already transferred, control when and how beneficiaries receive money, protect an inheritance from divorce or creditors, and avoid the delay of probate for the assets it holds. People use them to look after young children, vulnerable relatives or a second family, and to plan for inheritance tax.

Common Types of Trust for Expats

• Discretionary trust. The trustees decide who benefits and when. Flexible, but it has its own tax charges.
• Life policy in trust. A life insurance policy written in trust pays out to the beneficiaries outside your estate, which can give them cash quickly. See expat life insurance.
• Offshore trust. A trust based outside the UK, usually holding non-UK assets. Its UK tax treatment depends on your residence.
• Bare trust. The beneficiary has an absolute right to the assets, often used for children.
• Will trust. Created by your will when you die, for example to hold assets for children until they reach an age you choose.

Which, if any, suits you depends on your family, your assets and your residence. Trusts are legal structures with tax consequences in more than one country, so use a specialist.

How Trusts Are Taxed

Many trusts, including most discretionary trusts, are taxed under the UK’s relevant property regime if their assets are within the UK inheritance tax net. That can mean a charge when you put assets in, a periodic charge on each ten-year anniversary and an exit charge when assets leave.

Worked example. A trust holds £1 million of assets that are within the UK net. With a £325,000 nil-rate band, £675,000 is above the threshold. A transfer into the trust of that size can attract an entry charge of up to 20% on the excess, about £135,000. At each ten-year anniversary, a charge of up to 6% of the value above the threshold could apply, up to roughly £40,500. These figures are illustrative and the actual charges depend on the trust’s history and the rules in force.

For non-residents the picture can be very different. A trust that holds only non-UK assets, set up by someone who is not a long-term UK resident, can sit outside UK inheritance tax. That is why offshore trusts are often promoted to expats. But the test is applied at each tax event, not once, so the result can change if the settlor’s residence changes.

The Risk If You Return to the UK

This is the point sales pages tend to skim over. If you set up an offshore trust while living abroad and later return to the UK, you may become a long-term UK resident again. Once that happens, the trust’s assets can come back into the UK inheritance tax net, and ten-year and exit charges can apply, even if you are no longer a beneficiary.

The trust is not unwound by a return. It is the settlor’s residence that matters. That makes timing important. If there is a realistic chance you will come back within the next ten to twenty years, think carefully before setting up a trust that only works while you are abroad, and take advice on what you would do if plans change. Trusts also need regular review. One made years ago for a different life can end up out of line with where you live, where your family lives and what the law now says.

Trusts With Bonds and Life Cover

Two products are often held in trust. An offshore investment bond can be assigned to a trust or its beneficiaries without being cashed in, which can pass on growth with less immediate tax. A life policy in trust pays out outside your estate. Both can be useful, and both carry charges and tax rules of their own. The estate planning benefit should justify the cost.

Costs and What to Bring to a Lawyer

A simple will can cost a modest fixed fee. A cross-border plan with several wills, a trust and powers of attorney costs more, and you may pay lawyers in more than one country. Ask each lawyer for a fixed quote, what is included, and who holds the original documents. Cheap online templates are rarely suitable for an expat estate.

• A list of your assets in each country, with approximate values
• Copies of existing wills, trusts and powers of attorney
• Details of pensions, insurance policies and their nominated beneficiaries
• Details of your family, including children and any dependants
• Your residence history, including where you have lived and for how long
• The names and contact details of the executors and guardians you have in mind

Digital Assets and Online Accounts

Much of what expats own now exists online: bank and brokerage accounts, cryptocurrency, cloud photos, email, subscriptions and business accounts. Executors cannot deal with what they cannot find. Some providers will not release an account without a court order, and others lock it once they learn of a death. Cryptocurrency held in a wallet with a lost key can be gone for good.

Keep an up-to-date list of accounts and where to find the details, stored securely and separately from your will, because a will becomes a public document in many countries once it is filed. Say in the will who should deal with your digital assets, and check each provider’s own rules on access after death. Do not put passwords or recovery keys in the will itself.

A Letter of Wishes

A letter of wishes is an informal note that sits alongside your will or trust. It is not usually legally binding, but it guides your executors and trustees on matters the formal documents leave open: who should get particular possessions, how you would like a discretionary trust to be used, your funeral wishes, and the reasoning behind decisions that might otherwise cause arguments.

For an expat family, it can also say where your documents are held, who your advisers are in each country, and which relatives or friends should be told first. Review it whenever you review your will. Because it is not a legal document, it is easier to update, but it should never contradict the will. A short, clear letter can save your family months of uncertainty.

Mistakes and Warning Signs

• Signing a new will that revokes the old one. Make sure each will limits itself to its own assets.
• Assuming a UK will covers everything. It may not be recognised for assets abroad.
• Ignoring forced heirship or religious rules. A will cannot override them.
• Not updating after a move, marriage or birth. Wills are made at a moment in time.
• Setting up a trust without considering a return to the UK.
• Using a template or DIY will for a cross-border estate.
• Leaving executors without information. They need to know where documents and accounts are.
• Pension nominations that conflict with the will.

Be wary of anyone who promises to remove all inheritance tax with a trust, pushes you to sign quickly, or sells a trust as part of an investment product without explaining the costs and risks.

A Step-by-Step Checklist

1. List your assets by country and note who owns them and how.
2. Find your existing wills and trusts, and check what each covers.
3. Decide where you need a will. Usually the UK, plus each country with significant assets.
4. Check local rules on forced heirship, religion and formalities with a local lawyer.
5. Make sure the wills work together and do not revoke one another.
6. Choose executors and guardians and ask them if they are willing.
7. Review pension and insurance nominations so they match your wishes.
8. Consider powers of attorney in each country.
9. Decide whether a trust helps, and think about what happens if you return to the UK.
10. Store the originals safely and tell your executors where they are.
11. Review every two or three years and after any major life event.

How We Can Help

We work with UK expats from our offices in Hong Kong and Kuala Lumpur. We can help you map your assets, understand how a will and a trust fit with your pensions, insurance and inheritance tax position, and prepare the right questions for your lawyers. We do not draft wills or trusts. expat savings and investments.

Frequently Asked Questions

1. Do expats need a will?
Yes. Without a valid will, local law decides who inherits, which may not match your wishes.

2. Is my UK will valid abroad?
It may not be recognised for assets in other countries. A lawyer in each country should check it.

3. Do I need a will in each country where I own assets?
Often yes, or one will checked in each country. It depends on the local law.

4. Can one will cancel another?
Yes. A clause revoking all earlier wills can wipe out a will made in another country. Each will should limit itself to its own assets.

5. What is intestacy?
Dying without a valid will. The law sets who inherits, which may exclude unmarried partners or stepchildren.

6. What is forced heirship?
Rules that reserve part of an estate for particular relatives, whatever your will says.

7. Do Islamic succession rules affect expats?
They can, in some countries, particularly for Muslims. Non-Muslim expats may be treated differently. Check locally.

8. Can I register a will in the Gulf?
Some jurisdictions offer a way for non-Muslim expats to register a will. Ask a local lawyer.

9. Do I need a UK will if I own UK property?
Yes, a UK will is the clearest way to deal with UK property and speeds up probate.

10. Who should be my executor?
Someone trustworthy who can act. For a cross-border estate, consider a professional or a co-executor in each country.

11. Can I name guardians for my children?
Yes, but a court may not be bound by your choice. Check the local law.

12. Does my will cover my pension?
Usually not. Pensions normally pass by nomination, so check the forms match your will.

13. What is a power of attorney?
A document that lets someone manage your affairs if you cannot. It may need to be made in each country.

14. What is a trust?
An arrangement where trustees hold assets for beneficiaries under rules set in a trust deed.

15. Do I need a trust as well as a will?
Not always. A trust helps with control, protection and tax in some cases. Take advice.

16. What is an offshore trust?
A trust based outside the UK, usually holding non-UK assets. Its UK tax treatment depends on your residence.

17. How are trusts taxed?
Many face entry, ten-year and exit charges if within the UK net. Offshore trusts of non-long-term residents may sit outside it.

18. What happens to my offshore trust if I return to the UK?
If you become a long-term resident again, its assets can come back into the UK inheritance tax net.

19. Can life insurance be held in trust?
Yes. A policy in trust pays out outside your estate, which can give cash quickly.

20. Can an offshore bond be put in trust?
Yes. It can be assigned without being cashed in, but charges and tax still apply.

21. How much does an expat will cost?
It varies. A simple will is modest. A cross-border plan costs more and may involve lawyers in several countries.

22. How often should I review my will?
Every two or three years, and after a move, marriage, divorce, birth or change in assets.

23. Can I write my own will?
For a cross-border estate, it is risky. Mistakes can invalidate the will or cancel others.

24. Do you write wills?
No. We help you understand the issues and prepare for a lawyer, who should draft and check your documents in each country.

Important: this page is general information, not legal or tax advice. Laws, rates and allowances change and depend on your circumstances. Speak to a qualified lawyer in each country where you hold assets.