UK Wills, Probate & Inheritance Tax: A Plain Guide
Wills, probate and inheritance tax work differently across the United Kingdom. Inheritance Tax is a single UK-wide tax, but the way an estate is administered, and the rules on who inherits, split sharply between England and Wales, Scotland, and Northern Ireland. This hub maps the whole system and links every guide.
Inheritance Tax: the one UK-wide part
Inheritance Tax is charged on the value of a person's estate when they die, and it is the same in all four nations. The standard rate is 40%, but it only applies to the value above the tax-free allowances. Everyone has a nil-rate band of £325,000. If a home is left to direct descendants, an extra residence nil-rate band of up to £175,000 applies, though it is tapered away for estates over £2,000,000. Unused allowances pass to a surviving spouse or civil partner, so a married couple can often pass on up to £1,000,000 before any IHT is due. Gifts made more than seven years before death are usually free of IHT. You can estimate a bill with our UK Inheritance Tax Calculator.
Read more: inheritance tax, the inheritance tax threshold, and the 7 year rule on gifts.
Administering an estate: probate, Confirmation, and the Probate Office
When someone dies, their estate usually has to go through a formal process before assets can be released, but what that process is called depends on the nation. In England and Wales, the executor applies for a grant of probate (or letters of administration where there is no will) from HM Courts & Tribunals Service. In Scotland, the equivalent is Confirmation, granted by the Sheriff Court, and the terminology and small-estate procedure are different. In Northern Ireland, applications go to the Probate Office of the High Court.
Read more: the probate process, how long probate takes, and executor duties.
Wills and dying without a will
You can decide who inherits by making a valid will. In England and Wales that means a written will signed in front of two witnesses under the Wills Act 1837; Scotland has its own, simpler signing rules. If there is no valid will, the estate passes under the intestacy rules, and these differ by nation. In England and Wales, a surviving spouse takes a statutory legacy of £322,000 plus half the rest where there are children, and an unmarried partner inherits nothing. In Scotland, the estate is shared through prior rights, then legal rights, then the free estate, and the figures are quite different.
A key Scottish difference is forced heirship: "legal rights" give a spouse and children a protected share of the deceased's moveable estate that a will cannot remove. That is why the grounds for contesting a will are not the same across the UK. Beneficiaries can also redirect an inheritance within two years using a deed of variation.
Planning for incapacity: power of attorney
Wills deal with death, but a power of attorney deals with losing mental capacity while alive, and here the UK splits into three systems. In England and Wales, you make a Lasting Power of Attorney (for finances, and separately for health and welfare) registered with the Office of the Public Guardian. In Scotland, you make a Continuing power (finances) and a Welfare power. In Northern Ireland, the Enduring Power of Attorney is still used. If someone loses capacity without a power of attorney, the family must go to court, through deputyship and the Court of Protection in England and Wales, or guardianship in Scotland.
Which nation's rules apply?
Broadly, the law of the deceased's home nation governs how their estate is dealt with and who inherits, while Inheritance Tax is charged UK-wide by HMRC. Someone who lived in Scotland is subject to Scottish succession law and applies for Confirmation; someone in England or Wales follows the Wills Act and applies for probate; Northern Ireland has its own rules again. If an estate crosses borders, owns foreign property, or the person had connections to more than one nation, the position can be complex and is worth taking advice on.
This hub is general legal information about the law in the United Kingdom, not legal advice, and the rules differ between England and Wales, Scotland, and Northern Ireland. Figures and thresholds can change. For your own situation, and especially for estates that cross borders or involve significant Inheritance Tax, consult a solicitor and check the current rules on GOV.UK, mygov.scot or nidirect. Part of our guide to United Kingdom law.
Frequently Asked Questions
Is inheritance tax the same across the UK?
Yes. Inheritance Tax is a UK-wide tax collected by HMRC, with the same £325,000 nil-rate band, £175,000 residence nil-rate band, 40% standard rate and 36% charity rate in England, Wales, Scotland and Northern Ireland. What differs by nation is how the estate is administered and who inherits when there is no will.
What is the difference between probate and confirmation?
They are the same idea under different systems. In England, Wales and Northern Ireland you apply for a grant of probate (or letters of administration) to deal with an estate. In Scotland the equivalent court document is called Confirmation, granted by the Sheriff Court, and the small-estate procedure and terminology are different.
Can you be disinherited in the UK?
It depends on the nation. In England and Wales there is broad testamentary freedom, though certain family members and dependants can claim reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975. In Scotland, legal rights give a spouse and children a protected share of the moveable estate that a will cannot remove.
Does an unmarried partner inherit if there is no will?
Not automatically. Under the intestacy rules in England and Wales, an unmarried or cohabiting partner inherits nothing and would have to bring a court claim. In Scotland a cohabitant has a limited right to apply to court under the Family Law (Scotland) Act 2006, but again no automatic entitlement. Making a will avoids this.
What power of attorney do I need in my part of the UK?
In England and Wales, a Lasting Power of Attorney (property and financial affairs, and separately health and welfare). In Scotland, a Continuing power of attorney for finances and a Welfare power. In Northern Ireland, the Enduring Power of Attorney is still used, and it covers finances only.
Sources and References
- GOV.UK: How Inheritance Tax works, thresholds, rules and allowances(gov.uk).gov
- GOV.UK: Applying for probate(gov.uk).gov
- Scottish Courts and Tribunals Service: Dealing with a deceased's estate in Scotland(scotcourts.gov.uk).gov
- GOV.UK: Make, register or end a lasting power of attorney(gov.uk).gov
- nidirect: Managing your affairs and enduring power of attorney(nidirect.gov.uk).gov
- GOV.UK: Inheriting money, property and other assets when someone dies without a will(gov.uk).gov