Inheritance law in the UK: wills, probate, and claims

When someone dies, their property and assets must pass to someone. UK law sets out clear rules about who inherits, how the process works, and what taxes apply. This guide covers the main areas: making a will, what happens if there is no will (intestacy), the probate process, inheritance tax, claims against an estate, and contested wills.

The short version

A will must be signed in front of two independent witnesses to be valid under UK law. If there is no will, intestacy rules decide who inherits (usually spouse, children, parents, or siblings in a fixed order). An executor named in the will (or an administrator if there is no will) must apply for grant of probate, a court order proving authority to distribute the estate. Inheritance tax is charged at 40 per cent on amounts over the nil-rate band (currently GBP 325,000) if the deceased was UK domiciled. Family members can challenge a will if they can show the testator lacked capacity, was under undue influence, or did not know what they were signing. The Inheritance (Provision for Family and Dependants) Act 1975 allows certain people to make a claim if the will (or intestacy) does not make reasonable financial provision.

At a glance

Making a will

A will is a formal written statement of how you want your property distributed after death. Under the Wills Act 1837 (s9), the will must be:

• In writing (typed or handwritten)
• Signed by the testator (person making the will) at the bottom of the document
• Signed in the presence of two independent witnesses, both present at the same time
• Witnessed by people who are not beneficiaries and not married to or in a civil partnership with a beneficiary (as this could create a conflict of interest)

The two witnesses must also sign the will in the presence of the testator.

Failure to follow these formalities means the will is invalid. However, the court has discretion under s21 of the Administration of Estates Act 1925 to declare an informal document valid if it is satisfied the testator intended it to be their will.

The will should name an executor (or multiple executors) to administer the estate. It can also name a guardian for minor children, set out specific bequests (items or sums of money), and create trusts (for example, to give income to one person and capital to another on their death).

Intestacy rules

If someone dies without a valid will, the Administration of Estates Act 1925 (s46) sets out a fixed order of inheritance, known as intestacy rules.

If the deceased was married or in a civil partnership:

The surviving spouse or civil partner receives the first GBP 270,000 of the estate, all personal chattels (furniture, car, jewellery, etc.) and half of the remaining balance. The other half goes to the children (equally if there are multiple children). If there are no children, the spouse or civil partner receives everything.

If the deceased was not married or in a civil partnership:

The estate passes in order to: children (equally), then parents (equally), then siblings (equally, and their children if a sibling has died), then grandparents, then aunts and uncles, then cousins. If none of these relatives survive, the estate goes to the Crown (bona vacantia).

These rules are rigidly applied. A spouse who was divorced is not entitled (the decree nisi or decree absolute ends the marriage for inheritance purposes), but a civil partner is unless the civil partnership was dissolved.

The intestacy rules apply regardless of what the deceased might have wanted. If the rules do not reflect their wishes, those wishes are overridden.

Executors and administrators

An executor is someone named in a will to administer the estate (deal with the assets, pay debts and tax, and distribute to beneficiaries). An administrator is appointed by the court if there is no will or if the will does not name executors.

Duties of executors and administrators:

• Locate all the deceased's assets and liabilities
• Obtain valuations and collect the assets
• Report the estate value to HMRC and pay inheritance tax if due
• Apply to the court for grant of probate (or grant of administration)
• Pay debts and funeral expenses
• Keep detailed accounts
• Distribute the estate according to the will or intestacy rules
• Act honestly and in the best interests of beneficiaries (fiduciary duty)

An executor or administrator can renounce (decline) the role. If they accept it, they must carry out their duties within a reasonable time. Beneficiaries can sue if they breach their duties (for example, by failing to account or distributing to the wrong person).

An executor can apply for reimbursement of reasonable expenses (solicitors' fees, probate court fees, etc.) from the estate.

Grant of probate: the step-by-step process

Grant of probate is a court order confirming the executor's authority to deal with the deceased's property. Without it, banks and other organisations will not release funds.

1. Gather information. Obtain the will, locate all assets and debts, obtain asset valuations, and identify beneficiaries.

2. Calculate the estate value. Add up all assets (real property, money, shares, vehicles, chattels) and subtract debts (mortgage, loans, credit cards, funeral expenses).

3. Complete the inheritance tax forms (IHT400). Report the estate value to HMRC. If the estate exceeds the nil-rate band (GBP 325,000 for deaths after April 2023), inheritance tax is payable at 40 per cent on the excess. If the main residence is left to lineal descendants, an additional residence nil-rate band may be available. Charities and spouses are exempt.

4. Pay inheritance tax to HMRC. If tax is due, it must be paid before probate is granted. The executor can pay from the estate funds if the executors are granted probate first on the basis they will pay the tax.

5. Complete the probate application form (PA1P) and send it to the probate registry with the will, IHT forms, estate accounts, the death certificate, and the court fee (currently GBP 273).

6. Wait for the court to issue grant of probate. This usually takes 8 to 12 weeks from submission, though it can be faster or slower depending on the complexity of the estate and HMRC delays.

7. Distribute the estate. Once probate is granted, the executor can access funds, pay outstanding debts (including income tax and council tax up to the date of death), and distribute to beneficiaries.

8. Provide accounts to beneficiaries. Beneficiaries can request a full account of how the estate was gathered, spent, and distributed.

If there is no will, the process is similar, but the application is for grant of administration rather than grant of probate. The applicant (usually the next of kin under intestacy rules) must provide evidence they are entitled.

Inheritance tax basics

Inheritance tax (IHT) is a tax on the transfer of wealth on death (and certain gifts during life).

Nil-rate band:

The nil-rate band is the value of an estate that passes free of tax. Since April 2023, it is GBP 325,000. (It was frozen at this level in 2009 and is not expected to rise until 2028.) Amounts above the nil-rate band are taxed at 40 per cent.

Residence nil-rate band:

If the main residence is left to a lineal descendant (child, grandchild, etc.), an additional residence nil-rate band is available. This is currently GBP 175,000 (frozen since 2017). It is available where the estate is GBP 2 million or less. The combined nil-rate band can therefore reach GBP 500,000.

Exemptions:

• Transfers to a surviving spouse or civil partner are exempt.
• Transfers to a registered charity are exempt.
• Annual gifts up to GBP 3,000 per tax year are exempt (if not made in the 7 years before death, they do not count toward the nil-rate band on death).
• Gifts to the spouse during life are exempt.
• A life insurance policy written in trust is exempt (it does not form part of the estate).

Quick succession relief:

If the deceased inherited within 5 years before death, relief may be available to reduce tax on the current transfer.

Executors' duty:

The executor must report the estate value to HMRC and pay IHT due before probate is granted (or within reasonable time after). If inheritance tax is not paid, HMRC can pursue the executor personally, and probate will not be granted.

Inheritance (Provision for Family and Dependants) Act 1975 claims

The Inheritance Act 1975 (often called the 1975 Act) allows certain people to challenge a will (or intestacy) if they believe it does not make reasonable financial provision for them.

Who can claim:

• The spouse or civil partner of the deceased
• A former spouse or civil partner (if not remarried or re-partnered)
• A child of the deceased (by blood or adoption)
• Someone treated as a child of the family (including step-children)
• Someone who was maintained by the deceased and living in the same household as a family member for at least 2 years immediately before death
• A person who was financially dependant on the deceased

Time limits:

A claim must be issued within 6 months of the grant of probate (or administration). After 6 months, the claimant must obtain the court's permission (which is only given in exceptional circumstances, usually where the claimant was unaware of probate being granted or was prevented by illness or legal confusion from bringing a claim in time).

What the court considers:

When assessing whether the will or intestacy made reasonable provision, the court will consider:

• The size and nature of the estate
• The claimant's financial needs and resources
• The size of their dependency on the deceased
• Other responsibilities the deceased had
• The claimant's age and state of health
• How they might have been provided for if the deceased had made a will without undue influence or other legal defect

A 1975 Act claim does not usually overturn the will entirely. The court may order the estate to pay the claimant a sum of money or transfer property to them, or both.

These claims are common in blended families (where the deceased had children from previous relationships) and where a spouse or partner receives little or nothing.

Contested wills

A will can be challenged on the grounds that it is not valid or that the testator did not have the mental capacity or freedom to make it.

Lack of capacity:

The testator must have had sound mind and memory. The test comes from Banks v Goodfellow (1870): the testator must understand (1) the nature of making a will, (2) the extent of their property, (3) the claims that others may have, and (4) how the will fits together logically.

Dementia, Alzheimer's disease, delirium, uncontrolled mental illness, and severe effects of medication can all affect capacity. The burden of proving lack of capacity rests on the challenger. The courts presume the testator had capacity unless evidence shows otherwise.

Undue influence:

The testator must have made the will of their own free will. Undue influence means pressure, coercion, or manipulation that overcomes the testator's free will. This is different from ordinary persuasion or advice. Examples include threats, isolation from family, or exploitation of emotional dependency.

Suspicion of undue influence is raised if someone close to the testator (a beneficiary, or their partner or child) drafted the will or was present when it was signed. The courts will scrutinise the circumstances more closely. The burden then shifts to the beneficiary to prove the influence was not undue.

Fraud:

The testator must have genuinely intended the document to be their will and must have known and approved its contents. Fraud includes deliberate misrepresentation of facts or forging the testator's signature.

Knowledge and approval:

The testator must have read and approved the will (or be aware of its contents before signing). If the testator is blind, illiterate, or very frail, the will should be read aloud before signature and a memorandum recorded.

If a beneficiary drafted the will, or if the circumstances are suspicious, the court will require strong evidence that the testator knew and approved the contents.

Court remedies:

If a contested will is proved invalid, the previous will (if one existed) takes effect, or intestacy rules apply. If only part of the will is invalid, the rest may stand. The court has discretion to make orders.

A claim to contest a will must be brought while probate is pending (before the grant) or, in limited circumstances, after probate has been granted. Legal advice is essential.

Trusts in estates

Testators often create trusts in their wills to provide for dependants in a controlled way. Three common types appear in UK wills:

Life interest trusts:

Property is held for one person (the life tenant) during their lifetime, then passes to another (the remainderman) on death. The life tenant receives income but not capital; the remainderman eventually receives the capital.

Example: a widow receives income from property for life, and the capital passes to the children after her death.

Discretionary trusts:

The trustee has discretion to distribute income and capital to beneficiaries. No beneficiary has a right to anything; the trustee decides based on criteria set out in the will (for example, need, education, health).

Example: a fund is held for the testator's grandchildren; the trustee decides what each child needs and distributes accordingly.

Bare trusts:

The beneficiary owns the trust property outright but does not have legal control until they reach age 18 (or 21 if the will specifies). The trustee holds the legal title until then.

Example: money is held in trust for a child until age 18, when it passes to the child absolutely.

Trusts offer control (the testator can set conditions on inheritance), tax planning (certain trusts have lower inheritance tax charges), and asset protection. However, they add complexity and ongoing administration costs. Trustees must keep accounts and may need professional advice.

Lasting Power of Attorney

A Lasting Power of Attorney (LPA) is not part of the inheritance process itself, but it is related. An LPA allows you to appoint someone to make decisions about your property or health and welfare if you lose capacity during your lifetime.

If you have appointed an LPA and you lose capacity, the attorney can manage your affairs without going to court. However, the LPA ends on death; the executor then takes over.

Making an LPA during your lifetime is a sensible precaution and complements a will.

Common misconceptions

"If I am married, my spouse automatically inherits everything."

Not necessarily. The intestacy rules give the spouse the first GBP 270,000 and half the remainder (with children taking the other half). If you want your spouse to inherit more, you need a will.

"My handwritten note counts as a will."

Only if it is signed in front of two independent witnesses. A note without witnesses is not valid. The one exception is a soldier's "privileged will" made in contemplation of active service, which may be valid without formalities.

"I can change my will by crossing things out and signing the changes."

No. Any changes must be made in a formal codicil (an amendment to the will, signed in front of two witnesses) or a new will. Changes without formality do not take effect.

"My estate is too small to worry about inheritance tax."

If your estate is below the nil-rate band (GBP 325,000, or GBP 500,000 if the main residence passes to a lineal descendant), no inheritance tax is due. However, you may still need a will to avoid intestacy rules distributing your property in a way you do not want.

"Once probate is granted, the beneficiaries automatically receive their inheritance."

Probate grants authority to the executor, but the executor must still account for the money, pay debts and tax, and distribute according to the will. This can take months or even longer if the estate is complex.

"I cannot challenge a will once probate has been granted."

You can challenge a will after probate in some circumstances (for example, if you discover new evidence of lack of capacity or undue influence, or if you believe the will is a forgery). However, the burden of proof is higher and you may need the court's permission. Time is of the essence; legal advice should be sought quickly.

Related concepts

• Will revision and rectification (correcting errors in a will after death)
• Intestate succession and family provision
• Estate administration and fiduciary duties
• Inheritance tax planning and trusts
• Probate litigation
• Digital assets and online accounts (access and inheritance)
• Foreign wills and cross-border estates
• Claims by dependants and maintenance orders
• Gifts with reservation of benefit
• Charities and charitable giving

Sources

• UK Government: Wills, probate and inheritance (https://www.gov.uk/wills-probate-inheritance)
• UK Government: Inheritance Tax (https://www.gov.uk/inheritance-tax)
• Law Society: Wills and Probate (https://www.lawsociety.org.uk/)
• HM Courts and Tribunals Service: Probate Registry (https://www.gov.uk/guidance/probate-fee-application)

Disclaimer: This page provides general information about UK inheritance law. It is not legal advice. Laws and rates change; the figures and rules set out above are correct as of May 2026. For guidance on your specific circumstances, consult a solicitor.

Written by Peter Kolomiets, founder of CaseCalm. UK content reviewed 2026-05-28.