Wills & Probate UK 2025 — Inheritance, Estates & Inheritance Tax Guide
Last reviewed: May 2025 — Information applies to England and Wales
Making a will and understanding probate are among the most important legal steps you can take to protect your family's future. This guide explains the rules around wills, estates, inheritance tax, and probate in England and Wales.
Why Make a Will?
A will allows you to decide who inherits your estate, appoint executors, name guardians for minor children, and express wishes about your funeral. Without a valid will, your estate is distributed according to the Rules of Intestacy, which may not reflect your wishes — for example, unmarried partners receive nothing under intestacy.
Making a Valid Will in England & Wales
To be legally valid, a will must be: in writing; signed by the testator (the person making the will); signed in the presence of 2 witnesses (who are not beneficiaries or spouses of beneficiaries); and witnessed by both at the same time.
The Probate Process
Probate is the legal process of administering a deceased person's estate. If there is a will, the executor applies for a Grant of Probate. If there is no will, an administrator applies for Letters of Administration. Probate allows the legal representative to collect assets, pay debts and taxes, and distribute the estate.
Intestacy — Dying Without a Will
If you die without a valid will (intestate), the Administration of Estates Act 1925 determines who inherits. The rules favour spouses and civil partners, then children, then other relatives. Unmarried partners, stepchildren, and close friends receive nothing.
Requirements for a Valid Will in England and Wales
A will must comply with the Wills Act 1837 to be legally valid. The requirements are: you must be at least 18 years old (though soldiers on active service can make wills at any age); you must have testamentary capacity — you must understand the nature and effect of making a will, the extent of your estate, and the claims of those who might reasonably expect to benefit; the will must be in writing; it must be signed by you (the testator) at the foot or end; and your signature must be witnessed by two independent witnesses who are both present at the same time and who each sign the will in your presence. A witness (or their spouse or civil partner) cannot benefit from the will — any gift to a witness or their spouse is void, though the will itself remains valid.
What Happens If You Die Without a Will (Intestacy)
If you die without a valid will, you die "intestate" and your estate is distributed according to the Intestacy Rules (Administration of Estates Act 1925, as amended). The rules depend on who survives you:
- If you are survived by a spouse or civil partner and children — your spouse receives all personal possessions, the first £322,000 of your estate, and half of the remainder; your children share the other half of the remainder equally.
- If you are survived by a spouse or civil partner but no children — your spouse inherits your entire estate.
- If you have children but no spouse — your children share the estate equally (held on trust until age 18).
- If you have no spouse and no children — the estate passes to parents, siblings, half-siblings, grandparents, aunts and uncles, and then the Crown (bona vacantia), in that order of priority.
Critically, unmarried partners — however long-standing the relationship — have no automatic right to inherit under the intestacy rules. This is the most common and most damaging misconception in UK law.
Inheritance Tax (IHT)
Inheritance Tax is charged at 40% on the value of your estate above the nil-rate band (NRB) of £325,000. A residence nil-rate band (RNRB) of £175,000 also applies where you leave a qualifying residential property to a direct descendant. This gives a combined threshold of £500,000 per person, or £1 million for married couples and civil partners, where the surviving spouse's NRB and RNRB are both transferable. Assets left to a UK-domiciled spouse or civil partner are entirely exempt from IHT. Charitable donations are also exempt and can reduce the overall rate to 36% if you leave at least 10% of your net estate to charity.
Probate — Administering an Estate
Probate is the legal process of proving a will and obtaining the authority to administer a deceased person's estate. If the deceased left a valid will, the executors named in the will apply for a Grant of Probate from the Probate Registry. If there is no will, the next of kin can apply for Letters of Administration. In both cases, the applicant must submit an inheritance tax account (IHT400 or IHT205, depending on the estate's value) to HMRC before the grant is issued. Once the grant is obtained, the administrator can collect assets, pay debts and taxes, and distribute the estate according to the will or intestacy rules.
Challenging a Will
A will can be challenged on several grounds in England and Wales:
- Lack of testamentary capacity — the testator did not understand what they were doing when they signed the will, often due to dementia or mental illness.
- Lack of knowledge and approval — the testator signed a document without knowing or approving its contents.
- Undue influence — the testator was coerced or manipulated into making the will in a particular way.
- Fraud or forgery — the will or the testator's signature has been falsified.
- Failure to comply with the Wills Act 1837 — the formal requirements were not met.
A separate but related claim is an Inheritance Act claim under the Inheritance (Provision for Family and Dependants) Act 1975, where a person argues that the will (or the intestacy rules) fail to make reasonable financial provision for them. Eligible applicants include spouses, civil partners, former spouses, cohabitants of at least two years, children, and financial dependants. Claims must be brought within six months of the Grant of Probate or Letters of Administration.
Lasting Powers of Attorney
A Lasting Power of Attorney (LPA) allows you to appoint one or more trusted people (your "attorneys") to make decisions on your behalf if you lose mental capacity. There are two types: a Property and Financial Affairs LPA (covering bank accounts, property, investments, and financial decisions) and a Health and Welfare LPA (covering medical treatment, care arrangements, and — if you choose — decisions about life-sustaining treatment). LPAs must be registered with the Office of the Public Guardian before they can be used. If you lose capacity without having registered LPAs, your family must apply to the Court of Protection for a Deputyship Order, which is significantly more expensive and time-consuming.