Wills & Probate UK 2025 — Inheritance, Estates & Inheritance Tax Guide
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.