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Is an overseas Will needed?

Produced by Tolley in association with
Trusts and Inheritance Tax
Guidance

Is an overseas Will needed?

Produced by Tolley in association with
Trusts and Inheritance Tax
Guidance
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It is not uncommon to encounter clients with a foreign element to their affairs. When preparing a Will for such a client, it is necessary to consider whether an English Will is sufficient or whether an overseas Will is needed. Even if an English Will is valid in a foreign jurisdiction, there may be practical reasons to use an overseas Will.

The interaction of laws of more than one jurisdiction can be complex. This note deals only with the law applying in England and Wales (English law) and only considers the broad rules of thumb as to when an overseas Will is needed. Advice from overseas is usually required where there is any foreign aspect.

From an English law perspective, an overseas Will generally becomes an issue when one or both of the following foreign elements exists:

  1. •

    the client is domiciled abroad under the common law test or is not long-term UK resident

  2. •

    the client has property abroad

Although domicile is removed as the connecting

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Emma Haley
Emma Haley

Associate at Boodle Hatfield LLP 


Emma Haley is a senior associate solicitor at leading private client firm, Boodle Hatfield LLP, renowned for providing first-class and practical legal advice to wealthy clients around the world.Emma has many years experience in dealing with all aspects of wills, probate, capital taxation and succession planning as well as UK and offshore trusts. Emma currently heads up a technical know-how team and is a regular writer and lecturer on estate planning and inheritance tax and also a member of the Society of Trust and Estate Practitioners.

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