maplebrook-wills

Who Pays Inheritance Tax in the UK?

Wed, 28 Oct 2026 14:30:07 GMT

Inheritance tax is normally paid from the deceased person's estate, not directly by the people receiving an inheritance. The executor or administrator usually arranges payment to HM Revenue and Customs (HMRC) before distributing the remaining assets.

However, beneficiaries, trustees and people who received certain gifts before a death can sometimes become liable. Understanding who pays inheritance tax matters if you're administering an estate, inheriting property or wondering whether HMRC could ask you to pay personally. The answer depends on the assets involved, previous gifts and whether the estate's tax liabilities have been settled.

Is inheritance tax paid by the estate or the beneficiaries?

In most circumstances, inheritance tax is paid using the deceased person's estate assets.

For example, if an estate includes savings and property, the executor may use available funds to settle the inheritance tax bill before transferring the remaining assets to beneficiaries.

Inheritance tax is normally paid from estate assets, so executors aren't generally expected to bear the cost themselves. They may choose to advance money towards a tax payment and seek reimbursement from the estate or beneficiaries where appropriate.

However, executors have legal responsibilities when dealing with estate liabilities. Distributing assets without properly accounting for inheritance tax can expose them to personal liability in certain circumstances. The important question is whether you're administering the estate or have received an asset that carries a separate tax liability.

Executors and their responsibilities

An executor is appointed through a valid will to administer the deceased person's estate.

Their responsibilities generally include:

Identifying and valuing estate assets.
Establishing outstanding debts and liabilities.
Calculating potential inheritance tax.
Completing required HMRC reporting.
Arranging tax payment and distributing the remaining estate.

Executors must establish the estate's liabilities before distributing assets. Where ownership arrangements or valuations are complicated, professional advice may be appropriate.

Administrators when there is no will

If someone dies without a valid will, an eligible person can apply for authority to administer their estate.

Once appointed, the administrator generally has responsibilities similar to those of an executor.

This may involve obtaining a grant of representation, collecting assets, settling debts and distributing the estate according to the intestacy rules.

Where property, business interests or other assets are difficult to value or access, additional legal or tax advice may be necessary.

Can you inherit money or property without paying inheritance tax?

Yes. Beneficiaries don't normally pay inheritance tax directly because the estate generally settles the liability before distribution.

The standard inheritance tax threshold, known as the nil-rate band, is £325,000. The usual rate is 40% on the taxable amount above the available allowances. However, exemptions and additional allowances can affect the final calculation.

What happens when an estate is below the threshold?

If an estate falls within its available allowances, there may be no inheritance tax to pay.

For example, an estate worth £250,000, with no relevant taxable gifts or other complications, would ordinarily fall below the standard £325,000 threshold.

Reporting requirements may still apply depending on the circumstances.

What if the estate is worth more than £325,000?

An estate exceeding £325,000 doesn't automatically generate an inheritance tax bill.

Several exemptions and allowances may apply:

Spouse or civil partner exemption: Qualifying transfers are generally exempt, subject to applicable conditions.
Residence nil-rate band: An additional allowance of up to £175,000 may apply when a qualifying home passes to direct descendants.
Transferable allowances: Unused qualifying allowances from a deceased spouse or civil partner may increase the surviving partner's threshold.
Charitable exemptions: Qualifying gifts to charity may be exempt.

The residence nil-rate band is reduced for estates exceeding £2 million, and not every estate qualifies for the full allowance.

GOV.UK's inheritance tax thresholds and exemptions explain the current rules.

The calculation may change if the estate qualifies for additional allowances, exemptions or reliefs.

When might you have to pay inheritance tax yourself?

Receiving an inheritance doesn't normally make you personally responsible for inheritance tax. However, particular gifts, trust arrangements or unpaid liabilities can create exceptions.

You received a significant gift before someone died

Not every gift made within seven years of death creates an inheritance tax bill for the recipient.

Certain non-exempt gifts may first use up the deceased person's available inheritance tax nil-rate band. This can increase the tax payable by the estate without creating a separate bill for the recipient. However, if the total value of relevant chargeable gifts exceeds the available threshold, inheritance tax may become payable on particular gifts. The recipients of those gifts can be responsible for that tax.

The calculation depends on the timing and value of the gifts, available exemptions and earlier relevant transfers. Different rules can apply where the donor continued benefiting from the gifted asset. Taper relief may reduce inheritance tax on qualifying gifts made between three and seven years before death. It doesn't simply reduce the value of every gift. Records of a potentially relevant gift's date, value and circumstances can help establish its tax treatment.

Your inheritance involves a trust

Inheritance tax treatment varies according to the type of trust, how it was established and the assets involved.

Certain trusts may incur inheritance tax when assets are transferred into them, at ten-year anniversaries or when assets leave the trust.

Trustees may be responsible for reporting and paying these charges, although liability can fall on other parties in particular circumstances.

Being named as a trust beneficiary doesn't automatically make you personally responsible for the trust's inheritance tax.

The estate's inheritance tax wasn't fully paid

In certain circumstances, a beneficiary may become liable for inheritance tax that wasn't settled before an inheritance was distributed.

However, receiving an inheritance doesn't automatically make someone responsible for every outstanding tax debt of the estate.

Whether HMRC can recover tax from a particular recipient depends on the nature of the liability and the applicable legal rules.

If HMRC contacts you about unpaid inheritance tax, professional advice can help establish whether you are legally responsible.

When must inheritance tax be paid to HMRC?

Inheritance tax arising on death is generally due by the end of the sixth month after the month in which the person died.

If someone dies in January, payment is normally due by 31 July.

Interest can apply when tax remains unpaid after the deadline.

Executors usually need to arrange at least some inheritance tax payment before obtaining a grant of representation.

That can create difficulties where the estate includes valuable property but little accessible cash.

What happens if there isn't enough money available?

Alternative text: Model house beside property documents and a pen on a white desk.

An estate may include a valuable house without having enough cash to settle HMRC's bill immediately.

Depending on the circumstances, possible arrangements include:

Using estate savings: Available funds may be used towards the liability.
Direct payment: Participating financial institutions may transfer funds directly from the deceased's accounts to HMRC.
Payment by instalments: Inheritance tax attributable to certain qualifying assets, such as property, may be paid in ten annual instalments rather than one lump sum.
Other funding arrangements: Additional options may require professional advice.

For qualifying instalment arrangements, the first payment is normally due at the usual inheritance tax deadline. Interest may apply to subsequent payments, although specific assets and reliefs can have different rules.

Any outstanding tax generally becomes payable when the relevant asset is sold.

HMRC's guidance on paying inheritance tax explains the deadlines, payment methods and available arrangements.

What about inheritance tax on pensions?

Pension benefits can require separate consideration because payments following death may be governed by pension scheme rules rather than the deceased person's will.

The rules for inherited pensions will change for deaths occurring on or after 6 April 2027.From that date, most unused pension funds and pension death benefits will be included when calculating inheritance tax, subject to specified exclusions. Personal representatives will generally be responsible for reporting and paying inheritance tax attributable to relevant pension benefits. Beneficiaries may also be liable in certain circumstances, while pension scheme administrators will have specific information-sharing and payment-related obligations.

The change doesn't mean every inherited pension will attract inheritance tax. The outcome depends on the estate's value, available exemptions and the type of pension benefits involved. HMRC's technical guidance on inheritance tax and pensions explains the reforms. Further implementation guidance is expected ahead of April 2027. Anyone dealing with a substantial pension inheritance should consider the rules applying at the date of death and seek appropriate professional advice.

How can inheritance tax planning help clarify future liabilities?

The amount an estate might owe can influence decisions made before death. Reviewing your estate may involve checking property values, existing wills, available exemptions, lifetime gifts and the potential inheritance tax treatment of your assets.

At Maplebrook Wills, our inheritance tax planning services can help you understand the available options and consider how inheritance tax may affect your estate. We can explain the arrangements we offer, while the suitability and tax implications of each option depend on your individual circumstances.

Who pays inheritance tax when an estate is settled?

For most estates, the executor or administrator arranges inheritance tax payment from the deceased person's assets before beneficiaries receive their inheritance.

The position can differ for substantial lifetime gifts, trusts, certain pension benefits and tax left unpaid during administration.

If you're reviewing your estate arrangements or have concerns about potential inheritance tax liabilities, you can get in touch with our team to discuss the options relevant to your circumstances.

This article provides general information about UK inheritance tax, with particular reference to estate administration in England and Wales. It does not constitute personalised legal, tax or financial advice. Payment responsibilities, exemptions and liabilities depend on individual circumstances and the law applicable at the relevant time. Seek advice from an appropriately qualified professional before making significant decisions.

When to Start Estate Planning - Key Life Stages to Consider

Tue, 06 Oct 2026 14:17:05 GMT

It's worth considering estate planning once you have property, savings, dependants or wishes about how your affairs should be handled. You don't need to be wealthy or approaching retirement. Once you're an adult, you can begin deciding who should inherit your belongings and who could make decisions for you if you were unable to manage them yourself.

Knowing when to start estate planning is less about reaching a particular age and more about recognising when your circumstances call for it. Buying your first home, moving in with a partner or starting a family are all good reasons to begin.

Is there a right age to start estate planning?

There's no single age when everyone should have an estate plan. Some people need arrangements in their twenties, while others may not consider them until their circumstances change. In England and Wales, you can generally make a legally valid will from age 18, provided you meet the legal requirements. You can also make a lasting power of attorney (LPA) from 18, as long as you have the necessary mental capacity.

That doesn't mean turning 18 automatically calls for an elaborate estate plan.If you're renting, have few assets, and nobody depends on you financially, your needs may be relatively straightforward. However, having a partner, property, or financial responsibilities can introduce decisions worth making before retirement.

Seven life events that should prompt you to start estate planning

Changes in your personal or financial circumstances can affect who inherits your estate and whether your existing arrangements still reflect your wishes.

Here are seven occasions when reviewing your position makes sense.

1. When you buy your first home

Buying a property is often the first time you own something of substantial value.

If you die without a will, what happens to your property depends partly on how it's owned and who your surviving relatives are.

If you own a home with someone else, there's an important distinction between joint tenants and tenants in common.

Joint tenants: Your interest normally passes to the surviving joint owner or owners through the right of survivorship, rather than under your will.
Tenants in common: Each owner has a distinct beneficial share that can generally pass under their will or, without one, according to intestacy rules.

The government's guidance o n joint property ownership explains how these arrangements affect inheritance.

Checking your ownership arrangements helps establish whether your share can pass through your will and whether changes may be appropriate.

2. When you get married or enter a civil partnership

Marriage or civil partnership changes your legal position, including your inheritance rights.

In England and Wales, marriage or civil partnership will generally revoke an existing will. An exception can apply where the will was made in contemplation of that particular marriage or civil partnership.

If you already have a will, don't assume it will remain valid afterwards.

Reviewing your arrangements before the ceremony allows you to check how your intended beneficiaries may be affected and whether a new will is appropriate.

3. When you move in with your partner

Living together doesn't automatically provide the same inheritance rights as marriage.

There's no legally recognised common-law marriage in England and Wales, regardless of how long you've lived together.

If you die without a will, an unmarried partner has no automatic entitlement under the intestacy rules. Other legal rights or potential claims may exist, depending on individual circumstances.

Making a will allows you to specify how you want your estate distributed, including any provision for your partner. This is particularly relevant if you own property together or have children from a previous relationship.

4. When you have children

When you have children, your will can address more than who inherits your belongings.

You can name a testamentary guardian to care for your child if the legal conditions for the appointment to take effect are met. However, this doesn't automatically override the parental responsibility of a surviving parent or another person who already has it.

You can also consider how an inheritance should be managed while your children are young.

If you have children from a previous relationship, professional advice can help clarify how your arrangements interact with existing parental responsibilities and inheritance rights.

5. When you start a business or receive an inheritance

Your estate may become more complicated when you acquire business interests, investments or inherited property.

You may need to consider:

Who should inherit your business interests.
Who could manage your financial affairs if you lost mental capacity.
How jointly owned or inherited assets should be treated.
Whether inheritance tax could affect your estate.

These questions don't automatically mean you need complicated legal arrangements.

A trust may be relevant where assets need to be managed for particular beneficiaries. Our guidanc e on trusts and estate management can help you explore this option.

However, trusts involve legal responsibilities and may have tax and administrative implications. Their suitability should be assessed individually.

6. When you separate, divorce or remarry

A will written during a previous relationship may no longer reflect who you want to inherit your estate.

Divorce or dissolution of a civil partnership doesn't automatically revoke the entire will. Once legally finalised, certain gifts and appointments involving a former spouse or civil partner are generally treated as though that person had died before you, unless the will indicates a different intention.

Separation alone doesn't have the same effect.

If your relationship changes, consider reviewing your will, property ownership and beneficiary nominations to identify anything requiring attention.

7. When you approach retirement

Approaching retirement can be a useful time to review your will, pension nominations and financial arrangements.

Alternative text: Older couple reviewing financial documents together at home.

You may have accumulated property, savings or investments that weren't part of your earlier plans. It's also worth checking whether your chosen executors and attorneys remain appropriate.

Pension benefits may pass according to scheme rules and beneficiary nominations rather than your will.

From 6 April 2027, most unused pension funds and pension death benefits will be included when assessing an estate for inheritance tax, subject to specified exclusions. HMRC 's technical guidance on inheritance tax and pensions explai ns the changes.

This doesn't mean every inherited pension will attract inheritance tax. Liability depends on the estate's circumstances and applicable exemptions and allowances.

If you have substantial pension savings, reviewing your nominations and seeking appropriate tax advice may be worthwhile.

Why is starting estate planning early important?

Planning gives you time to choose trusted people and discuss responsibilities with them.

A lasting power of attorney is particularly relevant because it must be created while you have the necessary mental capacity.

There are two types:

Property and financial affairs LPA: Allows attorneys to manage financial matters under the document's terms. Once registered, it can be used with your permission while you have capacity, if permitted, or when you lack capacity for the relevant decision.
Health and welfare LPA: Allows attorneys to make certain care and welfare decisions only when you lack capacity to make those particular decisions.

Under GOV.UK's lasting power of attorney guidance , you must be at least 18 and have mental capacity when making an LPA.

If you lose the necessary capacity beforehand, your family cannot simply create one for you. An application to the Court of Protection may instead be required.

LPAs must be registered before use, and registration takes time.

Our lasting power of attorney services can help you understand the available arrangements and consider whom to appoint.

How to start estate planning without feeling overwhelmed

Begin by checking what you own, who depends on you and whether your existing documents remain appropriate.

A practical approach is to:

List your assets and debts. Include property, savings, investments and outstanding liabilities.
Identify your beneficiaries. Consider your partner, children, relatives and others you wish to provide for.
Choose trusted people. Think about suitable executors, guardians or attorneys.
Review existing documents. Check wills, beneficiary nominations, property ownership and LPAs.
Seek appropriate advice. Discuss anything unclear, particularly where family or financial arrangements are complicated.

If making a will forms part of your plan, Maplebrook Wills' published process includes preparing a draft for you to review before signing arrangements are made. This provides an opportunity to check that the document reflects your intentions.

You don't have to make every decision at once. Your arrangements can be reviewed as circumstances change.

How often should you review your estate plan?

Your estate plan should reflect your current circumstances, not simply those when you first created it.

GOV.UK recommends reviewing your will every five years and following significant events, such as marriage, divorce, having children or moving house.

Other reasons to review include:

Significant financial changes.
The death of a beneficiary or executor.
Changes in family responsibilities.
An appointed attorney becoming unable or unwilling to act.

Updating a signed will requires a valid codicil or new will. Handwritten alterations alone may not have the intended legal effect.

Regular reviews help you identify whether your existing arrangements still reflect your wishes.

Start planning for the people who matter to you

Perhaps you've recently bought a home, started a family or realised your existing arrangements no longer reflect your wishes. Whatever has prompted you to consider estate planning, you don't need every detail worked out before seeking guidance.

At Maplebrook Wills, we can explain the services we offer and discuss which may be relevant to your circumstances. Whether you're making your first will or reviewing an existing estate plan, unde rstanding your options is a useful starting point.

If you're unsure where to begin, you can get in touch with our team to discuss your circumstances and consider which estate planning arrangements may be appropriate for you.

This article provides general information about estate planning in England and Wales. It does not constitute personalised legal, tax or financial advice. The suitability and legal effect of wills, trusts, LPAs and inheritance tax arrangements depend on individual circumstances. Seek advice from an appropriately qualified professional before making significant decisions.

Do You need Probate If There is a Will?

Thu, 24 Sep 2026 14:40:54 GMT

This article provides general information about probate and estate administration in England and Wales. It is not a substitute for personalised legal or tax advice. Probate requirements and tax treatment depend on the circumstances of the estate. Scotland and Northern Ireland have different processes.

Having a will does not automatically mean probate is unnecessary. If someone dies leaving a valid will, the executors named in it may still need to obtain a Grant of Probate before they can deal with certain property, accounts or investments. Whether probate is required depends mainly on what the person owned, how those assets were held and the requirements of the organisations holding them, rather than simply whether a will exists.

Some straightforward estates can be administered without probate. Others will need a grant before the executor can move forward.

What Does a Will Actually Do?

A will and probate perform two different jobs.

A valid will records what someone wants to happen to their estate after their death. It can set out:

who should inherit
who should act as executors
who should care for children under 18
how specific possessions or gifts should be dealt with
whether trusts should be created under the will

Through our will writing service , we help people put those wishes into a properly prepared will so there is greater clarity for the people dealing with their estate later.

Probate comes afterwards. Where a Grant of Probate is required, it provides evidence of the executor's legal authority to deal with relevant assets in the estate. Put simply, the will explains what should happen, while probate may provide the authority needed to put those instructions into effect.

When Might Probate Not Be Necessary?

A will can still exist even where an estate is simple enough to administer without obtaining probate.

Most Assets Were Owned Jointly

How assets are owned makes a significant difference.

For property in England and Wales, joint owners can generally hold it as either joint tenants or tenants in common. Government guidance on joint property ownership explains that property owned as joint tenants normally passes automatically to the surviving owner when one owner dies.

That means the deceased person's interest does not pass under their will in the same way as an individually owned asset.

Tenants in common are different. Each owner has a distinct share, and the deceased person's share can form part of their estate and pass under their will.

In simple terms:

Joint tenants: the property normally passes to the surviving joint owner.
Tenants in common: the deceased person's share forms part of their estate.

Joint bank accounts may also pass to a surviving account holder, depending on how the account is structured.

The Estate Contains Only Limited Savings

Some banks and building societies will release funds without asking for a Grant of Probate.

There is no single universal threshold that applies to every institution, however.

One bank may be willing to release an account without probate while another may require a grant for a similar balance.

Executors should therefore contact each provider and ask exactly what documents are required.

Some Assets Pass Outside the Will

Not every asset necessarily passes according to the terms of a will.

Certain jointly owned assets may pass automatically to another owner. Some trust arrangements can also affect whether an asset falls into the estate available for distribution under the will.

How an asset is owned can determine what happens to it after death, so reviewing ownership arrangements is an important part of estate planning.

When Is a Grant of Probate More Likely to Be Required?

Probate is generally more likely where the estate includes significant assets held solely in the deceased person's name.

Examples can include:

a house or land owned solely by the deceased
substantial savings in sole accounts
investment portfolios
shares registered solely in one name
assets held by organisations that specifically require a grant
estates involving several different financial providers

A straightforward will does not necessarily mean the estate itself will be straightforward to administer.

Executors may still need to identify and value assets, settle debts, deal with tax matters and distribute the remaining estate to the beneficiaries.

Does Having a Will Make Probate Easier?

A properly prepared will can make estate administration much clearer, even where probate is still needed.

Most importantly, the will can identify who the deceased wanted to act as executors.

It can also make clear:

who should receive particular assets
how the remainder of the estate should be divided
whether particular gifts should be made
whether trusts should arise
who should take responsibility for administering the estate

Without a valid will, there is no will-appointed executor. The estate instead has to be administered under the intestacy rules, and an eligible person may need to apply for authority to deal with it.

A will should therefore not be viewed simply as a way of trying to avoid probate. Its main purpose is to leave clear instructions about what should happen to your estate after your death.

What Happens If an Executor Cannot Act?

Sometimes a valid will exists, but one of the executors named in it is unable or unwilling to administer the estate.

For example, an executor may have died before the person who made the will, or they may decide they do not want to take on the responsibility.

If several executors were appointed, another executor may still be able to proceed.

Where more than one executor is named, an executor who does not want to apply immediately may be able to have power reserved. An executor can also formally renounce their right to apply, which is generally intended to be permanent.

Where nobody named in the will can act, the procedure can become more complicated. Professional advice may be useful in these circumstances.

What Should an Executor Do First?

If you have been named as an executor, you do not necessarily need to start by completing a probate application.

Start by building an accurate picture of the estate, including its assets, debts and ownership arrangements.

Locate the Original Will

Find the original signed will and check whether any later wills or codicils exist.

Keep the original will intact, as the original document is normally required for a probate application.

Identify Assets and Debts

Build a clear picture of the estate, including:

property
bank and savings accounts
investments
pensions where relevant
personal possessions
mortgages
loans
credit cards
other liabilities

Check How Assets Are Owned

Establish whether property, investments and accounts were held solely or jointly.

For property, check whether it was owned as joint tenants or tenants in common.

Contact the Relevant Organisations

Ask banks, investment providers and other organisations what documents they require following the account holder's death.

This is often the point at which it becomes clearer whether probate will be needed.

Value the Estate

Before applying for probate, you will need to value the estate and establish whether Inheritance Tax reporting or payment requirements apply.

Government guidance on valuing an estate for Inheritance Tax explains how executors should identify assets and debts, estimate their values and establish whether details need to be reported to HMRC.

Keeping organised records of valuations, correspondence and payments can make the administration process much easier to manage.

Does Probate Mean Inheritance Tax Is Due?

No. Probate and Inheritance Tax are connected parts of estate administration, but they are not the same thing.

An estate can require probate without having any Inheritance Tax to pay. The estate still needs to be valued and, depending on its circumstances, details may need to be reported to HMRC before the probate application can proceed.

The government's Inheritance Tax guidance explains the main rules, thresholds and circumstances in which tax may be payable.

Where Inheritance Tax is due, some of the tax will normally need to be paid before probate is granted.

Where an estate includes property, lifetime gifts, trusts or other substantial assets, the position can become more complex. Our Inheritance Tax service can help where tax considerations form part of wider estate planning. Individual tax circumstances can vary, so specialist tax or legal advice may also be appropriate.

Can Writing a Will Help You Avoid Probate?

Not necessarily.

A will can provide clarity, but simply having one does not prevent probate from being required.

Whether probate is needed will still depend on:

what you own
how your assets are held
whether property is owned jointly or solely
the requirements of banks and investment providers
the overall structure of the estate

Whether probate may eventually be required is only one factor to consider when arranging your estate.

Clear records of your assets, ownership arrangements and wishes can also make it easier for executors to understand what they need to deal with.

Does a Will Mean You Can Skip Probate?

Not necessarily. The existence of a will does not decide whether probate is required.

What matters is what the person owned, how those assets were held and whether the organisations controlling them require a Grant of Probate before they will release or transfer them.

For some estates, jointly owned assets and simple financial arrangements may mean probate is unnecessary. For others, particularly where property or substantial assets are held solely, obtaining a grant may be an important part of administering the estate.

A well-prepared will cannot guarantee that probate will be avoided. What it can do is record your instructions and identify the people you want to act as executors, giving those dealing with your estate a clearer starting point.

What Is a Lasting Power of Attorney and Why Might You Need One?

Tue, 22 Sep 2026 14:06:58 GMT

This article provides general information about lasting powers of attorney in England and Wales as at 31 July 2026. It does not constitute legal, medical or financial advice and does not assess whether any individual has mental capacity. Appropriate arrangements depend on your circumstances, wishes and capacity. Seek suitably qualified advice where necessary before acting on this information.

What is a lasting power of attorney? A lasting power of attorney, commonly shortened to LPA, is a legal document that lets you appoint one or more people to help you make decisions or make specified decisions on your behalf.

You create an LPA while you have the mental capacity to understand the document and the authority you are granting. You are known as the donor, and the people you appoint are called attorneys.

Making an LPA does not prevent you from making decisions you have the capacity to make. Attorneys can act only within the authority given by the registered document and must follow the legal duties attached to their role.

Two Types of LPA Cover Different Decisions

There are two separate types of LPA in England and Wales. You can make either one or both.

The official guide to making and registering an LPA explains the two forms and the choices available when completing them.

Property and Financial Affairs LPA

This document may authorise your attorneys to:

Manage bank or building society accounts
Pay household, care or other bills
Claim and use benefits, pensions or allowances
Manage or sell investments
Buy or sell property

You can choose whether attorneys may act as soon as the LPA is registered or only if you lose capacity. Where the document permits use while you have capacity, your attorneys may act only with your permission. You remain responsible for the financial decisions you can make yourself.

This may be useful if you still understand your financial affairs but need practical help because of reduced mobility, a prolonged hospital stay or difficulty managing paperwork.

Health and Welfare LPA

A health and welfare LPA may cover decisions about:

Daily care and personal routines
Medical treatment
Where you live
Care and support arrangements
Contact with other people
Life-sustaining treatment, where the document gives attorneys that authority

This type of LPA can be used only when you lack capacity to make the particular decision at the relevant time.

If you have made an advance decision to refuse treatment , consider how it will work alongside a health and welfare LPA. A later LPA that gives attorneys authority over the same treatment may affect an earlier advance decision. Conflicting or unclear instructions may require legal advice.

Why Mental Capacity Matters

You must be at least 18 and have mental capacity when you make an LPA. This means being able to understand what the document does, who you are appointing and the consequences of granting them authority.

A diagnosis does not by itself establish that someone lacks capacity. Capacity must be considered in relation to the specific decision and the time when it needs to be made. A person may be unable to make one complex decision but remain able to make other choices.

The government’s guidance on assessing mental capacity explains the factors that must be considered.

Once someone can no longer understand and create an LPA, relatives cannot sign one on their behalf. Depending on the decisions required, the Court of Protection may need to make a one-off decision or appoint a deputy.

The court may appoint a property and financial affairs deputy. Personal welfare deputies are generally appointed only in more limited circumstances. The Court of Protection deputyship guidance explains the broad process and responsibilities involved.

What to Consider When Choosing Attorneys

An attorney must be at least 18 and have mental capacity. They may be a relative, friend, spouse, partner or professional.

An undischarged bankrupt or a person subject to a Debt Relief Order cannot act as an attorney for property and financial affairs. This restriction does not apply to a health and welfare LPA.

Consider whether the person:

Understands your values and priorities
Can manage the decisions covered by the LPA
Is willing to accept the responsibility
Can communicate with relatives and professionals
Is likely to remain available when needed
Can put your interests ahead of their own

It is generally sensible to speak to each proposed attorney before naming them, so they understand and accept the role.

A professional attorney will usually charge for acting. Establish the likely fees and how they will be paid before making the appointment, and record any agreed payment instructions appropriately in the LPA.

How Can Several Attorneys Act?

You can appoint more than one attorney and decide how they should work.

Joint appointment may provide shared oversight, but it can be less flexible. If attorneys must act jointly and one can no longer act, the remaining attorneys will normally be unable to make those joint decisions unless the LPA contains workable alternative arrangements.

You can appoint replacement attorneys, but the wording and order of those arrangements matter. An unclear arrangement may prevent attorneys or replacements from acting as you intended.

Safeguards and Attorney Responsibilities

A certificate provider must confirm that you understand the LPA, are making it freely and are not being pressured. The donor and attorneys must also sign in the required order, with suitable witnesses.

You may add:

Preferences , which explain how you would like attorneys to approach decisions
Instructions , which attorneys must follow
People to notify , who are informed when registration is requested

Preferences and instructions are not interchangeable. Vague, contradictory or impractical wording can create problems during registration or later use.

Attorneys must stay within the powers granted by the LPA and follow the principles of the Mental Capacity Act. They must support you to make your own decisions where possible and act in your best interests when deciding for you.

Financial attorneys must keep the donor’s money and property separate from their own, except where an asset is already jointly held. They must also keep appropriate records of important decisions and financial activity.

The government’s guidance on attorney records and duties explains these responsibilities in more detail.

How Do You Make and Register an LPA?

You can prepare an LPA yourself through the official online service or by using paper forms. Professional support is optional. The official guidance suggests considering advice where requirements or instructions are unusual or specific.

The process usually involves:

Deciding whether you need a financial LPA, a health and welfare LPA or both.
Choosing your attorneys and any replacements.
Deciding how multiple attorneys should act.
Recording any preferences or binding instructions.
Asking an eligible certificate provider to complete their section.
Signing the forms in the required order with the necessary witnesses.
Applying to the Office of the Public Guardian for registration.

An LPA cannot be used until it has been registered.

As at 31 July 2026, registration costs £92 for each LPA, or £184 for both. A reduction or exemption may be available depending on the donor’s income or benefits. Registration normally takes 8 to 10 weeks where there are no mistakes.

Check the current LPA registration fee and processing time before applying, as both may change.

Is an LPA the Same as a Will?

No. The documents operate at different stages.

An LPA applies during your lifetime and allows attorneys to deal with decisions covered by the registered document. Their authority ends when you die.

A will takes effect after death. It appoints executors and records how assets passing under the will should be distributed.

Having a will does not give an executor authority to manage your finances or care while you are alive. An LPA does not determine who inherits your estate after death.

Our will writing service provides further information about recording what you want to happen to your estate.

Common Misunderstandings About LPAs

“My Spouse or Adult Child Can Deal With Everything”

Being a spouse, civil partner or adult child does not automatically give someone the legal decision-making authority conferred by an LPA. Separate rights may apply to jointly owned assets or accounts.

“I Will Lose Control as Soon as I Sign”

Signing an LPA does not by itself transfer decision-making authority. It must first be registered.

You remain responsible for decisions you can make, although a financial attorney may also act while you have capacity where the registered LPA permits this and you give permission.

“One LPA Covers Health and Money”

The two types are separate. A financial attorney does not gain health and welfare powers unless they are also appointed under a health and welfare LPA.

“LPAs Are Only for Older People”

An adult of any age may be affected by an accident or illness that makes decision-making difficult. Whether an LPA is suitable depends on the decisions you want covered and who is available to act.

Planning an LPA While You Have Capacity

An LPA allows you to record who may help you or act for you if decision-making becomes difficult. How the attorneys and replacements are appointed can determine whether the document remains workable later.

Maplebrook Wills offers a Lasting Powers of Attorney service , with appointments available at our Merthyr Tydfil office, at home or online. Visit the page to view the available appointment options.

You can also contact Maplebrook Wills to arrange an initial conversation.

What Happens If You Die Without a Will? | Maplebrook Wills

Wed, 19 Aug 2026 14:06:59 GMT

This article provides general information about the intestacy rules in England and Wales as at 31 July 2026. It does not constitute legal, tax or financial advice. The outcome will depend on your family circumstances, asset ownership and the law applying at the date of death. Seek appropriate professional advice before acting on this information.

If you die without leaving a valid will, you are said to have died “intestate”. The law then determines who can inherit the assets forming part of your estate.

Your estate does not automatically pass to the Crown. That generally happens only when no entitled relatives can be found. Even so, the outcome may differ from your wishes. An unmarried partner may receive nothing, an unadopted stepchild will not automatically inherit, and distant relatives could receive part of your estate.

Wales follows the intestacy rules for England and Wales. These apply a fixed order of inheritance and do not consider informal promises or the closeness of a relationship.

What Does Dying Without a Will Mean?

Dying without a will means there is no valid legal document setting out how the assets within your estate should be distributed after your death.

This can happen because you never made a will or because a document was not signed and witnessed correctly. A will may also cover only part of an estate. This is known as partial intestacy .

Before anyone receives an inheritance, the estate will normally be used to pay:

Funeral expenses
Outstanding debts
Estate administration costs
Any tax due
Other financial liabilities

What remains is the net estate. This is distributed between the people legally entitled to inherit.

Who Inherits If You Die Without a Will?

Who inherits depends mainly on whether you leave a spouse or civil partner, children or other surviving relatives.

The law follows a set order and does not take account of verbal promises or family expectations.

The Intestacy Rules at a Glance

The current statutory legacy is £322,000 for deaths occurring on or after 26 July 2023. The amount can change, so the figure applying on the date of death should be checked.

Does Your Spouse or Civil Partner Get Everything?

Not always.

If you are married or in a civil partnership and leave no children or other direct descendants, your spouse or civil partner will generally inherit the whole intestate estate.

If you leave children and the net estate is worth more than £322,000, your spouse or civil partner generally receives:

Your personal possessions.
The first £322,000 of the net estate.
Half of the remaining balance.

Your children or their descendants share the other half.

For deaths on or after 1 January 1996, a spouse or civil partner must generally survive the deceased by at least 28 days to inherit under the intestacy rules.

What If You Are Separated?

Living apart informally does not normally remove a spouse or civil partner’s entitlement.

If you remain legally married or in a civil partnership when you die, your estranged spouse or civil partner may still inherit. A final divorce or dissolution changes that position, while certain formal judicial separation orders may also affect entitlement.

You may therefore wish to review your will when a relationship changes rather than assuming separation alone has altered who can inherit.

What Happens to an Unmarried Partner?

As of 31 July 2026, an unmarried partner has no automatic entitlement under the intestacy rules, regardless of how long the couple have lived together.

The terms “common-law husband” and “common-law wife” do not give a couple the same inheritance rights as marriage or civil partnership.

The government is consulting on possible reforms to inheritance rights for qualifying cohabitants , but these proposals have not changed the current law.

Your partner may keep assets they already own and may receive certain jointly held assets. However, property shares, savings, investments and possessions held in your sole name could pass to relatives instead.

In some circumstances, a cohabiting partner or financial dependant may be eligible to ask the court for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 . This is a separate legal claim, not an automatic inheritance, and any award depends on the circumstances.

A valid will can provide greater certainty about what you intend an unmarried partner to receive.

What Happens to Children and Stepchildren?

If there is no surviving spouse or civil partner, biological and legally adopted children will generally inherit equally.

Children from different relationships are treated in the same way. If one of your children dies before you but leaves children of their own, those descendants may inherit the share their parent would otherwise have received.

Do Stepchildren Automatically Inherit?

An unadopted stepchild does not automatically inherit under the intestacy rules.

The rules do not consider the length or closeness of the relationship. Foster children, friends and charities also have no automatic entitlement.

What If a Child Is Under 18?

If a child inherits while under 18, their share will normally be held on the statutory trusts that apply until they become entitled to it.

Without a will, you cannot choose a later inheritance age or select the trustees you would prefer to manage the money. A will can also record who you would like to appoint as a guardian for children under 18, subject to parental responsibility and the other legal rules that apply.

Who Deals With the Estate When There Is No Will?

A valid will normally appoints executors. Without one, nobody has been personally chosen by you to administer the estate.

The closest entitled relative can usually apply for letters of administration and become the administrator. Priority normally begins with a surviving spouse or civil partner, followed by adult children. An unmarried partner cannot apply solely because they lived with the person who died.

Depending on the estate, the administrator’s responsibilities may include:

Locating and valuing assets.
Identifying debts and liabilities.
Establishing whether inheritance tax must be reported or paid.
Applying for authority to administer the estate.
Settling debts, expenses and taxes.
Distributing the remaining estate.

A formal grant is not required for every estate. Official guidance on applying for probate without a will explains who may apply.

Does the Family Home Automatically Pass to Your Partner?

Not necessarily. The outcome depends on how the property is owned.

Beneficial Joint Tenants

If a property is owned as beneficial joint tenants, the deceased owner’s interest normally passes automatically to the surviving joint owner through the right of survivorship.

Tenants in Common

If a property is owned as tenants in common, each owner has a separate share. The deceased person’s share forms part of their estate and may pass under the intestacy rules.

The government’s guidance on joint property ownership explains the difference. Check how a property is registered or seek appropriate advice before assuming how it will pass.

Can Dying Without a Will Affect Inheritance Tax?

Dying without a will does not automatically mean that more Inheritance Tax will be payable. However, the intestacy rules may not reflect your wider estate-planning objectives.

A will can form part of wider planning, but making one does not by itself guarantee that less tax will be due.

Specialist advice may be appropriate for estates containing substantial property, business assets, trusts, overseas interests or significant lifetime gifts.

Our information about Inheritance Tax planning outlines some of the matters families may wish to consider. Complex tax questions should be referred to an appropriately qualified tax or legal professional.

What Else Do You Lose Control Over Without a Will?

Without a valid will, you cannot personally:

Appoint your preferred executors.
Leave assets to an unmarried partner or friend.
Provide directly for an unadopted stepchild.
Leave a gift to a charity.
State who should receive particular possessions.
Record your preferred guardian for children under 18.
Create tailored arrangements for vulnerable beneficiaries.
Choose a later inheritance age for a young beneficiary.
Name replacement beneficiaries.

Verbal wishes and informal notes are not a reliable substitute for a will that meets the legal requirements. A handwritten will may be valid, but only if it has been prepared, signed and witnessed correctly.

Record Your Wishes With a Valid Will

When there is no valid will, the law applies a fixed order of inheritance. That order cannot reflect every relationship, responsibility or personal intention.

A properly prepared will allows you to record:

Who should inherit assets passing under the will
Who you would like to appoint as your executors
Who you would prefer to appoint as a guardian
How younger or vulnerable beneficiaries should be provided for
Who should receive important possessions
What should happen if a beneficiary dies before you

These instructions remain subject to the law, asset ownership and any valid claim against the estate.

Through our will writing service, we discuss your family circumstances, the assets you own and the people you want to provide for. We then prepare a draft will for you to check and provide guidance on signing and witnessing the completed document.

This may be particularly relevant if you are unmarried, have stepchildren, own property with another person, have children from an earlier relationship or want to leave gifts to friends or charities.

Visit our Will Writing Service page to learn more about the process, or contact Maplebrook Wills to arrange an initial conversation.