Families who hold assets in both the United Kingdom and China often assume that one simple will is enough. In practice, cross-border estates raise a series of questions that are best answered before a death rather than during the difficult months afterwards: which country's law governs each asset, whether a will made in one country is valid and effective in the other, how probate works in England and Wales, and what inheritance tax consequences follow. The answers depend on where the assets sit, how they are held, and the succession rules of each jurisdiction.
This article sets out a practical checklist for families with UK assets and Chinese connections. It explains the role of the grant of representation under the rules applied in England and Wales, the inheritance tax framework for 2026/27, the coordination of multiple wills, and the conflict-of-laws questions that arise when an estate spans two legal systems. It is written as general guidance from a private client perspective and is not a substitute for advice on a specific family's circumstances.
Start with an asset and family map
Before any drafting, the family should list every asset and identify where it is located and how it is held. UK bank accounts, English land and property, shares in UK companies, life policies, and assets held jointly with another person each raise different questions. Property owned as joint tenants in England and Wales passes automatically to the surviving owner on death, so it is not controlled by a will. Assets held in a company or trust may follow entirely different rules. The same exercise should be done for the China assets, so that the two lists can be compared and the family can see which assets will need probate or its Chinese equivalent and which will pass by operation of law.
How English succession law approaches foreign assets
English private international law distinguishes between immovable property, which is generally governed by the law of the country where the property is situated, and movable property, which is governed by the law of the deceased's last domicile. A UK house will therefore be dealt with under English law, while Chinese movable assets may be governed by Chinese succession law. This distinction is why a single English will may be insufficient: it may not be recognized, or may be ineffective, for assets that are governed by another legal system.
For a will to be valid in England and Wales, it must meet the formal requirements of the Wills Act 1837, including being in writing, signed by the testator and witnessed by two witnesses who are present at the same time. If the family has an earlier will made in China, the first question is whether it meets the requirements for recognition under English law, which may involve its execution formalities and the applicable private international law rules. This is a technical area where an assumption that the old will is simply valid can be costly.
Probate in England and Wales
Probate is the legal right to deal with a deceased person's property, money and possessions in England and Wales. The GOV.UK guidance on applying for probate explains that the grant is needed before financial institutions will release assets in many cases, and that executors named in a will, or the closest living relative if there is no will, may apply. The estate must be valued first, and the family must check whether inheritance tax is payable. If tax is owed, the value must be reported within one year using form IHT400, and probate cannot be applied for until this is done.
Where the deceased had a permanent home in the UK at death but also held assets outside the UK, HMRC form IHT417 must be completed with the IHT400 to give details of all foreign possessions and financial responsibilities. HMRC's IHT417 guidance notes that it may be easier to complete more than one IHT417 form where, for example, the deceased left a separate will for the foreign estate. Where no will exists, the intestacy rules in the Administration of Estates Act 1925 determine who receives the estate, and the closest living relative can apply for a grant of administration.
Key Note: If the estate owes inheritance tax, the value must be reported within one year using form IHT400, and you cannot apply for probate until this has been done. Inheritance tax is normally payable before the grant is issued.
One will or several
Families often ask whether one will can cover everything. The answer depends on the assets and the succession rules of each country. An English will can dispose of English assets, but Chinese law may apply different formal and substantive rules to assets in China, including forced heirship concepts under Book VI of the Civil Code of the People's Republic of China. Separate wills for each jurisdiction can be coordinated so that they do not revoke each other: each will should state that it deals only with assets in the relevant country, and should not inadvertently revoke the other. The risk with uncoordinated wills is conflict and delay, not the existence of two documents.
Inheritance tax in 2026/27
Inheritance tax in the UK is charged on the value of the estate above the available allowances. For the 2026/27 tax year, the nil rate band is GBP 325,000 per person, a figure frozen since 2009 and now confirmed to remain at that level until 5 April 2031. The residence nil rate band adds up to GBP 175,000 where the main home is left to direct descendants, giving an individual up to GBP 500,000 and a married couple or civil partners up to GBP 1 million where both bands transfer. The standard rate above the allowances is 40 percent, reducing to 36 percent where at least 10 percent of the net estate is left to charity. For estates over GBP 2 million, the residence nil rate band tapers away by GBP 1 for every GBP 2 above the threshold.
Spouses and civil partners who are UK-domiciled benefit from an unlimited spouse exemption, and unused nil rate bands transfer to the survivor. Lifetime gifts are generally exempt if the donor survives seven years, and there are annual exemptions including GBP 3,000 per person per tax year. For families with UK and Chinese assets, the interaction of these rules with the domicile and residence position of the deceased requires specific advice, and the tax analysis should be completed as part of the estate planning exercise, not after death.
Lasting powers of attorney
Capacity planning is part of every estate plan. Under the Mental Capacity Act 2005, a lasting power of attorney allows a person to appoint someone to manage their property and financial affairs, or their health and welfare, if they lose capacity. For a family that divides its time between the UK and China, an LPA made in England and Wales may not be automatically recognized in China, and the family should check with Chinese advisers whether a parallel arrangement is needed. An LPA is inexpensive to make and difficult to create after capacity is lost.
Conflict of laws and recognition of foreign grants
Where a grant of representation has been obtained abroad, its recognition in England and Wales follows the rules of private international law, and additional steps may be needed before English assets can be dealt with. The HCCH 1989 Convention on the Law Applicable to Succession to the Estates of Deceased Persons provides a framework for applicable law in contracting states, but its scope is limited to the states that have ratified it, and it cannot be assumed to apply automatically to relations between the UK and China. For families with assets in both countries, the practical point is that the administration will involve advisers in both jurisdictions, and the estate plan should identify who will act in each country.
Practical checklist
- Map every asset, its location and how it is held, and repeat the exercise for both countries.
- Check whether any assets pass by survivorship or under a trust rather than by will.
- Review the execution formalities of any existing will against the Wills Act 1837.
- Decide whether one will or coordinated wills for each jurisdiction is appropriate.
- Value the UK estate and plan for inheritance tax, including the nil rate band and residence nil rate band for 2026/27.
- Make lasting powers of attorney and check their recognition in China.
- Identify the executors and advisers who will handle each part of the estate.
- Review the plan whenever assets, family circumstances or tax rules change.
Conclusion
Cross-border estates reward early organization. The asset map, the will structure, the inheritance tax plan and the capacity documents can all be prepared while the family is healthy and available to make decisions. When they are left to the months after a death, the same questions become more expensive, slower and harder to answer. The families that manage this best treat succession planning as a regular review, not a one-off document, and keep their English and Chinese advisers working from the same facts.
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