Estate Planning in Cyprus (UK Nationals)
Cyprus has been a long-standing destination for British retirees, military families with historic links to the bases, and more recently for non-dom investors using the 60-day or 183-day residency routes. Cyprus abolished inheritance tax in 2000 — and that single fact is the reason most British clients in Cyprus have done no estate planning at all since they arrived. The UK side has not gone away.
Cyprus has no inheritance tax. The UK still does.
The Cypriot side is genuinely clean. UK Inheritance Tax follows UK domicile, not Cypriot residence — and most British clients in Cyprus are still inside the UK IHT net long after they think they are not.
Cyprus abolished inheritance tax (Estate Duty) in 2000. There is no equivalent successor charge. For Cypriot-located assets passing to family, the local position is as gentle as anywhere in Europe.
UK IHT is the separate question. UK domicile is sticky — selling the UK home, taking Cypriot residency under the 60-day or 183-day rule and obtaining a yellow slip does not, by itself, end UK-domiciled status. Deemed-domicile rules and the long-term UK resident rules from April 2025 hold most British clients inside the UK IHT net for at least three full tax years after departure, often considerably longer where ties remain.
From April 2027 unused UK pensions move inside the UK IHT estate. For Cyprus-resident retirees whose plan was to draw modestly from a SIPP and pass the rest to children — the standard playbook — the position has changed. The Cypriot side cushions nothing on the UK side.
The Cyprus non-dom regime
Available for 17 years to clients who become Cypriot tax-resident without having been domiciled in Cyprus. Provides exemption from Cypriot tax on dividends, interest and rental income from non-Cypriot sources. Hugely valuable for investment income. Has no effect on UK IHT, which is determined by UK domicile rules independently.
The English will and the Cypriot will
Cyprus is a common-law jurisdiction with succession rules influenced by both English and Greek-Cypriot traditions. Forced-heirship rules apply to Cypriot-domiciled persons but not to British nationals who remain UK-domiciled. We typically prepare an English will covering UK assets and a short Cypriot will covering Cypriot real property, drafted to coexist.
UK pension drawdown and the 2027 change
Cyprus offers the option to tax UK pension income at a flat 5% (above a small annual exemption) — a very favourable rate by international standards. This is the income-tax position. The IHT position on undrawn pension funds from April 2027 is separate and needs its own plan, particularly for clients with substantial defined-contribution pots passed down to children.
Where we typically come in
UK Inheritance Tax Planning
The dominant exposure for British clients in Cyprus. Modelled around the April 2027 pension change and the long-term UK resident rules from April 2025.
Read more →English and Cypriot Wills
Drafted to coexist — each limited to its own jurisdiction so neither revokes the other.
Read more →Lasting Power of Attorney
An English LPA for UK assets. Cyprus has only recently introduced an equivalent framework; the English LPA remains essential for the UK side.
Read more →Property Trusts (UK)
Where UK property is retained, a Property Trust on the UK will protects the deceased spouse's share against care fees and unintended onward transfer.
Read more →What we'd actually do for you
First call is free and by video. We read what you have on both sides — English will, Cypriot will, property deeds, pension paperwork, residency status — and tell you what currently happens on death. From there we draft the English-side documents and coordinate with a Cypriot lawyer on the local side. Most clients need the English will rewritten and a short Cypriot will added for the local property.
Complete the Discovery first - then we'll book your free 30-minute consultation.
Common questions from clients in Cyprus
Cyprus has no inheritance tax. Why do I need any planning?
Because UK IHT follows UK domicile, not Cypriot residence. Most British clients in Cyprus remain UK-domiciled for IHT purposes for years after the move. The Cypriot exemption is real for the Cypriot side. The UK side — pension, UK property, ISA, UK savings — is unaffected by it.
I'm on the Cyprus non-dom regime. Does that change my UK IHT position?
No. The non-dom regime is a Cypriot income-tax election. UK IHT is determined by UK domicile rules and is independent of where you pay income tax. The two systems do not interact.
Do I need a Cypriot will if I already have an English one?
For Cypriot real property, almost always yes. A short Cypriot will covering the local property, drafted to coexist with the English will, is the cleanest route. We coordinate with Cypriot counsel on the local side.
Do I need to come to your office to work with you?
No. We work nationally — and increasingly internationally. Most of our clients in Cyprus are seen by video call, with documents signed remotely or couriered when wet signatures are needed. The advice is the same. The convenience is yours.
Is Sean Kiani regulated?
Sean Kiani is a member of the Society of Will Writers and holds full Professional Indemnity Insurance. Estate planning is unregulated in the UK — which is precisely why credentials, supervision and indemnity matter.
What does a first conversation cost?
Nothing. A first call is free, confidential, and exists for one purpose: to find out whether your current arrangements still do what you think they do. If they do, we'll tell you. If they don't, you'll know exactly what's exposed and what to do about it.
Your 30 minutes. Simple. Yours.
No-obligation.
The path is simple: complete the Discovery first so we walk into the call already knowing the facts. Then in 30 focused minutes, I listen, answer your questions, and you choose if you'd like us to draw up your Inheritance Plan.
1. Start Your Discovery
Required first step. Complete the confidential financial position review so your no-obligation 30-minute consultation starts with the facts, not the basics.
2. Request a Callback
Prefer to speak first? Leave your details and we'll call you back to talk through the Discovery before you complete it.
You choose the date, time, and format - phone or online. Bring anyone you'd like.