My Children Live Abroad
A UK will and a beneficiary in New York can create reporting problems for the rest of their life.
Each jurisdiction has its own inheritance rules, its own reporting obligations, and — in some cases — its own inheritance tax. Standard UK wills usually don't account for any of this.
What typically applies
US-resident beneficiaries face IRS reporting obligations for foreign accounts inherited. EU jurisdictions like France, Spain and Italy have forced-heirship rules. The UAE has its own opt-in inheritance framework post-2023.
Getting this right usually means coordinating the UK will with any local will in the beneficiary's jurisdiction, and — for larger inheritances — considering a trust structure that keeps assets outside the beneficiary's personal ownership for local tax purposes.
Where to go from here
In-depth problem page
Children Living Abroad — Inheritance Planning
In-depth on cross-border wills, forced heirship, and the treaty position.
Delivered by IMS
Wills
The starting point — drafted with cross-border coordination in mind.
Two lanes
Control How Your Wealth Passes to Your Family
Trusts, including trusts designed to hold overseas beneficiaries' inheritance.