📜 Wills & Later Life Guide
Wills, Power of Attorney & Later Life Planning in 2026
Planning ahead for later life — or managing affairs for someone who no longer can? This guide explains wills, Lasting Powers of Attorney, inheritance tax basics, and what happens if someone dies without a will.
✅ Last verified: July 2026📚 Sources: GOV.UK, Citizens Advice🏴 England & Wales
⚖ Know Your Rights at a Glance
- A will is not just for the elderly — if you have assets, a partner, or children, you need one.
- Dying without a will (intestacy): The intestacy rules determine who inherits — and they may not reflect your wishes. A partner who isn't married or in a civil partnership gets nothing under intestacy.
- Lasting Power of Attorney (LPA): Must be registered with the Office of the Public Guardian before it can be used. There are two types: property and financial affairs; health and welfare.
- Inheritance tax (IHT): Charged at 40% on estates above the nil-rate band (£325,000). The residence nil-rate band adds up to £175,000 if you leave your home to direct descendants.
- Probate: If the estate is above a certain threshold, probate (or confirmation in Scotland) is usually required before assets can be distributed.
- Contested wills: Wills can be challenged on grounds of lack of capacity, undue influence, or improper execution.
Making a valid will
A will is a legal document setting out how you want your estate to be distributed when you die. To be valid in England and Wales, a will must be:
- In writing
- Signed by the testator (the person making the will) in the presence of two witnesses
- Signed by both witnesses in the presence of the testator
Witnesses and their spouses/civil partners cannot benefit under the will. The testator must have testamentary capacity (mental capacity to make a will). If you have complex assets, family circumstances, or potential inheritance tax issues, use a solicitor.
Keep your will in a safe place and tell your executor where it is. A copy can be stored with a solicitor or the National Will Register.
Dying without a will — intestacy
If you die without a valid will (intestate), the intestacy rules dictate who inherits. In England and Wales:
- Married/civil partner with children: Spouse gets all personal property and the first £322,000 (from 2024); children share the rest equally
- Married/civil partner with no children: Spouse inherits everything
- Unmarried partner: Gets nothing under intestacy rules — even if you've lived together for decades
- No spouse/partner: Estate passes to children, then parents, then siblings
If you're in a cohabiting relationship (not married, not in a civil partnership), make a will urgently. Intestacy could leave your partner with nothing.
Lasting Powers of Attorney
A Lasting Power of Attorney (LPA) allows someone you trust (your "attorney") to make decisions on your behalf if you lose mental capacity. There are two types:
- Property and Financial Affairs LPA: Covers bank accounts, property, investments and financial decisions. Can be used while you still have capacity (with your consent) or only when capacity is lost.
- Health and Welfare LPA: Covers medical treatment, care home decisions, and day-to-day welfare. Can only be used when you've lost capacity.
LPAs must be registered with the Office of the Public Guardian before they can be used. Registration currently takes several months. The process can be done online or via a solicitor. Do not delay — if you lose capacity before registering, the LPA cannot be used.
Inheritance tax basics
Inheritance tax (IHT) is charged at 40% on the value of an estate above the nil-rate band (NRB). Key allowances:
- Nil-rate band: £325,000 per person
- Residence nil-rate band (RNRB): Up to £175,000 additional allowance if you leave your home to direct descendants (children, grandchildren)
- Married couples and civil partners can transfer unused allowances — so a couple could have up to £1 million combined allowance
- Gifts made more than 7 years before death are usually exempt (potentially exempt transfers)
IHT planning is complex. If your estate may be taxable, take specialist advice from a solicitor or independent financial adviser.
1
Make a will if you don't have oneUse a solicitor for anything beyond a simple estate. Online will services can be appropriate for straightforward situations.
2
Register an LPA now, not laterThe registration process takes months. Register while you have capacity — don't wait for a health crisis.
3
Store your will safely and tell your executor where it isA will that can't be found is as if you died intestate. Consider the National Will Register or a solicitor's safe.
4
Review your will after major life eventsMarriage revokes a previous will in England and Wales. Divorce does not revoke a will but removes the former spouse as beneficiary. Review after every major change.
5
Take IHT advice if your estate may exceed the nil-rate bandLegitimate IHT planning (gifting, trusts, charitable bequests) can significantly reduce the tax burden on your estate.
6
If someone close to you has died, get probate advice earlyFor most estates above a threshold, a grant of probate is needed before assets can be released. Citizens Advice or a solicitor can advise.
Frequently asked questions
Do I need a solicitor to make a will?
Not legally — you can write your own will. But a poorly drafted will can cause major problems. For anything beyond the simplest situation, a solicitor is strongly advised. Fees vary but typically start from £150–£300 for a basic will.
What happens if I lose mental capacity without an LPA?
If you lose capacity without a registered LPA, someone would have to apply to the Court of Protection for a Deputyship Order — a longer, more expensive process. This is why registering LPAs while you have capacity matters.
Can a will be challenged after someone dies?
Yes. Wills can be contested on grounds of: lack of testamentary capacity, undue influence, fraud or forgery, failure to meet formal requirements, or under the Inheritance (Provision for Family and Dependants) Act 1975 by family members left without reasonable financial provision.
What is a mirror will?
A mirror will is where a couple (married or unmarried) each make a will leaving their estate to the other, and then to the same beneficiaries (e.g. children). They are popular but should be reviewed independently as circumstances change.
My parent has dementia — can I still get an LPA?
Possibly, depending on capacity. LPAs require the donor (the person granting the power) to have mental capacity at the time of signing. If capacity is already significantly impaired, you may need to go through the Court of Protection for a Deputyship instead. Take legal advice urgently.
Does a cohabiting partner have any inheritance rights?
Not under intestacy rules in England and Wales. An unmarried partner who is left out of a will or intestacy can apply to court under the Inheritance (Provision for Family and Dependants) Act 1975 for reasonable financial provision — but this is not automatic and requires legal action.
What is probate?
Probate is the legal process of administering a deceased person's estate. A grant of probate confirms the executor's authority to deal with the estate. It is typically required where the estate includes property, large bank accounts, or shares. Citizens Advice and solicitors can assist.
📞 Free help and support
Citizens Advice: 0800 144 8848
Society of Trust and Estate Practitioners: step.org — find a qualified specialist
Office of the Public Guardian (LPAs): gov.uk/power-of-attorney
National Will Register: certainty.co.uk
⚠ Important disclaimer: This guide covers wills, LPAs and inheritance law in England and Wales as at July 2026. Scotland has separate succession law. General legal information only — not legal advice. Verify with ACAS, GOV.UK or Citizens Advice before acting. ukworkrights.co.uk — Not a law firm.