Making a Will is one of the most important steps you can take to protect your family, preserve your wealth and ensure your estate is distributed according to your wishes.
Recent figures published by HM Courts & Tribunals Service highlight a growing problem. The number of estates worth more than £1 million where the deceased had not made a Will rose from 332 in 2023 to 781 last year. For families dealing with bereavement, dying without a Will is not simply an administrative issue. It can affect who inherits, who can administer the estate, and how much inheritance tax (IHT) may ultimately be payable.
What Happens If You Die Without a Will?
If you die without a valid Will in England and Wales, your estate is distributed according to the Rules of Intestacy rather than your personal wishes.
The intestacy rules determine who inherits your estate and who has the legal right to administer it. They do not take into account informal promises or verbal wishes and may produce outcomes that differ significantly from what you intended.
In particular, the intestacy rules do not automatically provide for:
Even where a surviving spouse or civil partner is entitled to inherit, the estate may not pass entirely to them, creating unintended tax consequences and additional complexity for the family.
Why More Families Are Facing Probate and Administration Issues
Over the same period, the number of estates requiring Letters of Administration increased from approximately 29,000 to 43,000.
Letters of Administration are typically required when someone dies without a Will. They provide legal authority for the appropriate person to administer the estate under the intestacy rules.
One reason more estates now require a formal Grant of Representation is the continued increase in property and asset values. While some banks and financial institutions will release smaller balances without a Grant, their thresholds vary considerably. As estates become more valuable, more families find themselves needing a Grant before assets can be collected and distributed.
The Inheritance Tax Consequences of Dying Without a Will
As discussed in recent articles by Marta Crumbie and Megan Hodson of Lawson West Solicitors, administering an intestate estate can create a range of legal and practical difficulties.
For higher-value estates, however, the inheritance tax consequences can be particularly significant.
A properly drafted Will can help ensure that available tax exemptions and allowances are utilised effectively. By contrast, relying on the intestacy rules may result in assets passing in a less tax-efficient way, potentially creating an inheritance tax liability that could otherwise have been avoided or postponed.
The following example demonstrates how different the outcome can be.
Case Study
Mr Smith died on 1 March 2026 leaving a net estate worth £1.2 million.
He was survived by:
Mr Smith had a straightforward Will appointing Mrs Smith as executor and leaving his entire estate to her, with the children inheriting if she predeceased him.
In this scenario:
Because Mr Smith did not leave a Will, his estate is administered under the Rules of Intestacy.
Mrs Smith is entitled to apply for a Grant of Letters of Administration.
Under the intestacy rules:
The distribution would broadly be:
Because the grandchildren are under 18, their inheritance would generally be held in trust until they reach the relevant age.
Mrs Smith receives:
Total to spouse: £763,500
The remaining £436,500 passes to non-spouse beneficiaries and could potentially give rise to an inheritance tax liability, depending on the available allowances and reliefs.
In this example, the potential inheritance tax exposure could exceed £44,000.
Why You Should Make a Will
Making a Will allows you to:
Whether your estate is modest or substantial, a professionally prepared Will can save your family significant time, cost and uncertainty.
With further inheritance tax changes scheduled to take effect from April 2027, estate planning is becoming increasingly important for many families.
Speak to Our Will and Estate Planning Solicitors
If you do not already have a Will, now is the ideal time to put one in place. Our experienced private client solicitors based in Leicester and Market Harborough can advise on Will drafting, estate planning and inheritance tax mitigation strategies tailored to your circumstances.
Contact us today to discuss how we can help you protect your family and your future.
Written by a Senior Associate Paralegal, reviewed by a qualified Solicitor and enhanced by AI.
