Estate Planning for Married Couples UK (2026): Wills, IHT & Trusts Guide

Yes — each spouse must make their own individual will. A will is a personal document and cannot be signed jointly by two people. Married couples typically make 'mirror wills': two separate but symmetrical documents that leave everything to each other on the first death, and then to agreed beneficiaries (usually children) on the second death. Mirror wills are convenient but have an important limitation — after the first spouse dies, the surviving spouse can change their will freely. If you want to protect children from a first marriage, or ensure agreed arrangements cannot be altered, a trust-based approach or a mutual will agreement may be more appropriate.

Transfers between spouses and civil partners are exempt from inheritance tax, regardless of value, provided both are domiciled in the UK. This means the first spouse to die can leave everything to the surviving spouse with no IHT payable at that stage. The IHT liability is simply deferred — the full combined estate will be subject to IHT on the second death, using the nil-rate bands available at that point. The spousal exemption applies to lifetime gifts as well as death transfers. Note: the exemption is limited where one spouse is non-UK domiciled — different rules apply in that case.

When a married couple use the spousal exemption so that the first spouse leaves everything to the survivor, the first spouse's nil-rate band (£325,000 in 2026) is unused. The transferable nil-rate band rules (introduced in Finance Act 2008) allow the surviving spouse to claim the unused percentage of the first spouse's NRB on their own death. In practice, where the first spouse left everything to the surviving spouse (100% transfer), the survivor can effectively use two nil-rate bands — £650,000 — before IHT applies. The claim is made by the executors of the survivor's estate when applying for probate. Evidence of the first death and the first estate's IHT position will be required.

The residence nil-rate band (RNRB) provides an additional IHT allowance of up to £175,000 per person (2026) when a qualifying residential property is left to direct descendants (children, grandchildren, etc.). Like the standard NRB, the RNRB is also transferable between spouses on death — meaning the surviving spouse can potentially claim two RNRB allowances on their death (£350,000 total), provided the conditions are met. The total combined IHT threshold for a married couple who have both allowances available is therefore £1 million: 2 × NRB (£650,000) + 2 × RNRB (£350,000). The RNRB tapers away above estates of £2 million at £1 for every £2 over the threshold.

Mirror wills work well for couples with uncomplicated estates where both parties trust each other completely and have no children from previous relationships. However, mirror wills leave the surviving spouse free to change their will, potentially disinheriting children agreed in the original plan. Trust-based alternatives include: (1) Life interest trusts — the survivor gets income and use of assets for their lifetime, with the capital passing to agreed beneficiaries on the second death. This protects the children's share while still providing for the survivor. (2) Nil-rate band discretionary trusts — less common since transferable NRB was introduced but still used for IHT planning in larger estates. (3) Mutual wills — a legally binding agreement not to change the wills after the first death. These are difficult to unwind but can create complications if circumstances change. For blended families or significant estates, professional advice is important.

It depends on how the property is owned. Joint tenants: the deceased's share passes automatically to the surviving joint tenant by right of survivorship — it does not form part of the deceased's estate and cannot be left by will. For a married couple who own their home as joint tenants, the surviving spouse automatically inherits the full property. Tenants in common: each owner holds a defined share (which may be equal or unequal) and that share can be left by will. Married couples often hold property as tenants in common so that each spouse can direct their share through their will to provide for children from a previous relationship, or to use trust arrangements.

For IHT, probate, and succession purposes, registered civil partners in England and Wales have the same rights as married couples. The spousal IHT exemption, transferable nil-rate band, RNRB transfer, and intestacy rules treating spouses all apply equally to civil partners. The main practical difference is in documentation — some older financial institutions and pension providers may not automatically recognise civil partnership in their internal processes, so it is worth confirming that pension nomination forms and financial accounts reflect the civil partner's status explicitly.

Pensions sit outside your estate for probate purposes and are not covered by your will — they pass according to nomination forms held by the pension provider. For most married couples, the most tax-efficient outcome is to nominate the spouse as the pension death benefit recipient (keeping the pension fund within the family unit for as long as possible). From April 2027, inherited pension funds will be subject to IHT on the second death under the government's 2024 reforms, which significantly changes the role of pensions in estate planning for couples. Review nomination forms every few years and after any major life event (divorce, remarriage, birth of children). See our guides on pension death benefits and pension IHT 2027.

Yes — marriage (or entering a civil partnership) automatically revokes any will made before the marriage under section 18 of the Wills Act 1837. If a person dies without making a new will after marrying, they die intestate. The exception is a will made 'in contemplation of marriage' — a will that explicitly states it is made in anticipation of a specific forthcoming marriage is not revoked when that marriage takes place. This is a common trap: people forget to make new wills after getting married and discover, too late, that their previous wills are void.