Estate Planning for Single People UK (2026): Wills, LPAs & Who Inherits

The intestacy rules under the Administration of Estates Act 1925 apply. Without a spouse or children, the estate passes in this order: (1) parents — if both survive, they share equally; (2) siblings of the whole blood and their children by substitution; (3) siblings of the half blood and their children by substitution; (4) grandparents; (5) aunts and uncles of the whole blood and their children; (6) aunts and uncles of the half blood and their children; (7) the Crown (bona vacantia) — the state takes the estate if no qualifying relative survives. If you have no living relatives in any of these categories, your estate passes to the government. Close friends, a long-term partner (if unmarried), step-children (unless legally adopted), and your chosen charities receive nothing without a will.

Bona vacantia (Latin: 'ownerless goods') is the doctrine by which an estate with no surviving qualifying relatives passes to the Crown — in practice, to the Treasury Solicitor (for England) or the Duchy of Lancaster or Cornwall in their respective areas. For single people without close family, the risk of bona vacantia is real: if you have no living parents, siblings, grandparents, or uncles and aunts, your estate will pass to the state regardless of your intentions. Even a relatively small estate going to bona vacantia is typically a failure of planning. A will to a named friend, charity, or other chosen beneficiary is the only way to prevent it. In practice, the Treasury Solicitor will sometimes make ex gratia payments to dependent people who were close to the deceased but had no legal claim, but this is discretionary.

Without a spouse or adult children as obvious choices, single adults commonly appoint: (1) A trusted sibling or parent — reliable but consider their age and health, particularly if a parent is elderly; (2) A close friend — someone organised, responsible, and aware of their appointment; (3) A professional executor — a solicitor or trust corporation who charges the estate a fee but is experienced and impartial; (4) A combination — one friend or relative as executor with a professional as co-executor for complex estates. Always name a substitute executor in case your first choice dies before you or is unable to act. Tell your chosen executor in advance and give them a copy of your will's location. For most single adults with straightforward estates, a trusted friend or sibling plus a professional backup is the practical optimum.

A Lasting Power of Attorney is arguably more critical for single adults than for married couples, because there is no spouse who would automatically be consulted by banks, hospitals, or care providers if you lose capacity. Common choices for a single person's LPA attorney: a sibling or parent for a Property and Financial Affairs LPA (someone who can manage money, pay bills, and make financial decisions); a close friend or family member for a Health and Welfare LPA (someone you trust with medical decisions, care home choices, and life-sustaining treatment preferences). Name a replacement attorney in case your first choice is unable or unwilling to act. If you have no one suitable, a professional attorney (e.g. a solicitor who offers this service) or a trust corporation can be appointed. Review your LPA if your relationship with the attorney changes.

Yes — a will lets you leave your estate to any combination of individuals, charities, or organisations you choose. Common approaches for single adults without children: leaving the residue to one or more close friends; dividing the estate between several friends or family members in named proportions; leaving specific amounts to named individuals and the residue to one or more charities; leaving the whole estate to a single charity or a portfolio of charities. For IHT purposes, any amount left to a registered charity is exempt from inheritance tax. If you leave 10% or more of your net estate to qualifying charities, the rate of IHT on the remainder is reduced from 40% to 36%. Plan your will to maximise this benefit if you are charitably inclined.

Potentially — because the unlimited spousal IHT exemption is not available to single people. A single person's taxable estate above the nil-rate band (£325,000 in 2026/27) is taxed at 40%. The residence nil-rate band (RNRB) of up to £175,000 is only available if the main residence passes to a direct descendant — children, grandchildren, or step-children. For a single person without children, the RNRB may not be available (unless it passes to other direct descendants). This means the effective tax-free threshold for a single childless person with a home may be limited to the basic nil-rate band (£325,000), while a married couple can each use their NRB and RNRB and transfer any unused amount — potentially £1 million before any IHT. Charitable giving and lifetime gifts are key IHT planning tools for single people.

Make a will — and make it now. Single people, especially those without children, have the most to lose from dying intestate. Without a will: your estate goes to relatives in a fixed legal order that may not reflect your wishes; close friends, unmarried partners, and charities receive nothing; if no qualifying relatives survive, the state takes your estate. A will is quick and inexpensive (from £29.99 with a kit like WillSafe UK, or £150–£300 with a solicitor for a straightforward estate). Alongside the will, make both types of LPA while you have capacity. Finally, review your pension nominations and life insurance beneficiary designations — these pass outside your will and are not covered by it.