Inheritance Act Claims UK: Who Can Challenge a Will, Time Limits, and IHT Impact (2026)
A valid will can still be challenged under the Inheritance (Provision for Family and Dependants) Act 1975 — and a successful award to a surviving spouse can eliminate IHT on the estate entirely through the s19 read-back provision.
| Claimant | Statute | Provision Standard | Relationship Duration | Key Conditions | IHT Impact of Award |
|---|---|---|---|---|---|
| Surviving spouse or civil partner | s1(1)(a) | Whatever is reasonable in all the circumstances — NOT limited to maintenance. The court considers the survivor's needs, the size of the estate, contributions to the marriage, and reasonable expectation on divorce. Can be a substantial portion of the estate including the matrimonial home. | Must have been spouse/CP at date of death; separated but not divorced qualifies; if divorce proceedings have concluded before death, s1(1)(a) does not apply (may qualify under s1(1)(b) if divorce finalised) | If the court makes an award: treated as a variation under s142 IHTA 1984 read back to date of death; spousal exemption (s18 IHTA) applies to the award retrospectively — may reduce the IHT bill on the estate significantly | Beneficial — assets awarded to surviving spouse are IHT-exempt (s18 IHTA); if the will did not provide for the spouse and IHT was charged, the Inheritance Act award and s19 IA1975 read-back can retrospectively reduce IHT; HMRC may need to repay IHT overpaid |
| Former spouse or civil partner (not remarried) | s1(1)(b) | Reasonable for their maintenance only (s1(2)(b)). Court considers their financial needs, resources, any clean-break in the divorce, period since divorce, and whether the deceased owed any continuing financial obligation. | Must not have remarried or entered a new civil partnership after the divorce; if remarried, s1(1)(b) does not apply | A former spouse who received a clean-break order in the divorce financial settlement will generally find it harder to claim; the court will consider whether the divorce settlement adequately provided for their future maintenance | A court order in favour of a former spouse is NOT spouse-exempt for IHT (the former spouse is not a 'spouse' for s18 IHTA purposes). The award may reduce the estate's chargeable assets but no spousal exemption |
| Child of the deceased (any age) | s1(1)(c) | Reasonable for their maintenance only (s1(2)(b)). Adult children claiming under the Inheritance Act face a high bar — they must show that reasonable financial provision for their maintenance was not made. The court has wide discretion; successful claims by adult children who are financially independent are rare but not impossible (Ilott v The Blue Cross [2017] UKSC 17). | No relationship duration required — any age; includes adult children; adopted children; children of void or voidable marriages. Does NOT include step-children (separate category below) | Ilott v The Blue Cross (Supreme Court 2017): the leading case on adult children's claims; the court affirmed that adult children do not have an automatic right to a share of a parent's estate; the claimant must show that the will (or intestacy) fails to make 'reasonable financial provision for their maintenance'. The court can consider why the deceased chose to exclude the child. | An award to a child of the estate is not tax-exempt for IHT (no exemption; children do not have a specific IHT exemption). However: if the award reduces a taxable legacy to a non-exempt beneficiary, the overall IHT may not change significantly |
| Person treated as a child of the family | s1(1)(d) | Reasonable for their maintenance only (s1(2)(b)). Must show that the deceased treated them as a child of the family in relation to any marriage or civil partnership (or as a cohabitee). Step-children, foster children, and others treated as the deceased's own children qualify. | No fixed period; must show a relationship akin to a parent-child relationship during the deceased's lifetime | Step-children are the most common claimants in this category; they have no automatic right under intestacy (intestacy benefits biological children, not step-children). A step-parent who did not formally adopt the step-child but treated them as their own child for many years could leave that step-child nothing under the intestacy rules or a will | As with biological children: award to a step-child is not IHT-exempt. If the deceased's estate was to pass to a non-exempt beneficiary and is redirected to a step-child, the IHT position is unchanged |
| Financial dependant (person maintained by the deceased) | s1(1)(e) | Reasonable for their maintenance only (s1(2)(b)). Must show that the deceased was making a substantial contribution in money or money's worth towards their reasonable needs, otherwise than for full valuable consideration (s3(4)). | Must have been maintained immediately before the death; a temporary cessation of maintenance shortly before death does not necessarily disqualify | Could include: a sibling financially supported by the deceased; a friend or carer who depended on the deceased's financial support; an unmarried partner of less than 2 years (who cannot claim under s1(1)(ba) due to the 2-year rule) | Award to a financial dependant is not IHT-exempt. However: the costs of maintaining the dependant during the deceased's lifetime were deductible for IHT as liabilities. Any award from the estate reduces the net estate — executors should consider IHT treatment. |
| Cohabiting partner (same-household partner) | s1(1)(ba) — Law Reform (Succession) Act 1995 | Reasonable for their maintenance only (s1(2)(b)). The cohabiting partner must show that reasonable provision was not made for their maintenance. The court considers the financial position of both parties, the duration of the relationship, and contributions made. | Must have been living with the deceased in the same household as husband or wife (or civil partner) for the FULL 2 years immediately before the death. A brief absence (hospitalisation; respite care) may not break the cohabitation if the parties maintained their shared household. A separation before death breaks the 2-year period even if brief. | Critical: the 2-year period must be IMMEDIATELY before the death and must be CONTINUOUS. If the couple separated for even a short period within 2yr before death, the claimant may not qualify under s1(1)(ba) and must fall back on s1(1)(e) (financial dependant) if applicable. Unmarried partners in a relationship of less than 2yr have NO automatic right under either the intestacy rules (which exclude unmarried partners entirely) or the Inheritance Act (insufficient cohabitation period) | An award to a cohabiting partner is NOT subject to IHT spousal exemption (s18 IHTA only applies to spouses and civil partners — not unmarried partners). The award reduces the estate but remains in the chargeable estate for IHT purposes. Planning note: if a couple is in a long-term relationship, formalising it through marriage or civil partnership gives the surviving partner full IHT spousal exemption under s18 IHTA (unlimited exemption) — one of the most significant tax and succession planning steps available. |
Inheritance (Provision for Family and Dependants) Act 1975 as amended. Claimants: s1(1)(a) spouse/CP; s1(1)(b) former spouse/CP (not remarried); s1(1)(c) child (any age); s1(1)(d) child of family (step/foster); s1(1)(e) financial dependant; s1(1)(ba) cohabiting partner (same household as husband/wife; FULL 2yr immediately before death — Law Reform (Succession) Act 1995). Provision standards: s1(2)(a) spouse/CP — reasonable in all circumstances (not maintenance-limited); s1(2)(b) all others — reasonable for maintenance only. Time limit: s4 Inheritance Act 1975 — 6 months from grant of probate/letters of administration; court can extend (Re Bhusate [2020] EWCA Civ 141) but exceptional. IHT: s19 Inheritance Act 1975 — court order/compromise treated as s142 IHTA 1984 variation read back to date of death; spousal exemption (s18 IHTA) applies retrospectively to awards to spouse/CP; potential IHT repayment if IHT already paid. Ilott v The Blue Cross [2017] UKSC 17 — leading adult child Inheritance Act claim. Banks v Goodfellow [1870] — testamentary capacity test. Intestacy rules (Administration of Estates Act 1925): unmarried partners receive NOTHING; s1(1)(ba) Inheritance Act = maintenance provision only for qualifying cohabitees. Marriage/CP: unlimited s18 IHTA spousal exemption — most powerful IHT protection for cohabiting couples.
Inheritance Act Claims: Complete Guide
The Inheritance Act and how it overrides a will
The Inheritance (Provision for Family and Dependants) Act 1975 gives the court power to override a deceased person's will (or the intestacy rules) and order that 'reasonable financial provision' be made for specified people who have been left out or inadequately provided for. This is a fundamental limit on 'testamentary freedom' — the principle that a person can leave their estate to whoever they choose. Under the Inheritance Act, a valid, properly drafted will is NOT the final word if it fails to make reasonable provision for the specified categories of claimants. The court has wide discretion to order what provision is 'reasonable' — it can direct the payment of a lump sum, periodic payments, a transfer of specific property, or even a settlement (trust) for the claimant's benefit. For surviving spouses and civil partners: the standard is generous — 'such financial provision as it would be reasonable in all the circumstances to receive' (s1(2)(a)); this is not limited to maintenance and can be a significant share of the estate. For all other claimants: the standard is 'such financial provision as it would be reasonable in all the circumstances to receive for their maintenance' (s1(2)(b)) — limited to maintenance; higher bar to meet. The Act does NOT give anyone an automatic right to inherit — it only allows the court to order provision where the will (or intestacy) fails to make 'reasonable' provision for a qualifying person.
The 6-month time limit and why it matters
The Inheritance Act application must be made to the court within 6 months of the date on which the grant of probate or letters of administration is issued (s4 Inheritance Act 1975). This is a strict time limit — not 6 months from the date of death. This means the clock for an Inheritance Act claim does not start running until probate is granted, which itself may be several months after death. Example: person died in January 2026; probate granted in June 2026; Inheritance Act claim must be issued by December 2026 (6 months from grant). The court can extend the 6-month time limit (s4 Inheritance Act 1975 — the court has discretion) but this discretion is exercised cautiously and only in exceptional circumstances. The leading case on late applications is Re Bhusate [2020] EWCA Civ 141 — the Court of Appeal confirmed that extensions are exceptional and must be justified by the applicant. Practical tip: if you think you might have a claim under the Inheritance Act, take legal advice immediately when you become aware of the will (or intestacy). Do not wait for the 6-month period to approach — gathering evidence, instructing a solicitor, negotiating, and if necessary issuing proceedings all take time. IHT interaction: an Inheritance Act claim does NOT pause the IHT deadline. IHT remains due within 6 months of the end of the month of death (s226 IHTA 1984), even if an Inheritance Act claim is pending. Executors should NOT hold off paying IHT pending an Inheritance Act claim — interest runs at the HMRC late payment rate from the deadline.
IHT impact of an Inheritance Act award — the s19 read-back
Section 19 of the Inheritance Act 1975 provides a crucial IHT benefit for successful claims: an order made under the Act (or a compromise/consent order settling an Act claim) is treated for IHT as if it were a variation of the will taking effect from the date of death — similar to a deed of variation under s142 IHTA 1984. This 'read-back' treatment means: (1) if assets are ordered to pass to the deceased's surviving spouse or civil partner under an Inheritance Act order, the spousal exemption (s18 IHTA) applies to those assets retrospectively — they are treated as if they had always been left to the spouse by the will; (2) the IHT chargeable estate is recalculated as if the order had been in effect from death; (3) if IHT was already paid based on the will as it stood (without the surviving spouse receiving anything), a successful Inheritance Act award to the spouse may entitle the estate to a repayment of IHT from HMRC. This can be significant: a surviving spouse who was excluded from a will (perhaps by accident, or in older wills where the couple's estate planning was not updated) and successfully brings an Inheritance Act claim could both: (a) receive financial provision from the estate; AND (b) generate a retrospective IHT saving through the s19 read-back applying the spousal exemption. Other beneficiaries also: if an Inheritance Act order redirects assets from a taxable beneficiary (e.g., from a friend or distant relative) to a qualifying claimant (e.g., a child who would receive the same IHT treatment), the overall IHT position does not change. But the spousal exemption route is uniquely powerful.
Unmarried partners — the most common Inheritance Act failure
The most common and tragic Inheritance Act failure involves long-term unmarried partners. Under the rules of intestacy (Administration of Estates Act 1925, as amended): an unmarried partner receives NOTHING from the estate of a deceased partner who dies without a will — regardless of the length of the relationship, shared property, or children. Even if there is a will, if the deceased failed to update the will after starting the relationship (or deliberately excluded the partner), the partner has no automatic inheritance rights. The Inheritance Act s1(1)(ba) provides a lifeline for cohabiting partners: a person who was living with the deceased in the same household as husband or wife for the full 2 years immediately before the death can claim 'reasonable provision for their maintenance' under the Act. Two critical limitations: (1) the 2-year period must be CONTINUOUS and IMMEDIATE — if the couple separated, even briefly, in the 2 years before death, the qualification may be lost; (2) the standard is maintenance only — not the equivalent of a spousal claim. A long-term cohabiting partner may only receive a modest award for living expenses, not half the estate. Tax comparison: a surviving spouse receives unlimited IHT spousal exemption (s18 IHTA) and unrestricted inheritance rights. A surviving unmarried partner receives no IHT exemption and may receive nothing without an Inheritance Act claim. Marriage (or civil partnership) is the most powerful estate planning step for cohabiting couples — it transforms a legally vulnerable position into the most protected possible. For those who choose not to marry: a carefully drafted will (directing the estate to the partner) combined with a life insurance trust (putting the policy proceeds directly to the partner) can substantially protect the cohabiting partner, though without the IHT spousal exemption benefit.
Defending an Inheritance Act claim and protecting the estate
If you are an executor or beneficiary facing an Inheritance Act claim, several matters are important: (1) take specialist advice: Inheritance Act litigation is specialised; instruct a solicitor experienced in contentious probate and inheritance claims. (2) Do not distribute the estate prematurely: once notified of a potential Inheritance Act claim (or once proceedings are issued), executors should not distribute the estate — distribution after receiving notice of a claim may expose executors to personal liability. (3) Consider interim protection: if proceedings are issued, the claimant can apply for an interim order or injunction to preserve the estate assets pending the final hearing. (4) Costs: Inheritance Act litigation can be expensive; costs may be ordered against the unsuccessful party (unlike some other family proceedings where costs follow the event). In most cases, the costs are paid from the estate — reducing what is available for beneficiaries. The costs of an unsuccessful Inheritance Act claim brought against the estate are not necessarily deductible as an estate expense for IHT. (5) Settlement: most Inheritance Act claims settle before trial through negotiation or mediation. A consensual settlement (compromise) agreed between the parties is binding and avoids the uncertainty and cost of a contested hearing. The settlement itself, if documented as a consent order, can attract the s19 Inheritance Act 1975 read-back treatment for IHT. (6) Will review: the best defence against an Inheritance Act claim is a will that was thoughtfully drafted to consider all potential claimants and provides appropriately for them — or deliberately excludes them with documented reasons (kept in a separate letter of wishes).
Frequently Asked Questions
Who can challenge a will under the Inheritance Act?
Six categories of person can apply to the court for provision under the Inheritance (Provision for Family and Dependants) Act 1975 (s1): (1) surviving spouse or civil partner — the most powerful claim; reasonable provision in all circumstances; not limited to maintenance; (2) former spouse or civil partner who has not remarried — maintenance standard; (3) child of the deceased (any age) — maintenance standard; adult children face a high bar; (4) person treated as a child of the family (step-child, foster child) — maintenance standard; (5) financial dependant — person maintained by the deceased immediately before death (s1(1)(e)) — maintenance standard; (6) cohabiting partner — person who lived with the deceased in the same household as husband or wife for the FULL 2 years immediately before death (s1(1)(ba)) — maintenance standard. The time limit is 6 months from the grant of probate (s4 Inheritance Act 1975). The court can extend this in exceptional circumstances but extensions are rare.
How long do you have to make an Inheritance Act claim?
6 months from the date the grant of probate or letters of administration is issued (s4 Inheritance Act 1975). This is 6 months from the GRANT, not from the date of death. The clock does not start until probate is granted. The court can extend the 6-month period in exceptional circumstances (Re Bhusate [2020] EWCA Civ 141) but extensions are not guaranteed and require strong justification. If you think you may have a claim: take legal advice immediately — do not wait until the 6-month period is nearly up, as gathering evidence, instructing a solicitor, and negotiating or issuing proceedings all take time. The IHT deadline (6 months from end of month of death — s226 IHTA) is separate and is NOT paused by an Inheritance Act claim.
Does an Inheritance Act claim affect inheritance tax?
Yes — potentially significantly. Section 19 of the Inheritance Act 1975 provides that an order made under the Act (including a compromise/consent order) is treated for IHT as if it were a deed of variation under s142 IHTA 1984, reading back to the date of death. This means: if a successful Inheritance Act claim awards assets to the deceased's surviving spouse or civil partner (who was excluded from the will), the spousal exemption (s18 IHTA — unlimited) applies to those assets retrospectively. If IHT was already paid on the basis of the original will, the estate may be entitled to a repayment of IHT from HMRC. Example: estate of £700k left entirely to a friend; IHT = 40% × £375k = £150k. Successful Inheritance Act claim by surviving spouse; court orders £400k to the spouse; s19 read-back: £400k now treated as s18 exempt; recalculated estate = £300k to friend; IHT = 40% × nil (£300k below NRB £325k) = £0. IHT repayable: £150k. The Inheritance Act claim not only provides financial provision but eliminates the IHT entirely in this example.
Can an unmarried partner claim under the Inheritance Act?
Yes — but only if the cohabiting partner lived with the deceased in the same household as husband or wife (or civil partner) for the FULL 2 years immediately before the death (s1(1)(ba) Inheritance Act 1975 — inserted by Law Reform (Succession) Act 1995). If this test is met, the partner can claim 'reasonable financial provision for their maintenance' — a lower standard than a spouse (who can claim provision reasonable in all circumstances, not limited to maintenance). If the partner has been living with the deceased for less than 2 years, or if the relationship broke down before death, s1(1)(ba) may not apply — but they may qualify as a financial dependant under s1(1)(e) if the deceased was making a substantial contribution to their needs. Important: an unmarried partner who qualifies for an Inheritance Act award does NOT benefit from the IHT spousal exemption (s18 IHTA only applies to spouses and civil partners). If the deceased had a large estate, the IHT cost of not being married can be enormous. Marriage or civil partnership is the most powerful estate and IHT planning step for cohabiting couples.
What is the difference between an Inheritance Act claim and contested probate?
These are two distinct legal challenges: (1) Inheritance Act claim (Inheritance (Provision for Family and Dependants) Act 1975): the will is accepted as valid; the challenge is that it fails to make reasonable financial provision for a qualifying person. The court orders provision from the estate without invalidating the will. (2) Contested probate (also called 'contentious probate'): the challenge is to the validity of the will itself — the will is alleged to be invalid because: (a) the testator lacked testamentary capacity (Banks v Goodfellow [1870] LR 5 QB 549 — the testator must understand the nature of making a will, the extent of the estate, the claims of those who might benefit, and must not be affected by a disorder of the mind); (b) the testator did not have knowledge and approval of the contents (often overlapping with capacity claims); (c) the will was made under undue influence or coercion; (d) the will was forged. If contested probate succeeds, the will is declared invalid — the estate passes under an earlier valid will or intestacy rules. Both types of claim can run simultaneously (e.g., challenging the will's validity AND making an Inheritance Act claim in the alternative).
The Best Defence Against an Inheritance Act Claim Is a Thoughtful Will
A will that considers all family members — including unmarried partners, stepchildren, and financially dependent relatives — reduces the risk of Inheritance Act claims and ensures your estate is distributed as intended. WillSafe will kits from £39.99.
View Will Kits from £39.99