Wills and trusts in Northern Ireland - FAQ
Lawyer, Paula Gibson, answers some of your most frequently asked questions about wills, trusts and inheritance in Northern Ireland
There are some important differences in the laws governing wills, trusts and inheritance between Northern Ireland and England and Wales. This is because Northern Ireland has its own legal system and courts, separate from those in England and Wales, with distinct rules on intestacy, the formalities for making a will and the administration and taxation of trusts.
Even though many principles are similar, small but important variations mean wills and trusts must be drafted specifically to comply with Northern Ireland law to ensure they are valid and achieve the testator’s intentions.
Paula Gibson, Private Client Lawyer and Partner at Mills Selig, Northern Ireland, breaks down how these differ and answers some of your commonly asked wills and trusts questions:
How do wills and trusts for Northern Ireland residents differ from those in England and Wales?
1. Intestacy rules
Intestacy rules are the laws that decide who inherits your property, money and belongings if you die without a will.
- Northern Ireland: If someone dies without a will, for example, leaving a surviving spouse or civil partner and children, the surviving spouse or civil partner inherits all personal possessions and £250,000 (‘statutory sum’); the rest of the estate is shared between the spouse and the children (unmarried partners have no automatic rights).
- England and Wales: The principle is similar, but the statutory sum, percentage shares and hierarchy of who inherits differ slightly.
2. Trusts and tax treatment
- Northern Ireland: Most trusts work the same as in England and Wales. The difference lies in administration and tax reporting, which is slightly different for NI residents.
- England and Wales: Trusts function similarly but reporting and compliance rules differ.
3. Marriage, civil partnerships and divorce
- NI law treats spouses, civil partners and divorce slightly differently from England and Wales, particularly regarding inheritance if there’s no will.
4. Executors and wills
- Northern Ireland: Executors are responsible for carrying out your wishes as set out in your will. The process and rules for wills in NI follow the High Court system.
- England and Wales: Executors follow local Probate Registry procedures, which are similar in principle but differ in detail.
Understanding wills and trusts in Northern Ireland – Common questions
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A will is a document that says who should receive your money, property and possessions after you die. It also allows you to choose an executor* and name guardians for young children. Without a will, NI law decides for you, and that may not always reflect your wishes.*An executor is legally responsible for carrying out your wishes and administering your estate.
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Think of it like timing:- A will takes effect after you die; it passes assets on to your chosen beneficiaries.
- A trust can operate during your lifetime and after death. It holds and manages assets for someone else, giving you some element of control over how and when they benefit.
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- Bare Trust (Simple Trust) – The beneficiary has an immediate right to the assets, often used for children or straightforward gifts.
- Discretionary Trust – Trustees* can decide how and when beneficiaries receive money or property. Useful for children, partners or those needing support.
- Life Interest / Interest in Possession Trust – Someone (often a spouse) benefits from the property or income during their lifetime, with remaining assets passing to others later.
- Protective or Special Trusts (for example, a Disabled Person’s Trust) – some of which are specifically designed for vulnerable beneficiaries, such as those with disabilities, in a way that does not affect entitlement to means-tested benefits.
*A trustee is a person or organisation legally appointed to hold and manage assets in a trust and to act in the best interests of the beneficiaries in accordance with the terms of the trust.
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A Disabled Person’s Trust is a specialist type of trust often used by parents or families to plan for the future. It is designed to provide financial support for a disabled person in a way that can preserve their entitlement to means tested benefits and may benefit from favourable inheritance tax treatment, if certain conditions are met.
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Disabled Person’s Trusts operate on the same legal and tax basis in both NI and England and Wales, with only general trust law administration differing.Although Disabled Person’s Trusts do not differ between NI and England and Wales, it is best practice to have the trust drawn up in the jurisdiction where it will operate. Therefore, if you live and reside in NI, it should be drafted under NI law.
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Yes, but it can make matters more complicated because NI law governs NI wills and trusts.Executors or trustees who live outside NI may encounter extra paperwork or practical delays which is why most people would choose to appoint a professional solicitor or someone local to ensure the administration runs as smoothly as possible.
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You may need a separate NI will if you own property or assets in NI, because NI has its own probate system and succession rules, which are separate from England and Wales and from other jurisdictions.
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It’s wise to review your will or trust whenever circumstances change, for example:- Marriage, civil partnership or divorce,
- having children or grandchildren,
- buying or selling property, or major changes in finances.
Even without major changes, a review every few years helps keep your estate planning up to date.
With regards to a trust, it should be noted you can review a trust at any time, but whether you can change it depends on the type of trust and your role.
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It is really important that your will is stored somewhere safe and accessible. If the original will is lost, destroyed or tampered with, it can cause delays, disputes, extra costs or even result in the estate being dealt with under Intestacy Rules instead of your wishes.At Mills Selig, we can safely and securely store your will and ensure this is readily available to your executors come the time of your death.
Key takeaway
Even if you’re familiar with wills and trusts in England, Wales or Scotland, Northern Ireland has its own rules.
Using a will or trust drafted specifically under NI law ensures your wishes are followed, your loved ones are protected and your estate is managed efficiently.
If you would like to speak to a member of our team at Mills Selig, we would be glad to guide you through any questions you may have about wills, trusts or estate planning. We’re here to help and make the process as clear and straightforward as possible.