In the UK, the probate courts handle issues surrounding inheritances and wills. UK law regarding probate provides for distribution of property to a surviving spouse, children, and other relatives if a person dies without a will. However, the UK does not recognize common law marriages. This means if a couple is living together but not married the surviving partner will be disqualified from inheriting unless a valid will states otherwise. Inheritance (estate taxes) may be owed on estates worth more than 300,000 pounds. Trust accounts can be used to reduce the amount of estate taxes owed in some circumstances.

For a will to be valid, it must be signed by the testator and two witnesses over the age of 18. In Scotland, only one witness is required and the minimum age is set at 16. Witnesses cannot be named in the will as beneficiaries. Their spouses cannot be beneficiaries either. Generally, a previous will is automatically invalidated when a person marries. In Scotland, the birth of a child invalidates any previous will. This means a person living in the UK may need to revise a will several times during his/her life to keep it up to date.