Cross-Border Estates: What Happens to UK Assets When a Zimbabwean Diaspora Member Dies

When a Zimbabwean living in the UK dies, or when a Zimbabwe-based parent dies leaving assets in the UK, the administration of their estate becomes a cross-border legal matter involving two separate legal systems, two sets of tax rules, and potentially two probate processes. Getting this wrong — or doing nothing — can delay asset release by years, create unexpected tax liabilities, and leave families in financial limbo. ## The Core Legal Principle: Where You Live Determines Which Laws Apply The starting point in any cross-border estate is domicile — broadly, the country you treat as your permanent home. For most Zimbabweans settled in the UK, that will be England and Wales (or Scotland, which has its own rules). For those who migrated but retained strong ties to Zimbabwe without formally settling, the question of domicile can be contested and legally complex. The general rule internationally is that: - **Movable assets** (bank accounts, pensions, investments, personal belongings) are governed by the law of the country where the deceased was domiciled. - **Immovable assets** (land and property) are governed by the law of the country where the property is physically located. This means a Zimbabwean diaspora member settled in the UK, who owns a house in Harare and holds a UK pension, will have their UK pension administered under UK law and their Harare property administered under Zimbabwean law — even if it all forms part of the same estate. ## UK Probate: What Happens to UK Assets ### Bank Accounts UK bank accounts are frozen on death. The executor named in the will must apply for a Grant of Probate from the Probate Registry before banks will release funds. Without a grant, even a surviving spouse cannot access a deceased partner's sole account. Most UK banks will release small balances (typically under £5,000–£10,000, varying by institution) without a grant, but for larger sums, the formal probate process is required. If the deceased died without a will (intestate), the next of kin must apply for Letters of Administration instead, which grants them authority to administer the estate under UK intestacy rules. ### Pensions UK workplace and personal pensions sit outside the estate for inheritance tax purposes and do not automatically pass under a will. Instead, they are distributed at the discretion of the pension provider, guided by a nominated beneficiary form (also called an Expression of Wishes). If no nomination has been made, the pension trustees decide who receives the funds — which may not match what the deceased intended. For defined contribution pensions, if the deceased was under 75, the lump sum can usually be paid to beneficiaries free of income tax. If they were 75 or over, beneficiaries pay income tax on what they receive at their marginal rate. From April 2027, unused pension pots are expected to fall within the scope of inheritance tax in the UK, so this area is changing. ### UK Property Property owned in England and Wales passes according to the will, or under intestacy rules if there is none. If the property was held as joint tenants (common for married couples), the surviving co-owner inherits automatically by right of survivorship, without needing probate. If held as tenants in common, each person's share forms part of their estate and requires probate. ## When a Zimbabwe-Based Person Dies Leaving UK Assets If a parent or relative dies in Zimbabwe but held UK assets — an old bank account, a pension from previous UK employment, or UK-held investments — a Grant of Probate is still required in England and Wales to release those assets. Zimbabwe is a Commonwealth country, which means that if a Zimbabwean grant of probate (administered through Zimbabwe's Master of the High Court) has already been obtained in Zimbabwe, the executor can apply to **reseal** that grant at a UK Probate Registry. This is considerably faster than obtaining a fresh English grant and avoids duplicating the entire probate process. The UK Probate Registry will, however, require evidence of the deceased's domicile and may request an affidavit from a qualified Zimbabwean lawyer confirming relevant aspects of Zimbabwean succession law. This is standard procedure under Rule 19 of the Non-Contentious Probate Rules 1987. ## Zimbabwe's Probate Process In Zimbabwe, deceased estates are administered under the supervision of the **Master of the High Court**. An Executor (or Executrix) must be appointed — either named in the will (testamentary executor) or appointed by the Master where there is no will (dative executor). The executor holds Letters of Administration issued by the Master and is the only party legally authorised to deal with the estate's assets or defend/bring claims on behalf of the estate. A deceased estate in Zimbabwe has no independent legal standing — you cannot sue an estate directly; claims must be made against the executor. Creditors and beneficiaries must register their claims formally through this process. Zimbabweans can legally hold more than one valid will — for example, one dealing with UK property and another dealing with Zimbabwean assets. The Supreme Court of Zimbabwe confirmed this in *Rogers v Rogers & Another* 2008 (1) ZLR 330 (S), where a testatrix held a UK will for UK property and a Zimbabwean will dealing with broader assets. Maintaining separate wills for assets in different jurisdictions is a recognised and practical approach. ## Inheritance Tax: The UK Position UK Inheritance Tax (IHT) is charged on the worldwide estate of anyone domiciled in the UK. The current threshold (as of 2024–25) is £325,000, above which the rate is 40%. An additional residence nil-rate band of up to £175,000 applies when a main home is passed to direct descendants. For a UK-domiciled Zimbabwean diaspora member: - Their **entire worldwide estate** — UK bank accounts, UK property, Zimbabwean property, Zimbabwean savings — is potentially subject to UK IHT. - Gifts made more than seven years before death fall outside the estate for IHT purposes. - Transfers between spouses/civil partners are generally exempt. For someone domiciled in Zimbabwe (such as a parent who never settled in the UK), UK IHT applies only to **UK-situated assets** — not to Zimbabwean accounts or property. Zimbabwe and the UK have a **double taxation agreement on estate duties**, which provides some relief to avoid the same assets being taxed twice. Executors should factor this in when dealing with estates that span both countries. ## Practical Steps for the Diaspora Community **Make a UK will immediately.** Dying intestate in the UK means your estate passes under statutory rules that may not reflect your wishes — and may leave Zimbabwean family members with no entitlement. **Consider a separate Zimbabwean will** for any property or assets held there, prepared by a Zimbabwean lawyer familiar with succession law under the Administration of Estates Act [Chapter 6:01] and the Wills Act [Chapter 6:06]. **Update pension nomination forms.** This is separate from your will and critically important. Contact your pension provider and ensure your Expression of Wishes names your chosen beneficiaries. This applies to workplace pensions, personal pensions, and any defined contribution scheme. **Register joint ownership of property carefully.** Joint tenancy and tenancy in common have very different consequences on death. If you own UK property with a spouse or partner, take advice on which structure suits your estate planning intentions. **Keep records of overseas assets.** Executors and beneficiaries need to know what exists and where. Maintain a document — stored somewhere accessible to your executor — listing all bank accounts, pension schemes, property titles, and investments in both countries. **Seek specialist legal advice.** Cross-border probate involving Zimbabwe and the UK requires lawyers with knowledge of both systems. UK solicitors specialising in international succession can advise on the overall structure, while a Zimbabwean lawyer (such as those familiar with Master of the High Court procedures) handles the local process. Expect this to take time — cross-border estates commonly take 12 to 24 months or longer to fully administer.