Inheriting Property and Assets in Zimbabwe as a UK-Based Zimbabwean: Wills, Intestate Succession and Estate Administration

For UK-based Zimbabweans, inheriting property or assets from a deceased relative in Zimbabwe involves navigating two distinct legal systems simultaneously. The process can be lengthy, complex, and emotionally demanding — understanding the framework in advance makes an enormous difference. ## The Governing Law: Administration of Estates Act [Chapter 6:01] All deceased estates in Zimbabwe — whether the person left a will or not — are administered under the Administration of Estates Act [Chapter 6:01]. This Act governs how estates are reported, how executors are appointed, how debts are settled, and how assets are ultimately distributed to beneficiaries. A significant amendment, the Administration of Estates Amendment Act, came into effect on 24 February 2025. Key changes include the establishment of a Master's Office Board to improve transparency and accountability, new procedures for appointing professional executors, and a requirement that consent to sell estate property must now be obtained through a High Court application process. The Master of the High Court oversees estate administration. The Master's Office has divisions in Bulawayo, Chinhoyi, Chitungwiza, Gweru, Mutare, and Masvingo, each now headed by an Additional Master of the High Court under the 2025 amendments. Estate administration typically takes a minimum of six months and can run to several years, depending on the complexity of assets, whether there are disputes, and how quickly paperwork moves through the Master's Office. ## Dying With a Will (Testate Succession) A valid Zimbabwean will must comply with the Wills Act [Chapter 6:06]. Key points for the diaspora: **A UK will is not automatically sufficient for Zimbabwean property.** A will drafted in the UK, even if valid under English law, must still go through the Master's Office registration process to be recognised in relation to Zimbabwean immovable property. If the will was drafted without reference to Zimbabwean succession law or without specific mention of Zimbabwean assets, it can create significant ambiguity. **You can have more than one will.** The Supreme Court of Zimbabwe confirmed in Rogers v Rogers & Another 2008 (1) ZLR 330 (S) that a person may hold a UK will dealing with UK assets and a separate Zimbabwean will dealing with Zimbabwean assets. This is often the cleanest approach for anyone with assets in both countries. **Joint wills are recognised.** The Wills Act allows two or more people — commonly spouses — to execute a single testamentary document. For interpretation purposes, joint wills are treated as individual and separate instruments (see Zvobgo v Madondo N.O. & Others 2006 (2) ZLR 103 (H)). **Wills must be surrendered.** Any person believed to be in possession of a will after the testator's death and who refuses to surrender it can be compelled to do so by court order under section 10 of the Administration of Estates Act. ## Dying Without a Will (Intestate Succession) Where a person dies without a valid will, the estate is distributed according to Zimbabwe's intestate succession rules. The surviving spouse and children are the primary beneficiaries. The estate still goes through the full administration process under the Act — intestacy does not simplify or shorten the procedure. A practical concern for diaspora beneficiaries: where the deceased held assets in both Zimbabwe and the UK, both estates may need to be administered separately. Zimbabwean case law (see the Hapaguti case from lawportalzim.co.zw) confirms that a Zimbabwean executor can appoint a UK-based agent to handle the UK portion of the estate, and that UK assets are properly counted as part of the overall estate when calculating each beneficiary's share — they cannot simply be ignored. ## Estate Duty and Tax Estate Duty is governed by the Estate Duty Act [Chapter 23:03] and currently applies at a rate of 5%, with an exemption on the first US$50,000 of dutiable value. The scope of what is taxed depends on where the deceased was ordinarily resident at the time of death: - If **ordinarily resident in Zimbabwe**: duty applies to worldwide assets. - If **not ordinarily resident in Zimbabwe**: duty applies only to property situated in Zimbabwe. This distinction matters enormously for long-term diaspora families. Whether someone who emigrated to the UK but retained Zimbabwean citizenship and property counts as "ordinarily resident" in Zimbabwe is a factual and legal determination — not one that can be assumed based on citizenship alone. Raise this question with an executor's legal practitioner as early as possible. For UK-based beneficiaries receiving an inheritance from Zimbabwe: if the deceased's assets were located in Zimbabwe and the deceased was not UK-domiciled, UK inheritance tax generally does not apply to those Zimbabwean assets. However, any interest earned on inherited cash once it reaches a UK bank account is subject to UK income tax. If the deceased held assets in an offshore account (such as a Barclays International account), the applicable rules depend on the structure of those assets and the deceased's tax residency — take UK tax advice on this specifically. **Capital gains on eventual sale:** Where an inherited Zimbabwean property is later sold, the capital gain is calculated from the value assessed within the deceased estate — not the original purchase price. This can significantly affect the tax position of a beneficiary who later decides to sell. ## Practical Steps for UK-Based Beneficiaries 1. **Engage a Zimbabwean lawyer early.** Firms such as Honey & Blanckenberg and Kanokanga Law Firm handle estate administration. UK-based solicitors with Zimbabwe expertise (such as Tann Law in Coventry) can act as a bridge between both jurisdictions. 2. **Do not rely on a UK will alone** for Zimbabwean immovable property. Ensure any Zimbabwean assets are covered by a properly drafted Zimbabwean will, or that the UK will is registered with the Master's Office in Zimbabwe. 3. **Obtain a Power of Attorney** if you are based in the UK and need to authorise someone in Zimbabwe to act on your behalf during the administration process. 4. **Budget for delays.** Administration realistically takes six months at the absolute minimum and frequently longer. Factor this into any financial planning. 5. **Women beneficiaries and widows** should be aware that despite formal legal equality in Zimbabwe's succession laws, challenges around proving marriage (particularly customary marriages) can create practical obstacles. Documented marriage registration significantly strengthens a widow's position. 6. **Seek UK tax advice** before receiving large sums from a Zimbabwean estate into a UK bank account, particularly if the amounts are substantial.