Inheriting Property and Assets in Zimbabwe from the UK: Wills, the Administration of Estates Act, and Practical Steps

For Zimbabweans in the UK, inheriting property back home — or planning what happens to Zimbabwean assets after death — involves navigating two legal systems simultaneously. Getting this wrong can leave families locked out of estates for years, or trigger unexpected tax bills on both sides. ## The Zimbabwean Legal Framework All Zimbabwean property and assets must pass through the estate administration process governed by the Administration of Estates Act [Chapter 6:01], regardless of where the deceased died. Death in the UK does not bypass this requirement. The estate must be formally registered in Zimbabwe, and an executor must be appointed before any property can legally change hands. Two statutes govern who inherits and how: **The Wills and Administration of Estates Act** applies where the deceased left a valid will. It sets out how the estate is administered and gives the executor legal authority to act. **The Intestate Succession Act** applies where no will exists. It sets out a hierarchy of beneficiaries and prescribes how assets are distributed — generally protecting the surviving spouse and children, though the interaction with customary law complicates this in practice. ## Customary Law vs Civil Law: A Critical Distinction Zimbabwe operates under legal pluralism, meaning both statutory law and customary law can apply depending on the circumstances of the deceased's life — particularly the type of marriage contracted. Under statutory law, inheritance rights are equal regardless of gender. Under customary law — still influential particularly in rural areas and among families who contracted customary marriages — male primogeniture has historically governed succession. The landmark *Magaya v Magaya* case, decided by the Supreme Court of Zimbabwe, confirmed that under customary law the eldest son is typically the natural successor to a deceased father's estate. This ruling remains relevant to estates where customary law applies. The type of marriage matters enormously: - A **civil marriage** is monogamous and takes precedence. If a civil marriage was contracted before a customary marriage, the civil spouse retains full spousal status in the estate. - A **customary marriage**, even if registered, is recognised as a valid prior marriage if it predates the civil marriage. If both marriages exist and the customary marriage came first, the customary spouse may be legally recognised as the surviving spouse. For diaspora families, this becomes particularly relevant where the deceased had relationships under different legal frameworks, or where family members back home contest the estate using customary norms that conflict with statutory rights. ## Will a UK Will Work in Zimbabwe? A foreign will is not automatically sufficient in Zimbabwe. While Zimbabwean law can recognise a will made abroad, the practical administration of the estate still requires a locally appointed or locally recognised executor. Under Section 35 of the Administration of Estates Act, a foreign-based executor must be formally recognised by the Zimbabwean Master of the High Court before they can act. This recognition is not automatic and typically requires local legal representation to navigate. The practical implication: if you own property in Zimbabwe and live in the UK, a UK will alone may leave your heirs unable to access or transfer that property without significant delays. Ideally, you should have a separate Zimbabwean will, or ensure your UK will explicitly addresses Zimbabwean assets and names an executor who can be recognised under Zimbabwean law. Also critical: a Power of Attorney granted to someone in Zimbabwe becomes void on the death of the person who granted it. Families sometimes assume an existing POA will allow a relative to manage affairs after death — it will not. ## UK Tax Implications for Inheritors Based in Britain If you are UK-resident and inherit Zimbabwean property, you are generally not subject to UK Inheritance Tax as a beneficiary — the IHT liability rests with the deceased's estate, not the recipient. However: - If the deceased was **UK-domiciled** at the time of death, their worldwide assets — including Zimbabwean property — may be subject to UK Inheritance Tax at 40% on amounts above the £325,000 nil-rate band threshold. Domicile is distinct from residence: HMRC may still consider a long-term UK resident to be UK-domiciled. - If you later **sell inherited Zimbabwean property**, you may face UK Capital Gains Tax on any gain above the probate value at the date of death. - HMRC requires overseas property to be valued in pounds sterling at the exchange rate on the date of death, meaning currency fluctuations can materially affect the tax position. Zimbabwe does not currently levy a formal estate or inheritance tax comparable to UK IHT, but estate administration fees, transfer taxes, and capital gains tax on property disposals apply locally. Legal and administrative costs in Zimbabwe can be substantial, particularly for estates involving real property. ## Practical Steps for UK-Based Zimbabweans **If you own Zimbabwean property:** - Draft a Zimbabwe-specific will through a Zimbabwean lawyer, or ensure your estate planning explicitly accounts for Zimbabwean assets. - Name an executor who is either Zimbabwe-based or can be recognised under Section 35 of the Administration of Estates Act. - Keep title deeds, property documentation, and marriage certificates accessible to your family in the UK. - Clarify which type of marriage you contracted, as this determines which legal framework governs succession. **If you are inheriting Zimbabwean property from the UK:** - Engage a Zimbabwean lawyer promptly — the estate must be registered with the Master of the High Court, and this process cannot be handled from the UK without local legal representation. - Obtain certified copies of the death certificate, will (if one exists), and any relevant marriage certificates. - If the estate includes property that needs to be sold, work with an Estate Agents Council (EAC)-registered agency in Zimbabwe, which operates under regulated trust account requirements. - Take UK tax advice, particularly if the deceased may have been UK-domiciled or if you intend to sell the inherited property. Inheritance across borders is rarely straightforward. Starting the legal process early and securing proper representation in both jurisdictions significantly reduces the risk of family disputes, delays, and unnecessary costs.