Survivorship provision

This section does not apply for users in Northern Ireland.

Your will includes a provision that if a beneficiary dies within 30 days of your death, that person will be treated for the purposes of your will as dying before you. This avoids double taxation in both estates.

However, this can have inheritance tax disadvantages if a couple die together in an accident, where it is impossible to tell who has died first. In this situation, the law says that the older partner is deemed to have died first. Therefore, a different provision in the will is needed.

If you are married or in a civil partnership, you will be asked whether your spouse or civil partner is older than you and whether or not you have left your residuary estate to them. These questions enable us to make sure the correct survivorship provision clause is included in your will, in order to ensure it is dealt with tax-efficiently.

For more information, see our page Spouse or civil partner as beneficiary.