In this episode of US-UK Tax Talk,  Aidan Grant, Partner in  our Tax & Estate Planning team, responds to common listener questions on estate planning for Americans living in the UK.

Drawing on practical cross-border experience, Aidan explores how US citizens can approach estate planning with clarity and confidence, without assuming that dual tax exposure automatically requires complex structures. The discussion covers the interaction between UK and US rules on wills, probate, trusts and inheritance tax, highlighting where straightforward planning is often sufficient and where specialist advice becomes essential.

The episode examines key issues including whether separate UK and US wills are needed, when US living trusts can be helpful (and when they can create unintended UK tax consequences), how UK inheritance tax exposure may be managed, and the estate planning implications of lifetime gifting, mixed-nationality marriages and UK property ownership. Aidan also explains why powers of attorney are jurisdiction-specific and offers guidance on assembling the right advisory team across legal, tax and financial disciplines.

This episode is particularly relevant for Americans living in the UK with assets in one or both countries, as well as families navigating cross-border estate planning involving UK-resident beneficiaries.

New episodes of US-UK Tax Talk are released on the first Wednesday of every month.

For questions or feedback, please contact usuktaxtalk@collyerbristow.com.

What’s Covered? 

• Does my estate planning have to be complex just because I’m an American living in the UK? Being subject to two tax systems does not automatically mean your estate plan needs to be complicated. Simple objectives can often be met with simple planning.
• I’m an American living in the UK with assets in both countries. Do I need a will in both jurisdictions? There is no fixed rule. The right approach depends on probate timing, cost, and administrative efficiency.
• A US attorney has recommended a living trust to avoid US probate, should I do that? US living trusts can be effective but are not always the right solution for UK-resident Americans and may create UK tax issues if used incorrectly.
• My estate planning wishes are simple, but I’m worried about UK inheritance tax, what can I do? Inheritance tax exposure can often be managed without over-engineering, but cross-border alignment is essential.
• My parents live in the US and want to make lifetime gifts to me. Are there UK tax issues? Yes. UK tax consequences can arise for UK-resident recipients even when gifts are made by US-based parents.
• My parents are redoing their US estate planning. Does my UK residence matter? Yes. The residence and tax position of beneficiaries can materially affect how US estate planning works in practice.
• My spouse and I are buying a home in the UK. I’m American, but my spouse isn’t,  should we think about ownership? Property ownership structure can have significant estate planning and tax implications for mixed-nationality couples.
• Should I put powers of attorney in place in both the US and the UK? Powers of attorney are jurisdiction-specific and often need to be put in place separately to be effective.
• I know I need advice, but who do I actually need – a lawyer, accountant, or financial adviser? Cross-border estate planning usually requires coordinated advice, and knowing who to involve is key.