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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Wills: Joint and mutual Wills: Introduction

Usually, a Will is made by one person and deals with the disposal of their individual property on death.

But, Wills can also be made jointly (IHTM12062) and/or mutually (IHTM12063) although this is now fairly uncommon.

Whatever the type of Will, property held jointly (IHTM15001) and passing by survivorship (IHTM15081) cannot be subject to any Will but passes automatically to the surviving owner(s).