DIFC Wills for British Expats in the UAE: Costs, Process and How to Protect Your Family

Why this matters

For British expats living in the UAE, estate planning is not just about writing down who should receive your assets. It is about making sure your wishes can be recognised, administered and acted on in the right jurisdiction, at the right time, with as little delay and family stress as possible.

A UK will can be important for UK assets, but it is not automatically the cleanest route for UAE assets. If you own property in Dubai, hold UAE bank accounts, have business interests, or have children living in the UAE, relying on a UK will alone can create uncertainty and delay. A DIFC Courts Will can give non-Muslim expats a more familiar English-language legal framework for dealing with UAE assets and, where relevant, guardianship arrangements.

The key point is simple: a DIFC Will is about control and administration. It helps you decide who inherits, who acts as executor, and who should care for minor children. It does not remove the need for wider UK tax and estate planning.

What is a DIFC Will?

A DIFC Will is a will registered through the DIFC Courts Wills Service. It is designed for eligible non-Muslim individuals who want their UAE estate or specified UAE assets to pass according to their wishes rather than relying on default succession rules.

For many British expats, this is attractive because the DIFC framework is based on common law principles and gives greater testamentary freedom than default inheritance outcomes. It can also reduce practical uncertainty for families at exactly the point when clarity matters most.

A DIFC Will can be especially relevant if you hold UAE real estate, UAE bank accounts, company shares, digital assets, or if your children live in Dubai or Ras Al Khaimah and you want local guardianship provisions to be clear.

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The six types of DIFC Courts Wills

The current DIFC Courts fee schedule lists six will categories. The right option depends on the assets you hold and whether you need asset distribution only, guardianship only, or a wider estate plan.

• Full Will - the broadest option. It can cover movable and immovable assets and can include guardianship provisions. This is often the starting point for expats with more than one type of UAE asset.
• Property Will - designed for shares in up to five UAE real estate properties.
• Guardianship Will - focused on guardianship provisions for minor children below age 18.
• Business Owners Will - for shares in up to five different UAE companies.
• Financial Assets Will - for shares in up to 10 UAE bank or brokerage accounts.
• Digital Assets Will - for digital assets. DIFC Courts also state that a Full Will can include distribution of certain digital assets through its non-custodial wallet, subject to the supported assets at the time.

For most British expats with a property, bank accounts and family considerations, the Full Will is usually the option to explore first. More limited wills can work where the estate is narrow or where another jurisdiction already deals with other assets.

Current DIFC Courts fees to know

DIFC Courts fees should always be checked before publication or client use, but the current public fee schedule shows the following service fees for Wills Service registration:

• Full Will: AED 10,000 for a single will or AED 15,000 for mirror wills.
• Property Will: AED 7,500 for a single will or AED 10,000 for mirror wills.
• Guardianship Will, Business Owners Will, Financial Assets Will and Digital Assets Will: AED 5,000 for a single will or AED 7,500 for mirror wills.
• Will modification: AED 550 service fee plus AED 55 booking fee.

The DIFC Courts fee page also states that DIFC Courts fees are exempt from VAT. Separate legal drafting fees may apply and will vary depending on the complexity of the estate and the professional adviser involved.

How the registration process usually works

The process is generally straightforward, but the drafting should not be treated as a tick-box exercise. A good will reflects the client’s family circumstances, assets, executors, guardians, liquidity needs and cross-border estate plan.

• Clarify your assets and jurisdictions - UAE property, UAE bank accounts, business shares, digital assets, UK assets and any assets elsewhere.
• Choose the right will type - full, property, guardianship, business, financial assets or digital assets.
• Prepare the draft - ideally with a registered or experienced wills draftsman, especially where children, business interests, trusts or international assets are involved.
• Review carefully - names, passport details, asset descriptions, executors, guardians and backup beneficiaries all need to be right.
• Register with DIFC Courts - registration may be arranged through the DIFC Courts Wills Service, with the relevant signing and witnessing requirements followed.
• Store and review - update the will after marriage, divorce, children, new property purchases, business changes, relocation or significant changes in family circumstances.

DIFC Will vs UK Will: do you need both?

Many British expats should think in terms of coordinated wills rather than one document trying to do everything. A UK will may still be appropriate for UK assets, while a DIFC Will may deal with UAE assets. The documents should be drafted so they do not accidentally revoke or conflict with each other.

This is where professional advice matters. A poorly worded later will can unintentionally revoke an earlier will in another jurisdiction. The aim is for each document to work alongside the others, with each jurisdiction understanding which assets it governs.

DIFC Wills and UK inheritance tax

A DIFC Will does not remove UK inheritance tax exposure. UK IHT rules changed from 6 April 2025, with domicile and deemed domicile rules replaced by long-term UK resident rules for many purposes. Broadly, someone may be treated as a long-term UK resident if they have been UK tax resident for 10 consecutive years or for 10 or more of the previous 20 tax years. A person who leaves the UK can also remain within the UK IHT net for a number of years, depending on their residence history.

That means a British expat in Dubai could have a valid DIFC Will and still need UK estate tax planning. The will deals with succession and administration. The tax position depends on residence history, asset location, family circumstances, pensions, trusts and the rules in force at death or transfer.

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Common mistakes British expats make

Assuming a UK will automatically solves UAE succession. It may not be the most efficient or certain route for UAE assets.

• Buying UAE property but delaying the will. Property is often the asset that makes local estate planning urgent.
• Forgetting guardianship. Parents with minor children should be clear on temporary and permanent guardian arrangements.
• Using one will that accidentally revokes another. Cross-border wills should be coordinated carefully.
• Treating the DIFC Will as tax planning. It is an estate administration and succession tool, not an IHT shelter by itself.
• Failing to update after life events. Marriage, divorce, children, new properties, business changes and relocation should trigger a review.

Who should prioritise this?

A DIFC Will should be high on the agenda if you are a British expat in the UAE and you own UAE property, have children living locally, hold meaningful UAE bank or investment accounts, own shares in a UAE business, or have a blended family or unmarried partner. The more complex your family or asset position, the more important it is to coordinate UAE and UK advice.

Final thought

The best estate planning is not just technically correct; it is clear for the people left behind. A properly drafted and registered DIFC Will can give your family a clearer route through UAE succession, while coordinated UK advice helps ensure the wider tax and estate position is not overlooked.