What Happens If You Can’t Find a Will?

Posted: 13 May 2026

(Tax & Practical Implications)

It is more common than many expect: a will exists, but the original cannot be found.

In this situation, the consequences can be significant — both from a legal and tax perspective — and early advice is essential.

The Starting Point: A Presumption of Revocation

Where a will was last known to be in the possession of the deceased but cannot be found after death, there is a legal presumption that it was destroyed with the intention of revoking it.

This can create immediate complications:

• the estate may be treated as intestate;
• the deceased’s wishes may not be followed;
• additional evidence is required to rebut the presumption.

Can a Copy Will Be Used?

It is sometimes possible to prove a copy of a will — but this is not automatic.

The Probate Registry will typically require:

• evidence that the will was properly executed;
• an explanation of what happened to the original;
• confirmation that the will was not revoked.

This usually involves a detailed affidavit from the executors and sometimes supporting evidence from solicitors or other parties.

What If the Estate Is Treated as Intestate?

If the original will cannot be proven, the estate will be distributed under the rules of intestacy.

This may lead to:

• unintended beneficiaries receiving assets;
• delays while administrators are appointed;
• loss of control over how the estate is managed.

For example, unmarried partners are not recognised under intestacy rules.

The Tax Implications

A missing will can have important tax consequences.

1. Inheritance Tax (IHT) planning may be lost
   Wills often include tax planning measures such as:

• nil rate band planning;
• trust structures;
• specific reliefs.

If the estate falls into intestacy, these may not apply.

2. Spouse exemptions may be affected
   If assets do not pass as intended, this can impact the availability of spouse exemptions and transferable nil rate bands.

3. Increased administrative costs
   Delays and additional legal work can increase the overall cost of administering the estate.

Common Scenarios We See

In practice, missing wills often arise where:

• the will was held by a solicitor who has since closed or merged;
• no central record of storage exists;
• only a copy was retained by the family.

In these cases, reconstructing the position requires careful investigation and documentation.

What Should You Do If a Will Cannot Be Found?

If you are dealing with an estate and cannot locate the original will, the key steps are:

• carry out thorough searches (personal papers, solicitors, banks, storage providers);
• identify any copies of the will;
• establish where the original was last held;
• take advice before making any application.

Early action can significantly improve the chances of proving a copy will.

A Wider Lesson: Keep Your Will Under Review

This situation also highlights the importance of:

• knowing where your will is stored;
• ensuring your executors are aware;
• reviewing your will periodically.

How We Can Help

We regularly assist clients with estates where the position is not straightforward, including:

• advising on whether a copy will can be admitted to probate;
• preparing supporting documentation;
• working with solicitors to resolve issues with missing documents;
• considering the tax implications of different outcomes.

If you are dealing with a similar situation — or would like to review your own arrangements — please get in touch.

partners@rjp.co.uk

RJP LLP – Insight that goes beyond compliance