TRW & Co · UK–Bangladesh Corridor
UK–Bangladesh Wills and Succession
A Bangladesh inheritance lawyer UK families instruct plans and administers estates that straddle both countries. English law usually governs UK assets and movables, while Bangladeshi land passes under Bangladeshi personal law. Since April 2025, long-term UK residents can face inheritance tax on Bangladeshi assets too, so wills, tax and local transfers must be planned together.
Key pointLand in Bangladesh passes under Bangladeshi law, including religious personal law, whatever an English will says, so a single English will can leave Bangladeshi heirs with shares the testator never intended.
At a glance
Two laws, one estate
English rules apply the law of domicile to movables and the law of the place where land sits to immovables, so Bangladeshi land follows Bangladeshi law.
Personal law limits wills
For Muslims in Bangladesh, a will can generally dispose of only one third of the net estate, and bequests to heirs need the other heirs' consent.
Residence-based inheritance tax
From 6 April 2025, long-term UK residents, broadly resident ten of the previous twenty tax years, may pay inheritance tax on Bangladeshi assets.
Heirship then mutation
Heirs obtain a warish certificate locally and apply to the Assistant Commissioner (Land) for mutation before Bangladeshi land can safely be sold or divided.
Apostille now available
The Apostille Convention entered into force for Bangladesh on 30 March 2025, simplifying authentication of UK grants and certificates used there.
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What a Bangladesh inheritance lawyer UK families instruct actually does
When someone dies owning assets in both countries, two legal systems claim a say over who inherits and how. A Bangladesh inheritance lawyer UK families can rely on coordinates the English estate administration with the Bangladeshi steps needed to transfer land, bank balances and shares, so that the family does not win the paperwork in one country and lose the asset in the other.
The typical client is a British Bangladeshi household. A parent has lived in London, Birmingham or Oldham for decades, holds a UK home, pensions and savings, and also owns ancestral land in Sylhet, a flat in Dhaka or shares in a family business in Chattogram. Some families are the reverse: Bangladeshi residents with a London flat, a UK bank account or children studying here.
Succession becomes a legal question at three moments. First, when the will is made, because a single English will may not work in Bangladesh and a Bangladeshi bequest may be limited by personal law. Second, on death, when executors must obtain a grant in England and heirs must prove their entitlement in Bangladesh. Third, when the family disagrees, because disputes can be fought in two forums at once.
TRW & Co is headquartered in Dhaka and its London office is authorised and regulated by the Solicitors Regulation Authority. That lets one team advise on the English and Bangladeshi sides together rather than passing the family between unconnected advisers. Our wider wills and estate planning and probate teams handle the purely English work.
Which law governs: domicile, situs and personal law
English conflict-of-laws rules split an estate in two. Succession to movable property, such as bank accounts, shares and personal possessions, is governed by the law of the deceased's domicile at death. Succession to immovable property, meaning land and buildings, is governed by the law of the place where the land is. This split, often called scission, is the single most important concept in cross-border estate planning.
So a long-term London resident who is domiciled in England will have their English and Bangladeshi bank balances pass under English law, while their land in Bangladesh passes under Bangladeshi law. If the same person had retained a Bangladeshi domicile of origin, Bangladeshi law could govern their movables everywhere, including UK savings.
Bangladeshi personal law
Bangladesh does not have one uniform succession code. Inheritance follows the personal law of the deceased's religion. For Muslims, the Hanafi rules of fixed shares apply: heirs such as spouses, children and parents take defined fractions, and a will can generally dispose of no more than one third of the net estate, with bequests to heirs effective only if the other heirs consent. Hindu succession follows the Dayabhaga school, which treats sons, daughters and widows differently. Christians and certain others fall under the Succession Act 1925.
The practical effect is that an English will leaving Bangladeshi land equally to sons and daughters, or entirely to a spouse, may not be given effect in Bangladesh to the extent it conflicts with the applicable personal law. Any Bangladesh inheritance lawyer UK clients consult should check the religion, the asset list and the family tree before drafting a single clause.
Formal validity of wills
Under section 1 of the Wills Act 1963, English law treats a will as properly executed if it complies with the internal law of the place where it was signed, or of the testator's domicile, habitual residence or nationality at signing or at death. That generous rule helps in England, but Bangladeshi authorities apply their own requirements when the will is used there.
| Asset | Law that usually governs succession | Who deals with it | Typical document needed |
|---|---|---|---|
| House or flat in England and Wales | English law (land is where it sits) | Executors or administrators under an English grant | Grant of probate or letters of administration |
| UK bank accounts, investments and shares | Law of the deceased's domicile | English personal representatives | English grant; HMRC inheritance tax account where required |
| Land and apartments in Bangladesh | Bangladeshi law, including the personal law of the deceased | Heirs, through the land office and sub-registry | Heirship (warish) certificate, mutation, and where shares are divided, a partition deed |
| Bangladeshi bank deposits and securities | Law of domicile, applied through Bangladeshi procedures | Heirs or a court-appointed representative | Succession certificate or bank nomination; local KYC documents |
| Shares in a Bangladeshi private company | Law of domicile, subject to the company's articles | Company board and the Registrar of Joint Stock Companies and Firms | Proof of entitlement, board resolution and transfer filings |
One will or two? Structuring wills across both countries
The central planning decision is whether to rely on one English will for everything or to make separate wills for each country. Both can work; the danger lies in drafting either without the other country in mind.
A single English will
A single will is simpler and cheaper to maintain. It suits estates where the Bangladeshi assets are modest, the family is in agreement and the testator's wishes already match the applicable personal law. Its weakness is enforcement: an English will must be proved in England, and then certified and authenticated before Bangladeshi offices will act on it, and its dispositions of Bangladeshi land remain subject to Bangladeshi rules.
Separate situs wills
Many families are better served by an English will for UK and worldwide movables and a Bangladeshi will (or a deliberate decision to let Bangladeshi personal law apply) for land in Bangladesh. The two documents must be drafted together, each limited to its own assets and cross-referring to the other.
Lifetime transfers instead of wills
For Bangladeshi land, some families prefer a registered lifetime gift (heba) or sale to the intended heir, which avoids disputes after death. That route has its own tax, registration and family consequences in both countries, and in the UK a lifetime gift may still fall within the inheritance tax net if the donor dies within seven years. Our article on making a UK will when you own assets in Bangladesh walks through the drafting points.
The most expensive estates are rarely the largest. They are the ones where an English will and Bangladeshi personal law point in different directions and nobody noticed until after the funeral.
The UK side: inheritance tax, probate and family provision
Inheritance tax after the April 2025 reforms
From 6 April 2025, UK inheritance tax on worldwide assets turns on long-term UK residence rather than domicile. According to HMRC guidance on long-term UK residents, a person is a long-term resident if they have been UK tax resident for ten consecutive years, or for at least ten of the previous twenty tax years. Long-term residents can be charged on overseas assets, including land and deposits in Bangladesh.
The standard threshold is £325,000 and the standard rate is 40%, with exemptions for transfers to a spouse or civil partner and charities, and an increased threshold where a home passes to direct descendants. Inheritance tax is normally due by the end of the sixth month after death, and some must usually be paid before a grant is issued. Overseas land must be valued and included, which is where a Bangladesh inheritance lawyer UK executors instruct earns their fee: Bangladeshi land values, title and encumbrances are rarely documented to the standard HMRC expects.
The UK–Bangladesh double taxation agreement covers taxes on income and gains, not inheritance tax. Executors should therefore check separately how any Bangladeshi charges on transfer, registration or later sale interact with the UK position. Our article on UK inheritance tax on assets in Bangladesh explains the valuation and reporting issues.
Probate where the deceased was domiciled abroad
If the deceased died domiciled in England and Wales, the executors apply for probate in the usual way. If they died domiciled in Bangladesh but left UK assets, rule 30 of the Non-Contentious Probate Rules 1987 allows a grant to be made to the person entrusted with the estate by the court of the domicile, or to the person entitled under the law of the domicile. In practice that means obtaining evidence of Bangladeshi law, often by affidavit, before the English registry will issue a grant.
Claims for family provision
The Inheritance (Provision for Family and Dependants) Act 1975 lets a spouse, child, cohabitant or dependant ask the court for reasonable financial provision, but only where the deceased died domiciled in England and Wales. Domicile therefore matters not only for which law applies to movables but also for whether a disappointed family member can bring a claim here. Contested matters are handled by our contentious probate team.
Scotland and Northern Ireland have their own procedures. Scotland grants confirmation rather than probate and gives spouses and children fixed legal rights in movable property, so advice must be adjusted if the deceased lived there.
The Bangladesh side: heirship, mutation and succession certificates
Bangladeshi land does not pass simply because an English grant has been issued. Heirs must establish who they are and update the land records. For most families the starting point is an heirship (warish) certificate issued by the local Union Parishad chairman, municipal mayor or city corporation ward councillor, listing the deceased's legal heirs.
The heirs then apply to the Assistant Commissioner (Land) for mutation (namjari), which records them as the new holders. A Ministry of Land circular reported in February 2025 confirmed that all heirs may apply jointly, with each heir's share recorded against the deceased's total land, and that joint applications should not be rejected for lack of a distribution document. Where heirs want specific plots allocated to individuals, they first sign a partition deed (bonton nama) and mutation follows that deed.
For bank deposits, securities and debts owed to the deceased, a Bangladeshi bank or company may require a succession certificate from the civil court under the Succession Act 1925, unless a nomination is in place. Shares in private companies also need the company's own transfer formalities.
Heirs living in the UK rarely travel for every step. They usually appoint an attorney in Bangladesh. Since the Apostille Convention entered into force for Bangladesh on 30 March 2025, according to the Hague Conference status table, UK public documents can be authenticated by apostille rather than full consular legalisation, although Bangladeshi offices may still apply their own procedures for powers of attorney. See our guides on executing a power of attorney for Bangladesh from the UK and legalising UK documents for Bangladesh.
Before any heir sells or mortgages inherited Bangladeshi land, check that mutation has been completed in the heirs' names, that land development tax is paid up to date, and that every co-heir has either signed or is properly represented. A sale by one heir of more than their share is a common source of criminal complaints and civil suits.
Administering a UK–Bangladesh estate: the process
The sequence below reflects how a Bangladesh inheritance lawyer UK families instruct would normally run a dual-country administration.
- Secure and inventory. Register the death, locate all wills in both countries, and list every asset with its location, title holder and approximate value. Freeze access to Bangladeshi land and accounts where a relative may act unilaterally.
- Establish domicile and religion. Gather evidence of the deceased's domicile and personal law, because these decide which law governs movables and how Bangladeshi land is shared.
- Value and report for UK tax. Obtain valuations of the UK and Bangladeshi assets, prepare the inheritance tax account and arrange payment of any tax needed before the grant.
- Obtain the English grant. Apply for probate or letters of administration, using rule 30 where the deceased was domiciled outside England and Wales.
- Prepare documents for Bangladesh. Obtain certified copies of the grant, death certificate and will, apostille them, and prepare powers of attorney for UK-based heirs.
- Complete Bangladeshi formalities. Obtain the heirship certificate, apply for mutation, and obtain succession certificates or bank releases for financial assets.
- Distribute and account. Distribute under the will or the applicable intestacy and personal law rules, account to beneficiaries, and deal with any later sale and its tax reporting in both countries.
Documents and evidence to assemble
Delays in cross-border estates are usually caused by missing documents rather than legal complexity. Any Bangladesh inheritance lawyer UK executors instruct will ask for the following, so start collecting early, ideally while the testator is alive.
- Original wills from each country, with any codicils, and evidence of where and how each was signed.
- Death certificate, and for UK use a certified English translation of any Bengali document.
- Evidence of domicile and residence: passports, residence history, property ownership, and statements of intention.
- Family tree with birth, marriage and divorce records, which Bangladeshi heirship and English intestacy both depend on.
- Bangladeshi title documents: registered deeds (dolil), record-of-rights entries (khatian), mutation records, and land development tax receipts.
- Bank and investment statements in both countries, including nominations made with Bangladeshi banks.
- For company shares, the articles, share register and any shareholders' agreement.
- National identity documents for heirs, including Bangladeshi passports or No Visa Required endorsements for British citizens of Bangladeshi origin.
Risks and common mistakes
An English will that revokes a Bangladeshi will by accident
Standard English wills begin by revoking all earlier wills. If the testator has already made a Bangladeshi will dealing with land there, a new English will with a general revocation clause can wipe it out. The family then finds that the Bangladeshi land passes under personal law rules rather than the arrangement the testator wanted. The fix is simple at drafting stage: limit each will to assets in its own country, or expressly preserve the other will. Once the testator has died, it is usually too late to repair, and the outcome depends on how each country's courts read the documents.
Assuming English law decides who gets Bangladeshi land
Because succession to land is governed by the law of the place where it is, an English will or English intestacy rules do not on their own decide who inherits a plot in Sylhet or a flat in Dhaka. Bangladeshi personal law can override wishes that exceed the permitted share or favour one heir over others without consent. Families who discover this late often fall into disputes because some heirs relied on the English will. Early advice from a Bangladesh inheritance lawyer UK families trust lets the testator adjust the plan, for example through lifetime gifts or by equalising with UK assets.
Leaving Bangladeshi assets out of the inheritance tax account
Executors sometimes assume overseas land is outside UK inheritance tax, or that a modest rural plot is not worth declaring. If the deceased was a long-term UK resident, overseas assets are generally within the charge, and HMRC can impose interest and penalties for errors. Undervaluing Bangladeshi land is also risky, because a later sale price may expose the gap. Obtain a supportable local valuation, record how it was reached, and disclose the asset. If an earlier return was wrong, take advice promptly on correcting it rather than waiting for HMRC to ask.
Relatives taking control of land before mutation
Where heirs live abroad, a relative in Bangladesh may collect rents, occupy the land or even arrange a sale using an outdated power of attorney. A power of attorney ends on the death of the person who granted it, but third parties may not know that. Heirs should notify the land office and sub-registry promptly, obtain the heirship certificate and apply for mutation, and keep certified copies of all records. Bangladesh's land offences legislation now criminalises fraudulent transfers and unlawful possession, but prevention is far cheaper than prosecution or a civil suit.
Missing the window for an Inheritance Act claim
Claims under the Inheritance (Provision for Family and Dependants) Act 1975 must normally be brought within a limited period after the grant of representation, although the court has power to allow late claims. A spouse or child in Bangladesh may not learn about the English grant until much later. Personal representatives who distribute quickly without considering potential claimants can face difficulty if a claim is later allowed. Equally, potential claimants should take advice as soon as they learn of the death, because domicile must be established before the English court will entertain the claim.
Beyond the corridor: the Gulf, the EU and other jurisdictions
Many British Bangladeshi families also hold assets in the Gulf, the EU or Singapore. Each adds a layer, and a Bangladesh inheritance lawyer UK families use should map those assets too, even where local counsel will act. EU member states apply the EU Succession Regulation, which allows a person to choose the law of their nationality for their whole estate in those states, although the UK does not participate in it.
Where a family has a Bangladeshi trading company, succession also raises corporate questions: who controls the board, whether the articles restrict transfers, and how bank facilities treat the death of a guarantor. Those issues should be addressed alongside the wills, not after them. Our international private client team coordinates the wider asset map, and our page on Bangladesh property for UK residents covers buying, managing and selling land from London.
Family law can also intervene. A Bangladeshi divorce or a second marriage may change who counts as a spouse or heir in each country. Our UK–Bangladesh family law team advises where recognition of a marriage or talaq is in doubt.
How TRW & Co helps with UK–Bangladesh succession
We advise from London and Dhaka on the same file. Where a contested matter reaches the higher courts in England, we instruct specialist counsel; in Bangladesh we work with our Dhaka colleagues and local advocates.
Coordinated wills
We draft an English will and, where appropriate, a Bangladeshi will or lifetime transfer plan that work together. Each document is limited to its own assets and checked against the testator's personal law.
Domicile and tax review
We analyse domicile and long-term residence status, map assets that fall within UK inheritance tax and identify planning options. We coordinate with tax advisers on valuations and reporting.
English grants
We apply for probate or letters of administration, including rule 30 applications where the deceased was domiciled in Bangladesh, and prepare evidence of foreign law where required.
Bangladeshi transfers
Working with our Dhaka office, we manage heirship certificates, mutation, partition deeds, succession certificates and bank releases, and we prepare powers of attorney that will be accepted locally.
Disputes between heirs
We advise on will challenges, Inheritance Act claims and Bangladeshi partition and declaration suits, and on which forum gives the family the best route to a lasting result.
Protecting land
We help heirs abroad stop unauthorised sales, recover rents and respond to fraudulent transfers, including complaints under Bangladesh's land offences legislation.
Checklist for families and executors
- Confirm the testator's domicile, long-term UK residence status and religion, because all three change the answer.
- List every asset by country, with title documents and a realistic value.
- Decide between one will, two coordinated wills or lifetime transfers for Bangladeshi land.
- Check that no new will accidentally revokes an existing will in the other country.
- Keep certified copies of identity, marriage and family documents for heirs in both countries.
- On death, plan the English grant and the Bangladeshi heirship and mutation steps together.
- Include Bangladeshi assets in the inheritance tax account where the deceased was a long-term UK resident.
- Use apostilled documents and properly executed powers of attorney for Bangladeshi offices.
- Take advice early if any heir disputes the will, the shares or control of land.
To discuss a will or an estate with assets in both countries, contact our London office or browse all our practice areas. An early conversation with a Bangladesh inheritance lawyer UK families can reach in both time zones usually costs far less than unwinding a mistake after death.
Frequently asked questions
01Does my English will cover my land in Bangladesh?
It may be valid in form, but it does not decide on its own who inherits Bangladeshi land. Under English conflict rules, succession to land is governed by the law of the country where the land is, and Bangladesh applies the deceased's religious personal law. For Muslims, a will can generally pass no more than one third of the net estate, and gifts to heirs need the other heirs' consent. If your wishes differ from those rules, consider a coordinated Bangladeshi will or lifetime transfers, drafted so they do not revoke your English will.
02Will my family pay UK inheritance tax on my property in Bangladesh?
Possibly. Since 6 April 2025, UK inheritance tax on overseas assets depends on long-term UK residence rather than domicile. HMRC treats you as a long-term resident if you have been UK resident for ten consecutive tax years, or at least ten of the previous twenty. If you are, your Bangladeshi land, bank deposits and shares are generally within the charge. The standard threshold is £325,000 and the standard rate is 40%, with spouse and charity exemptions. The UK–Bangladesh tax treaty covers income and gains, not inheritance tax.
03How do heirs living in the UK transfer inherited land in Bangladesh?
The usual route is to obtain an heirship (warish) certificate from the local Union Parishad, municipality or city corporation, then apply to the Assistant Commissioner (Land) for mutation recording the heirs as holders. Heirs can apply jointly, with each share recorded, or first sign a partition deed allocating specific plots. UK-based heirs normally appoint an attorney in Bangladesh. The power of attorney and supporting UK documents must be properly executed and authenticated, now usually by apostille, and Bangladeshi offices may apply additional local requirements.
04Can I get an English grant of probate if my parent was domiciled in Bangladesh?
Yes. Rule 30 of the Non-Contentious Probate Rules 1987 deals with deceased persons domiciled outside England and Wales. A grant can be made to the person entrusted with administering the estate by the court of the domicile, or to the person entitled under the law of the domicile, or to another person the registrar directs. You will usually need evidence of Bangladeshi law, often an affidavit from a qualified Bangladeshi lawyer, explaining who is entitled. Some inheritance tax may need to be paid before the grant issues.
05Can a relative in Bangladesh challenge my parent's English will?
They may be able to challenge it in England on standard grounds such as lack of capacity, undue influence or defective execution. A claim for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 is available only if the deceased died domiciled in England and Wales. Separately, a relative can bring proceedings in Bangladesh over land there, arguing their personal law share. Disputes can therefore run in two countries, and the strategy should consider which forum will produce an enforceable, lasting result.
06Should I make a separate will in Bangladesh?
Often it helps, particularly where you own land in Bangladesh and want it distributed differently from the default personal law shares, or want to simplify the process for local heirs. The two wills must be drafted together. Each should deal only with assets in its own country, and neither should contain a general revocation clause that cancels the other. For some families, a registered lifetime gift of Bangladeshi land is a better tool, but it has its own UK inheritance tax and Bangladeshi registration consequences that should be checked first.
07What happens if someone dies without a will owning assets in both countries?
Their UK movables pass under the intestacy rules of their domicile, and their English land under English intestacy rules, administered through letters of administration. Bangladeshi land passes under the applicable Bangladeshi personal law. The same person can therefore have different heirs, or different shares, in each country. Families should establish domicile early, obtain the English grant and the Bangladeshi heirship certificate in parallel, and agree a distribution plan before anyone sells or occupies land.
Sources and official materials
- Wills Act 1963 — Formal validity of wills made abroad or by foreign nationals
- Non-Contentious Probate Rules 1987 — Rule 30: grants where the deceased died domiciled abroad
- Inheritance (Provision for Family and Dependants) Act 1975 — Family provision claims against estates of persons domiciled in England and Wales
- Inheritance Tax if you're a long-term UK resident — HMRC guidance on the residence-based regime from 6 April 2025
- How Inheritance Tax works — Thresholds, rates and exemptions
- HCCH Apostille Convention status table — Contracting parties, including Bangladesh
- Bangladesh tax treaties — UK–Bangladesh double taxation agreement on income and gains
General information only, current as at 21 October 2026. It is not legal advice and does not create a solicitor–client relationship. It reflects the law of England and Wales unless stated otherwise; Scotland and Northern Ireland have separate legal systems, and the law changes frequently. Check current official sources and take advice on the facts of your matter.