Most repatriation enquiries involve tourists or short-term business travellers: people who died while away from home and whose families want them brought back. But a significant number of cases involve British nationals who had been living abroad for years, sometimes decades, before they died. These cases are different in important ways, and families should understand those differences before making decisions.
What Changes When the Deceased Was an Expat
The legal and administrative complexity of an expat death is typically higher than that of a tourist death in the same country. The reasons are straightforward:
- The deceased may have established tax and legal residency in the country of death
- They may hold property, bank accounts, or pension entitlements in that country
- Their will (if they had one) may have been made under foreign law
- They may have accumulated rights and obligations under the local legal system that survive their death
- Their estate may be subject to both UK and foreign inheritance procedures
None of this prevents repatriation of the body if that is what the family wants. But it does mean that the estate administration following the death is more complex, and decisions about repatriation interact with that administration in ways that are worth understanding.
The Domicile Question
In UK law, domicile is a legal concept that determines which country’s law governs a person’s estate. You are generally domiciled in the country you consider your permanent home. Moving abroad for a long period, particularly with the intention of staying permanently, may change your domicile from UK to the foreign country.
Domicile affects which country’s inheritance rules apply to your estate. A UK-domiciled person who dies abroad has their estate governed primarily by UK law. A person who has acquired a foreign domicile may have their estate governed, at least in part, by foreign law. This distinction matters for inheritance tax, for the validity of a UK will, and for the process of obtaining a grant of probate.
The determination of domicile is a factual question that turns on the deceased’s intentions and circumstances. A British expat who retired permanently to Spain twenty years ago and bought property there may have acquired Spanish domicile, particularly if they took steps to formalise their residence and never expressed an intention to return to the UK.
If domicile is uncertain, take specialist legal advice early. UK solicitors with international private law experience can advise. This question is separate from and does not delay the repatriation of the body.
Repatriation: Does the Expat Want to Come Home?
This is not always obvious. A person who spent thirty years living in France, built a life there, and bought a burial plot in their local commune may have expressed a clear wish to be buried in France. Some expats leave explicit instructions. Others do not.
Where there is no clear expressed wish, the decision falls to the executor or, in the absence of a will, to the next of kin under the intestacy rules. Family members in the UK may want repatriation; friends and community members in the country of residence may want local burial. This is a variant of the family disagreement situation discussed elsewhere on this site, and the legal principles are the same.
The difference with an expat is that local burial may feel like the natural outcome to many people who knew them, whereas with a tourist death, repatriation is almost always assumed. Neither assumption is automatically right.
Practical Differences in the Repatriation Process
For a tourist death, the deceased typically has limited local involvement: a hotel booking, a hire car, a return flight. Their personal effects amount to a suitcase.
For an expat death, the practical situation may include:
- A rented or owned property with significant contents
- A car or other vehicles registered in their name locally
- Local bank accounts and ongoing direct debits
- Local health insurance, utility accounts, and subscriptions
- Pets
- A local social and professional network
- Potentially a partner or family members in the country of residence who are not UK nationals
These matters need to be managed alongside or after the repatriation. They cannot all be resolved quickly. Appointing a local representative (a trusted friend, a local solicitor, or a professional estate management agent) to manage the property and practical affairs while the UK family handles the repatriation is often the most practical approach.
UK Pension and State Pension Abroad
If the deceased was receiving a UK State Pension abroad, notify the International Pension Centre (part of the DWP) as soon as possible. Continued payment of State Pension after death is recoverable as an overpayment. The same applies to any workplace or private pension with a UK-based provider.
If the deceased had built up pension entitlements under the foreign country’s system, those entitlements form part of the foreign estate and are subject to the foreign country’s rules. A local solicitor or financial adviser in the country of residence will need to deal with this.
UK Will and Foreign Assets
A UK will made before moving abroad may not be valid under foreign law, and it may not have been updated to reflect assets acquired abroad. Many countries require assets located in that country to pass under a will made under that country’s law, or at least under a will that meets local formal requirements.
If the deceased made a will in the foreign country, both the UK will and the foreign will need to be read together carefully to avoid conflict or duplication. This is legal specialist territory. Do not make assumptions about which will controls which assets.
Sources: HM Revenue and Customs, Residence, Domicile and the Remittance Basis, HMRC RDR1, 2023. Law Society, International Inheritance: Guidance for Families, lawsociety.org.uk, 2024. DWP, State Pension If You Retire Abroad, gov.uk, 2023. Inheritance and Trustees’ Powers Act 2014. Private International Law (Implementation of Agreements) Act 2020. FCDO, When a British National Dies Abroad: Expat-Specific Guidance, gov.uk, accessed May 2026.