What Happens to Jointly Owned Property When Someone Dies in the UK?

Detailed Explanation

This page covers the rules in the UK, which differ between England and Wales, Scotland and Northern Ireland. For how survivorship works in general and how other countries compare, see what happens to jointly owned property when one owner dies.

England and Wales: joint tenants

GOV.UK puts it simply: joint tenants have equal rights to the whole property, and it passes automatically to the surviving owners when one dies. A will can't leave a joint tenant's share to anyone else.

To update the title, the survivor sends HM Land Registry Form DJP (deceased joint proprietor) with an official copy of the death certificate. A conveyancer's written confirmation of the death, giving the deceased's full name, date of death and date of birth or age, is accepted instead. There's no fee, and probate isn't needed to deal with the property.

England and Wales: tenants in common

Tenants in common each own a separate share, which can be unequal, and each can leave their share by will. When one dies, the share doesn't go to the co-owner. It passes under the will, or under the intestacy rules if there isn't one.

The paperwork is slightly counter-intuitive. The legal title still passes to the survivor, who uses Form DJP in the same way. But a tenancy in common is normally flagged on the register by a "Form A" restriction, and while it's there, a survivor can't sell alone. HM Land Registry's guidance says a second trustee has to be appointed to act with the survivor. This is often the deceased's executor, so that money from a sale reaches the people entitled to the deceased's share.

Changing from joint tenants to tenants in common

This is called severance. One owner can do it without the other's agreement by serving a written "notice of severance", then applying to HM Land Registry with Form SEV to add a restriction. There's no Land Registry fee. It's the usual step for someone who wants their share of the home to go to children from an earlier relationship rather than to their partner, and it has to be done while both owners are alive.

Scotland: survivorship destinations

Scotland doesn't use joint tenancy and tenancy in common in the same way. Whether a jointly owned home passes to the survivor depends on the wording of the title deeds. A "survivorship destination", commonly phrased along the lines of "to A and B equally between them and the survivor of them", passes the deceased's share to the survivor automatically and generally overrides the will. Without one, the deceased's share goes through their estate. Under the Succession (Scotland) Act 2016, a divorce or dissolution can revoke a survivorship destination in favour of a former spouse or civil partner, but separation alone doesn't, so a title set up during a marriage is worth reviewing after a split. Property records in Scotland are updated with Registers of Scotland rather than HM Land Registry.

Northern Ireland

Northern Ireland uses joint tenancy and tenancy in common, but land registration is handled by Land & Property Services, with its own process for recording a death. GOV.UK points Northern Ireland owners to that service.

Joint bank accounts

Most joint accounts pass to the surviving holder, and GOV.UK notes there's usually no tax to pay simply for inheriting money in a joint account. The bank will want a death certificate before it changes the account into the survivor's sole name.

Scotland is an exception worth knowing about. HMRC's guidance says a survivorship clause on a Scottish bank account "does not by itself pass the ownership of the money in the account to the survivor". Ownership follows who paid the money in, so the deceased's contributions may still belong to their estate.

Inheritance Tax

Joint property counts for Inheritance Tax even when it passes by survivorship. The deceased's share (usually an equal share for a jointly owned home) is added to the rest of their estate. HMRC's form IHT404 is the schedule executors use to list jointly owned assets.

• Spouses and civil partners: anything passing to a surviving spouse or civil partner is usually exempt, so a home held jointly by a married couple typically doesn't create a bill on the first death.
• Unmarried partners, siblings and friends: the exemption doesn't apply. As of 2026, tax is due at 40% on the part of the estate above the £325,000 threshold (which can rise to £500,000 where a home goes to children or grandchildren), so a share of a valuable home can push the estate over.
• Joint bank accounts: HMRC normally treats each holder as owning what they paid in. If the deceased provided all of it, the whole balance can count towards their estate.

Thresholds and rates are set by the government and do change, so check the current figures on GOV.UK.

Things to Consider

• A joint mortgage stays with the survivor. Joint borrowers are usually each liable for the full loan. Check for life insurance or mortgage protection, and talk to the lender early.
• Tenants in common need an executor involved. Even though the survivor keeps living in the home, a sale needs the second trustee, and the deceased's share belongs to whoever inherits it.
• Unmarried couples have less protection. Without the spouse exemption, a survivor may face Inheritance Tax on the deceased's share, and without a will or joint tenancy they may have no automatic right to it at all.
• Pensions are separate. Workplace and private pensions usually pay out according to the scheme rules and any nomination form, not the will or the ownership of the home.
• Contested estates need proper advice. If the ownership type is disputed or someone is making a claim against the estate, speak to a solicitor.

Common Mistakes

• Assuming a will controls a jointly owned home. If it was held as joint tenants in England and Wales, or with a survivorship destination in Scotland, the survivor takes it regardless of the will.
• Leaving the deceased's name on the register. It's free to update with Form DJP, and leaving it causes delays when the survivor later sells or remortgages.
• Overlooking a Form A restriction. A survivor who expects to sell alone can be caught out when the register shows the property was held as tenants in common.
• Ignoring joint assets on the Inheritance Tax forms. Survivorship takes an asset outside the will, not outside the estate for tax purposes.