One thing I would add for UK nationals is, even if you are no longer UK domiciled, it would be better to appoint non UK based Executors of your Will. If you are non UK domiciled, all your assets are outside the UK and you have overseas Executors then you will avoid the UK probate process and your overseas Executors will be able to pass your assets on to your next of kin without probate authority. Under UK probate rules, Executors do not have authority to pass assets on until all taxes (including IHT) have been paid and if they do, they themselves are on the hook. If the UK based Executors have any doubt about your domicile status therefore they may be reluctant to pass your assets on without seeking guidance from the Inland Revenue to cover themselves. This would bring you into focus and you run the risk of the Revenue challenging your domicile status. There is absolutely no need to have UK based executors even if your Will is subject to UK law.