{
  "name": "UK England & Wales",
  "id": "https://openinherit.org/v3/extensions/uk-england-wales.json",
  "version": "1.1.0",
  "inherit": ">=3.0.0 <4.0.0",
  "maturity": "stable",
  "extensionType": "geographic",
  "applicableJurisdictions": [
    "GB-ENG",
    "GB-WLS"
  ],
  "providesOwnProcedure": false,
  "compatibleWith": [
    "islamic-succession",
    "jewish-succession",
    "hindu-succession"
  ],
  "legalSystems": [
    "common_law"
  ],
  "maintainers": [
    {
      "name": "Testate Technologies",
      "organisation": "Testate Technologies Ltd",
      "role": "lead"
    }
  ],
  "lastVerified": "2026-04-14",
  "dataProvenance": "Inheritance Tax Act 1984, Administration of Estates Act 1925, Inheritance (Provision for Family and Dependants) Act 1975",
  "responsibleOrganisation": "Testate Technologies Ltd",
  "description": "IHT thresholds, intestacy rules, IFPA 1975 eligibility, temporal legislation tracking for England & Wales.",
  "conformanceRules": [
    {
      "id": "uk-ew-001",
      "code": "INHERIT_COMPLETENESS_FIELD_MISSING",
      "description": "IHT nil-rate band must be specified for English estates",
      "check": "exists",
      "path": "x-inherit-uk-england-wales.nilRateBand",
      "severity": "warning"
    },
    {
      "id": "uk-ew-002",
      "code": "INHERIT_COMPLETENESS_COUNT_LOW",
      "description": "At least one executor must be appointed",
      "check": "minCount",
      "path": "executors",
      "minCount": 1,
      "severity": "error"
    },
    {
      "id": "uk-ew-003",
      "code": "INHERIT_COMPLETENESS_FIELD_MISSING",
      "description": "Testator must have a date of birth for age-based calculations",
      "check": "exists",
      "path": "people[?roles contains testator].dateOfBirth",
      "severity": "warning"
    }
  ],
  "certifiedBy": "OpenInherit",
  "certificationDate": "2026-04-04",
  "successionCoverage": "comprehensive",
  "taxCoverage": "comprehensive",
  "keyFeatures": "IHT nil-rate band, residence nil-rate band, probate registry integration, deed of variation, intestacyHierarchy (9 AEA 1925 s.46 tiers), statutoryLegacy (£322k SI 2023/877), marriageRevocation (Wills Act 1837 s.18)",
  "legalTradition": "Common law",
  "seeking": "",
  "tier": "core"
}