Will my home go to my children?

I AM British, I live alone in France and my children live in the UK. Will my home, which cost €117,000, automatically go to them after I die, and will they pay any inheritance tax? Are the procedures to transfer it into their name simple? K.B.

Notaire François Trémosa said your home will automatically go to your children, in equal shares.

They would have to pay inheritance tax only if the value of the home was more than €312,000 (although that could change).

According to the Franco-British tax convention on inheritance, no tax will be due in the UK, as the house and the deceased person would be in France.

The formalities for transfer of ownership are relatively simple and are done by a notaire.