Is there any other option than leaving to friends who will pay 60% tax?

What happens to people with no closer relatives than first cousins? I have no close relatives to leave my French house to and anyone I do leave it to (friend or relative) will have to find a lot of money to pay the government if they want to be able to take possession of the house. Is there any other option?

You will be able to leave your French property to friends, by writing a will, probably a French will, but it could also be an English/Scottish will.

However your friends are not related to you, and as such they would be subjected to inheritance tax at 60%, with only a negligible tax-free allowance.

If you are UK tax-resident, and the size of your estate allows this, you could perhaps consider leaving extra gifts to your friends under your English will that may help to cover the tax-bill.

Alternatively, you may consider making a charitable legacy of your French property. If you are considering this option, take care in the choice of charity.

Making a charitable gift in France can require much active intervention by the beneficiary charity in France, which can give rise to substantial involvement from the charities trustees and legacy officers, and even – perhaps surprisingly – a fair amount of up front expense in accepting the gift.