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Good morning, thank you for contacting Just Answer my name is***** am a solicitor and I will be assisting you today. To clarify, the tree is on your land however the neighbours would like to cut back the branches overhanging into their garden?
I presume you do not wish to consent to the pruning?
Thank you for the confirmation, this is a common occurrence between neighbours however that being said the matter still needs to be dealt with.
In regard to branches and roots growing over boundaries this can amount to a nuisance and/or trespass onto a neighbours land. The overhanging pieces can be chopped off as can roots growing underground but they do not belong to anyone other than the tree owner, so the pieces should be given back to the tree owner although an agreement can be made for them to be disposed of by a specialist.
Consent is only needed to trim trees which are protected by a Tree Preservation Order and a licence may be needed to fell trees which are not protected by a TPO, however this does not appear to be the case here.
Your neighbour is not allowed to kill the tree or cut the routes back so far that the tree becomes destabilised.
I understand that this is not the answer you are seeking however I can only advise of the facts from the information provided.
Glad to be off assistance, I wish you all the best going forwards (sorry it was not better news).