International estates

Our expert probate lawyers specialise in estate administration for non-domicilied individuals and those with international assets.

We have strong links with a wide range of legal experts in a range of jurisdictions, including the US, Spain and Poland.

What happens when someone who doesn’t live in the UK dies with assets in England?

When someone who lives outside the UK dies leaving assets in England, a grant of representation to their estate may be obtained overseas (although not all jurisdictions work this way). If there is a foreign grant of representation, it is unlikely to be recognised in England. In such cases an application to the English Court for a grant will be required.

Generally, if the foreign grant of representation was issued in a Commonwealth country, it is possible to have this resealed at a Probate Registry in England.

This process is relatively straightforward although the usual IHT reporting will need to be made before applying for the grant of representation. An official and court sealed copy of the grant of representation and will (if applicable) will need to be presented with the application for reseal.

The resealed grant should be sufficient authority to deal with the English asset(s). If we need to deal with the post grant work for a resealed grant, then this can be arranged by signing a power of attorney authorising us to administer the English estate.

If a foreign grant was issued outside of the Commonwealth, it will not be possible to reseal the foreign grant and a full grant application will need to be made to the Probate Registry in England & Wales.

These applications can be complicated and the Court will need to be satisfied of the domicile* position of the deceased, and the entitlement to administer the estate, before issuing the grant of representation. Again, the usual IHT reporting needs to be made.

Who is entitled to make such an application will be dependent on the circumstances of each individual estate and we would invite you to get in touch should you need to make such an application.

As mentioned above, in order to obtain any of grant of representation in England, an inheritance tax return will need to be submitted. This is regardless of whether there is inheritance tax to pay.

*Please note that from 6 April 2025, the current IHT regime for individuals domiciled outside England and Wales will be replaced by a new regime based on residence rather than domicile.

How do I reseal probate in the UK?

Resealed grants are issued by the Probate Registry in England & Wales.

In order to obtain a resealed grant, the estate will need to complete the required Inheritance Tax (IHT) reporting and pay the IHT (if any) The IHT reporting and tax payable depends upon the value and nature of the deceased’s taxable estate at the date of death.

An official copy of the grant certified by the issuing court in the foreign jurisdiction will need to be provided alongside a similarly certified copy Will (if there is one) in order to obtain a grant. The personal representatives also need to supply the appropriate authority for a resealed grant to be issued.

Our expert team of lawyers are experienced in making such applications and can guide you through the process.

What is domicile?

Domicile is a different concept to residence or nationality. It has tax consequences, but can also affect how land and buildings in England & Wales pass on death. A non-domiciled person is someone whose domicile is in a country or territory outside England & Wales (such as France, a canton of Switzerland or a state in the US). Being non-UK domiciled can be beneficial for inheritance tax (IHT) purposes*. For IHT purposes, you can be resident outside England & Wales, but still be domiciled here in certain circumstances. The law surrounding domicile is highly complex.

*Please note that from 6 April 2025 the current regime will be replaced by a new regime based on residence rather than domicile, and the IHT effects will be substantially different.

Do you have to pay Inheritance Tax on UK assets if you are not domiciled here?

Currently, the worldwide estate of a UK domiciled individual is subject to IHT at a rate of 40% over and above the available nil rate band. However only the UK estate of a non-domiciled individual is subject to inheritance tax. With UK IHT being one of the highest rates of tax in the world, a non-domicile status certainly can assist with tax planning opportunities.

UK domiciled clients with worldwide assets can often become subject to tax in both the UK and the foreign jurisdiction in which the assets are held. The personal representatives would need to consider relevant treaties or reliefs to limit the double taxation burden. These reliefs and treaties are generally only applicable when the foreign jurisdiction has also imposed a tax similar to UK IHT which many jurisdictions do not.

IHT for non-domiciled taxpayers is a very complicated area of law but generally if you are domiciled outside the UK (and not caught by the deemed domicile rules for IHT), only your UK assets would be subject to IHT on your death. If you believe you are not domiciled in the UK you should take specialist advice to review this.

From 6 April 2025, the current regime will be replaced by a new regime based on residence rather than domicile.

If an individual is considered to be Long-Term Resident in the United Kingdom in any given tax year, then all their property wherever it is situated will be subject to IHT. Similarly, if an individual is not considered to be Long-Term Resident then IHT will only apply to their property situated in the United Kingdom. Special rules may apply under certain double tax treaties.

To be considered Long-Term Resident in a tax year, an individual must have been tax resident in the United Kingdom in 10 or more of the preceding 20 tax years.  This is established under the Statutory Residence Test, and means that individuals can be treated as Long-Term Resident after they have left the UK.

Those under the age of 20 will be considered Long-Term Resident if they have been tax resident in the United Kingdom for at least half the tax years since birth.

What is the difference between domicile and residence?

Residence is generally where you live. As international travel has become commonplace, most countries have a test to determine whether you are resident there, based mainly on where you spend most of your time. In the UK, this is the Statutory Residence Test, and it takes into account other factors as well as simply time. If you are resident in more than one country based on their residence tests, you will need to look at double tax treaties to see if they help to determine your status (and to avoid possible double taxation).

There are three types of domicile that a person can have, and every person must have a domicile but no more than one at any time. The first is the domicile of origin, which revives throughout life in the absence of any other domicile. This is the domicile acquired at birth (based on your father’s domicile if your parents were married when you were born). It can change while you are a child, if your father’s domicile changes. In this case, it becomes a domicile of dependency. Women who married before 1974 also acquired a domicile of dependency from their husband.

Once adult, your domicile of origin (or dependency depending on the circumstances) continues to apply unless and until it is replaced by a different domicile of choice. To acquire a domicile of choice requires living in a country with the intention of remaining there permanently or indefinitely. The assessment of intention gives rise to much debate with HMRC, who take into account a wide range of factors including the length of time spent in a country, the ties in that country, the reason for being there, plans to leave, ties with other countries, family and work circumstances and many others. It is not easy to assert an overseas domicile after living and working in the UK for many years, in the absence of compelling evidence.

In addition to the concept of domicile at general law, there are currently particular rules that apply to domicile for tax purposes (such as becoming “deemed” domiciled in the UK for IHT purposes after being resident here for 15 years out of the preceding 20 years).  As mentioned above, this is set to changed with effect from 6 April 2025.

It is possible to be a non-UK domiciled individual for IHT purposes but a UK resident for income tax and CGT and vice versa.

How do I lose my domicile status?

Losing a domicile and acquiring a new domicile of choice (or reviving a domicile of origin) requires a complete abandonment of the previous domicile. For example, if a UK domiciled taxpayer disposed of all their assets in the UK and moved to Germany with the intention of spending the rest of their life there (and demonstrated this by acquiring a home and forming ties there), they could acquire a domicile of choice in Germany. To determine this it would be necessary for there to be evidence that they were basing their life there. However, even if the taxpayer was able to demonstrate the necessary intention, there are UK tax rules that could determine how effective that departure is for tax purposes. For Inheritance Tax, if the taxpayer was resident in the UK for 15 of the last 20 tax years immediately before an Inheritance Tax charge arises, they will still be treated as being domiciled here for IHT purposes.  With effect from 6 April 2025, the concept of “deemed domicile” is being replaced for IHT purposes, by whether a taxpayer is Long-Term Resident in the United Kingdom.  They will be if they have been tax resident in the United Kingdom in 10 or more of the preceding 20 tax years.

If you are planning on leaving the UK you should obtain legal advice specific to your circumstances to ensure you understand when and how you will ceased to be either deemed domiciled or no longer Long-Term Resident under the rules.

Will domicile still be important after 6 April 2025?

Yes!  English law provides that an individual’s moveable assets (such as bank accounts or investments) pass in accordance with the law of their domicile, whereas immoveable assets (such as a property) pass in accordance with the law of where they are located.  Civil law countries often provide that certain people are entitled to a share of an individual’s estate (often referred to as “forced heirship”). Domicile is also still relevant to certain marriages even where a couple live in the United Kingdom.

Why would a grant be resealed?

Foreign grants of representation are not usually recognised by English companies or the Land Registry. Therefore, in order to deal with English assets, a resealed grant will be required (if the foreign grant was issued in a Commonwealth country) or otherwise a full grant of representation issued in England & Wales would need to be provided (if the grant was issued outside of the Commonwealth).

Whether a grant needs to be resealed depends upon the type of asset held in England and the entity which will register the transfer. For example, individual banks have differing requirements on releasing funds without sight of a valid grant of representation. NS&I, one of the UK’s largest financial institutions, has a threshold of £5,000 before insisting on a resealed grant. If property (real estate) is owned in England, then the Land Registry would need to see a grant of representation.

It is not the will which is resealed, it is the grant issued by the Commonwealth country. It is entirely possible to reseal a grant of letters of administration (or similar) in the UK if the deceased did not leave a valid will.

Let our highly experienced Probate and Will, Trust & Estate Disputes teams help minimise the stress for you at a difficult time. We offer a wide range of options, depending on how much support you need.

As one of the largest teams of probate and contentious probate lawyers in Kent and the South East, we have a vast depth and breadth of experience and combine sensitivity with a practical approach to dealing with even the most complicated of issues. Our award winning team specialises in administering complex, high and ultra-high net worth estates, as well as estates with agricultural and business assets.

If problems arise, our highly regarded Will, Trust & Estate Disputes lawyers help resolve issues as quickly and cost effectively as possible. We can also draw on expertise from our Wills, Estate & Tax Planning, Tax Management and Residential Property & Conveyancing teams as needed.

Our probate experts also have a great deal of experience in working on international estates and the complexities involved here and have a trusted network of overseas lawyers we work with regularly.

We also have specific expertise in dealing with unusual assets and holding structures. In addition, our team can assist with heritage assets and reliefs, conditional exemption and offers in lieu of tax.

We understand what it means to lose someone and that each estate is unique. This is why we offer a bespoke service, delivering support tailored to your individual needs at this difficult time.

• Full estate administration: We will deal with each aspect of the probate process, so you are not burdened with the responsibility
• Executor support service: You choose which parts of the process you want to carry out yourself and which parts you would like to hand over to our probate experts
• Grant-only service: We apply for the Grant of Representation on your behalf, enabling you to do the rest of the work yourself
• Independent Administration: A service for estates where those involved in administering an estate feel that they can go no further with the process and require an Independent Administrator to be appointed to resolve the issue.

Our probate questionnaire can help identify the type of help you may need.