Overseas Assets and Probate: What Executors Need to Know

Overseas assets are one of the most common causes of delay and unexpected complexity in estate administration. An English Grant of Probate does not automatically carry legal authority in other countries. Each foreign jurisdiction has its own rules about what proof of authority an executor needs before they can deal with assets located there. This guide explains your options and what to expect.

Why the English Grant Does Not Automatically Work Abroad

A Grant of Probate issued by the Probate Registry in England and Wales gives you legal authority to administer assets in England and Wales. It is a domestic document. For assets located in another country, that country's legal system governs what authority you need to deal with them.

Some countries are very straightforward and will accept a properly authenticated copy of the English grant. Others require you to go through a separate local legal process. The approach depends on the country and, often, the type of asset involved.

Option 1: Resealing in Commonwealth Countries

Several Commonwealth countries have arrangements that allow an English Grant of Probate to be "resealed" by their local court. Resealing means the foreign court stamps the grant with its own seal, giving it legal effect in that jurisdiction without requiring a completely separate probate application.

Countries where resealing is generally available include Australia, New Zealand, Canada, and many other Commonwealth jurisdictions. The process involves applying to the relevant court in that country, usually through a local lawyer, with an apostilled (authenticated) copy of the English grant and a certified copy of the will.

Resealing is generally faster and cheaper than a full foreign probate application, but it still takes time and requires local legal assistance.

Option 2: Ancillary Probate

In countries without a resealing arrangement, you may need to obtain a separate grant of probate (sometimes called ancillary probate or foreign probate) in that country. This means applying to the foreign country's probate system or equivalent, presenting the English will and grant as supporting documents, and obtaining a locally issued authority.

This process can be significantly longer and more expensive than the English probate itself, particularly in countries with complex bureaucratic or legal systems. You will almost certainly need a local lawyer in that country to assist.

Option 3: Apostilled Documents

Some countries, particularly for bank accounts and moveable assets (as opposed to real property), will accept a copy of the English grant with an apostille certificate attached. An apostille is an authentication stamp issued under the Hague Apostille Convention that confirms the document is genuine. It can be obtained through the UK Foreign, Commonwealth and Development Office.

Always check with the specific institution holding the asset (such as the foreign bank) before relying on this approach. Institutions vary in what they will accept.

Inheritance Tax on Worldwide Assets

If the deceased was domiciled in England and Wales (broadly meaning it was their permanent home), their worldwide assets are subject to UK inheritance tax, regardless of where those assets are located. This means overseas property, foreign bank accounts, and investments held abroad all need to be included in the IHT calculation.

You will need to value the overseas assets at the date of death and convert the values to pounds sterling using the exchange rate at that date. Include these figures on the IHT account submitted to HMRC.

Double Taxation Treaties

Some overseas assets may also be subject to inheritance or estate tax in the country where they are located. To prevent the same asset being taxed twice, the UK has double taxation treaties with a number of countries including the United States, France, South Africa, the Republic of Ireland, and several others.

Where a treaty applies, you pay tax in one country (or pay a reduced combined amount) rather than full tax in both. HMRC can provide credit for foreign tax paid against the UK IHT liability on the same asset.

Not every country has a treaty with the UK. Where no treaty exists, you may have to pay tax in both jurisdictions, though you may be able to claim unilateral tax relief in the UK. Take professional advice if significant overseas assets are involved.

Situs Rules: Where Is an Asset Located?

For IHT purposes, the location of an asset (its "situs") is determined by legal rules, not just where it physically is:

Asset type	Situs for IHT purposes
Land and property	Where the property is located
Bank accounts	Where the bank branch is located
Shares in a company	Where the company is incorporated
Debts owed to the deceased	Where the debtor resides
Tangible moveable property	Where the item physically is
Cryptocurrency	Complex and often contested; generally the deceased's domicile

Foreign Property

Property located outside England and Wales almost always requires some form of local probate process before it can be transferred or sold. This is separate from the English probate and runs alongside it, usually in parallel.

For foreign property, you will typically need:

• A local lawyer in the country where the property is situated
• Translated copies of the will and English grant (certified translations)
• Apostilled documents as required by the local jurisdiction
• Compliance with any local forced heirship rules (some countries restrict how property can be passed, regardless of what the will says)

Foreign property is often the single biggest cause of delay in estates with overseas elements. Start the process early and instruct local lawyers as soon as the death occurs.

Foreign Bank Accounts

Foreign bank accounts are often simpler to deal with than property. Many foreign banks will release funds on receipt of an apostilled English grant and a death certificate, sometimes with a certified translation. Contact the specific bank directly as early as possible to find out exactly what documentation they require.

Where the balance is modest, some banks have their own small estate procedures that bypass the need for full probate documentation.

EU Succession Regulation

Since the UK left the European Union, the EU Succession Regulation (which allowed EU residents to elect for the law of their nationality to govern their whole estate) no longer applies to UK estates in the same way. For assets held in EU member states, you will generally need to follow the local process in each country. Some EU countries have their own procedures for dealing with assets owned by foreign nationals. Take advice from a lawyer in the relevant EU country.

What Information to Gather First

For each overseas asset, establish:

• The country and exact location
• The type of asset (property, bank account, shares, other)
• The approximate value
• The name of the institution or the details of the property
• Any account numbers, title deeds, or registration documents

This information forms the basis of instructions to local lawyers and feeds into the IHT account.

Timeline Implications

Overseas assets almost always extend the administration timeline. A UK estate without overseas complications might be fully administered in 9 to 12 months. Adding overseas property or accounts with complex local requirements can add a further 6 to 18 months, or more.

Managing beneficiaries' expectations about timing is important. Be upfront that overseas elements take longer and that delays are outside your control.

When to Get Professional Help

For any estate with significant overseas assets, specialist advice is strongly recommended. International estate administration lawyers, and firms that specialise in cross-border estates, can coordinate the local legal processes in different countries and advise on IHT and double taxation. The costs are paid from the estate as a testamentary expense.