We often deal with estates that involve more than one country. In some cases, that’s because the person had property abroad, or they had bank accounts or investments in other jurisdictions.
It is not always the case that a UK Will and a grant of probate will, by themselves, give the executors everything they need to deal with assets overseas.
There are routes through international probate to make sure that the estate is managed and distributed properly. If you have interests overseas, it is worth making the proper arrangements early.
This avoids unnecessary complications for your executors in the long run.
Will a UK grant of probate work overseas?
Certain countries, particularly some Commonwealth and other common-law jurisdictions, have procedures allowing a UK grant to be resealed. That means that the foreign court or authority recognises the English grant and the personal representatives can use it to administer assets in that country.
However, resealing is not available everywhere, and the requirements vary between jurisdictions. Some countries may require a completely separate local probate process.
This is particularly important to bear in mind if you have significant assets overseas. Before you assume your executors will be able to access them, it is worth establishing exactly what the relevant country requires. We can advise you on this.
Should you have separate Wills?
For people with assets in several countries, it can sometimes make sense to have separate Wills for different jurisdictions.
For example, you might have an English Will dealing with your UK assets and a separate Will dealing specifically with property in another country. This can make the local administration of an overseas estate more straightforward and, in some circumstances, allow assets to be accessed more quickly.
However, multiple Wills must be drafted very carefully. A new Will intended to cover one country should not accidentally revoke a Will covering another.
It is therefore important to ensure that the Wills work together. One approach is to have a carefully drafted sweeper Will dealing with assets that are not specifically covered by the jurisdiction-specific Wills.
In the UK, HMRC recognises that an estate may include a separate Will for foreign assets when reporting an estate for UK Inheritance Tax purposes.
Trusts may not work in the same way in different jurisdictions
Trusts can be used in the administration of an estate when the beneficiaries are under 18. The money is held on trust until they turn 18 so that they inherit the money when they are more financially savvy.
Trusts can also be used in Wills to support disabled loved ones, or blended families. For example, you may set up a Life Interest Trust to allow a second spouse to live in a home for life, while keeping the property capital for children from a first marriage.
These are all sensible options for succession planning. However, a trust established under English law is not necessarily recognised by other countries in the same way.
Some countries view trusts as legally non-existent, which would mean that property would pass directly to named beneficiaries. The trust would effectively be sidestepped in these jurisdictions.
If you want to use trusts as part of your succession planning, we can advise you on the best way to do this to make it legally effective.
International taxation can be very different
There may also be tax to consider in both the UK and the country where the asset is situated.
The UK Inheritance Tax position changed from 6 April 2025, with long-term UK residence now playing an important role in determining how overseas assets can be brought within the UK Inheritance Tax regime. If you are a long-term UK resident, your overseas assets may be subject to UK Inheritance Tax.
At the same time, the country where the asset is located may impose its own inheritance, estate, succession or other taxes. Double-taxation agreements and foreign tax credits may sometimes help where the same assets are taxed in more than one country.
The language barrier
If your assets are in a country where English is not the official language, the practical process can be more involved.
Documents may need to be translated, certified or legalised. Local courts, banks and registries may require different forms of evidence from those familiar in England and Wales.
The Law Society notes that where someone was domiciled outside England and Wales, documents issued in another country may need to be sealed and certified, and documents in another language may require an official translation when dealing with an English probate application.
Make an international plan
The most important lesson when dealing with an international estate is not to assume that your UK arrangements will automatically be recognised overseas.
Before making or updating your Will, identify every country in which you own property, bank accounts, investments or other significant assets. Using that information, we can help you establish:
- whether an English grant can be resealed
- whether a separate local Will would be appropriate
- whether trusts are recognised in the relevant jurisdiction
- what the local succession rules are
- what taxes may apply
- what documents, translations or local procedures will be required.
International probate is rarely a case of simply taking an English Will and applying it around the world. With the right advice now, you can help your executors avoid unnecessary delays, expense and uncertainty when your estate needs to be administered.
Get in touch with Helen Freely in our Private Client team to guide you through your international probate matter at hf@branchaustinmccormick.com.
