Probate with Foreign Assets UK: Executor's Guide

Overview

Probate involving overseas assets is the process of administering an estate where the deceased owned property, money or other assets in a country outside the UK. In practical terms, the executor or personal representative has to apply UK probate procedures to the assets located here while also engaging with the legal system of each country where foreign assets are held.

That often means obtaining a UK grant of probate for the English and Welsh assets, then either resealing that grant in a foreign jurisdiction (where local law permits) or starting a separate succession process abroad. Each country treats inheritance differently.

Some recognise UK executors, others insist the heirs deal directly with the estate, and many apply forced heirship rules that override the terms of an English will. Tax is a further layer, because the deceased's domicile, not just their nationality or residence, determines how inheritance tax applies to worldwide assets. Understanding these moving parts early tends to save months of delay later on.

Key steps

1. Establish the deceased's domicile. Domicile is a legal concept separate from residence or nationality, and it drives how UK inheritance tax treats worldwide assets. Gather evidence about where the deceased had their permanent home, family ties, property holdings and intentions. If domicile is unclear or contested, take guidance before making assumptions, because the answer shapes the whole estate.
2. Identify and locate every asset. Build a full inventory covering both UK and overseas holdings. This includes bank accounts, shares, pensions, holiday homes, timeshares, foreign business interests and digital assets held with overseas providers. Ask for recent statements, title deeds and valuations in the local currency, and note which country each asset sits in, as this determines which legal system governs it.
3. Apply for the UK grant of probate. Submit the probate application to the Probate Registry covering the assets situated in England and Wales, along with the relevant inheritance tax forms. The UK grant generally does not automatically unlock foreign assets, but it is usually the starting point and is often needed before any cross-border steps can be taken.
4. Deal with each foreign jurisdiction separately. Some Commonwealth countries allow a UK grant to be resealed locally, which is relatively quick. Elsewhere, you will typically need to instruct a lawyer or notary in that country to open a local succession file, translate documents and satisfy any forced heirship or local tax requirements before the asset can be transferred or sold.
5. Settle tax, convert proceeds and distribute. Once foreign assets are released, deal with any local inheritance, succession or capital gains taxes, then consider how double taxation relief interacts with UK inheritance tax. Repatriate funds through a regulated route, keep clear currency conversion records, and only distribute to beneficiaries once all liabilities on both sides are settled.

Common questions