If you are dealing with the estate of someone who has died, you will often need to obtain a Grant of Probate. If the deceased was British or had assets in the UK, but was domiciled overseas, you may still need to apply for a Grant in England.
Whether or not you need a Grant will depend on the value and nature of assets in the estate. Unless the estate is relatively low-value, it is often the case that a Grant will be needed. There is no official definition of what makes an estate 'low-value', and whether a Grant is required will often depend upon the individual rules set by the banks, building societies or other organisations where the deceased's assets are held. For example, some banks require a Grant if the deceased's had holdings of £15,000 or more, while others have higher limits.
Types of Probate for UK assets in an estate
The type of Grant that the court makes will depend upon who is applying, and the circumstances of the estate. If there is a valid Will, and an executor is applying, the document will be called a 'Grant of Probate'. If the deceased did not make a valid Will and/or there are no executors applying, the document will be called a 'Grant of Letters of Administration'. Many organisations will always refer to the document as 'Probate' or a 'Grant of Probate'.
No matter the name given to the Grant that is made, the document always serves the same general purpose, which is for the court to confirm who it is that is legally authorised to deal with the estate.
Routes to obtaining a Grant in England and Wales
Where a Grant is required for a non-UK domiciled person, it can be obtained from the Probate Registry of England and Wales in the following ways:
- an original English Grant can be applied for; or
- where a Grant has been obtained overseas (from certain jurisdictions), that foreign Grant can be resealed and then used in the UK, in the same way as an original English Grant. This is only possible if the overseas Grant is from a particular set of countries. The full list is set out in English law.
How to apply for a Grant of Probate in England and Wales
The personal representative of the estate (the executor or administrator) will need to establish where the deceased’s was domiciled when they passed away. If the deceased’s country of domicile was England or Wales, then a Grant of Probate can be applied for in England using the standard Grant application process, even if the deceased person was living abroad when they died. In some cases, an individual may adopt a new domicile if they move overseas, or they may instead retain their English domicile.
If the deceased held substantial assets in the overseas country where they were domiciled, then their personal representative may need to obtain Probate (or the equivalent) in that country.
Where assets were also held in the UK, the personal representative may need to obtain a Grant in England, and they may need to account to HM Revenue & Customs (HMRC) for any Inheritance Tax (IHT) due. If a Grant of Probate is required in England, and IHT is payable, the report to HMRC will need to be made before the Probate application can be made.
If estate taxes have also been paid overseas, then it may be necessary to obtain a sworn statement from an overseas official confirming that all tax due has been accounted for.
Inheritance Tax
Great care needs to be taken when dealing with estates that include overseas assets because if the deceased is considered by HMRC to have been a 'long-term' resident of England and Wales then IHT may be payable on all of their worldwide assets. HMRC may look closely at report that is made to them to ensure that all tax has been accounted for.
The situation can be exceptionally complex when someone was based overseas, and had assets in the UK. If a mistake is made in reporting or paying any tax that is due, the executors or administrators could be held personally liable for any loss caused to the estate. It is highly recommended that personal representatives seek professional help from a qualified, regulated Probate lawyer to ensure that they understand how to work out what IHT may be payable, so that they can then ensure all tax liabilities are discharged.
Contact us
If you are the executor or administrator of the estate for someone who died whilst living outside the UK, which contains UK and overseas assets, and you are unsure as to what steps you should be taking, please contact our expert Probate team on 01252 733 770 or at privateclient@baker-law.co.uk. We will tell you the information required to assess the situation, and will be happy to provide you with details as to how we can assist, and an overview of the related costs.
Note: This blog was updated in June 2026.
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