Foreign Probate Recognition UK: Resealing, Overseas Grants and English Assets
Updated 31 May 2026 · 9 min read · International Estates & Probate
When a person dies outside England and Wales but leaves assets here — a bank account, a property, shares — their overseas executor needs authority to deal with those English assets. Whether they can use their foreign grant of probate directly, reseal it in England, or must obtain a separate English grant depends on which country issued the grant and the nature of the assets involved.
The Problem: English Assets Need English Authority
English banks, Land Registry, and share registrars require either:
- A grant of probate or letters of administration issued by the Probate Registry in England and Wales; or
- A resealed overseas grant — a foreign grant that has been formally recognised and stamped by the English Probate Registry.
A foreign grant of probate, by itself, carries no legal authority in England and Wales. An Australian executor cannot simply produce their Australian grant at a UK bank and expect the account to be released — formal English recognition is required first.
Route 1: Resealing — Commonwealth and Designated Countries
The Colonial Probates Act 1892 (as extended by Orders in Council) allows grants of probate or letters of administration from Commonwealth countries and designated territories to be resealed in England and Wales. Once resealed, the grant has the same legal effect as if it had been originally granted in England.
Countries Whose Grants Can Be Resealed
The main countries whose grants are eligible for resealing include:
Eligible for resealing
- Australia (all states)
- New Zealand
- Canada (all provinces)
- South Africa
- Singapore
- India / Pakistan
- Gibraltar / Malta / Cyprus
- Channel Islands / Isle of Man
- Many other Commonwealth countries
NOT eligible — fresh English grant needed
- United States (all states)
- France / Germany / Spain
- Italy / Netherlands
- Other EU member states
- Switzerland / Norway
- Japan / China
- Most non-Commonwealth jurisdictions
How to Reseal
To reseal a foreign grant, the personal representative applies to the Family Division (Probate) or a district probate registry. They must file:
- The original or a sealed certified copy of the foreign grant.
- A certified English translation if the grant is not in English.
- The original or certified copy of the will (if any), together with a translation.
- A statement of the deceased’s assets and liabilities in England and Wales.
- An Inheritance Tax account (IHT400 or IHT205/C5) if required.
- The applicable probate fee.
The Probate Registry examines the documents and, if satisfied, reseals the grant. The process typically takes several weeks. Once resealed, the grant can be used to collect and deal with English assets in exactly the same way as an English grant.
Route 2: Fresh English Grant — Non-Commonwealth Countries
Where the foreign grant cannot be resealed — US, EU, and non-Commonwealth countries — the personal representative or a beneficiary must apply for a fresh English grant of representation as if the deceased had died with a purely English estate. This requires:
- Filing the English probate application with the Probate Registry.
- Producing the original death certificate and will (if any).
- Completing the IHT account if the English assets exceed the excepted estate threshold.
- Paying the English probate fee.
The English Probate Registry will apply English conflict of laws rules to determine the will’s validity: for movable property (bank accounts, investments), the law of the deceased’s domicile at death determines validity; for immovable property (land in England), English law governs validity. A will that is valid in the US or France will generally be treated as valid in England for movable property if it meets the requirements of the deceased’s domicile — but local English solicitors should be instructed to navigate the specific rules.
Inheritance Tax on English Assets of Foreign Estates
Regardless of the probate route, UK inheritance tax (IHT) applies to:
- All UK-situated assets of a foreign domiciliary — land and property in England and Wales, UK bank accounts, UK equities and gilts.
- Worldwide assets of a person who was domiciled (or deemed domiciled) in the UK at death.
Key practical points for foreign estates with English assets: the IHT account must typically be submitted and any IHT paid before the English grant is issued or the resealing is completed. Double tax relief treaties between the UK and the deceased’s country of domicile may reduce the overall bill where the same assets are taxed in both countries. Advice from an English tax specialist should be obtained early in the administration.
Planning Ahead: Multi-Jurisdictional Wills
For anyone who holds assets in more than one country, the most practical approach is to have a separate will in each relevant jurisdiction, each limited to the assets in that country and each with an express clause confirming it does not revoke the other wills. This avoids delay (the local will can be probated locally without waiting for a foreign grant to be resealed or a fresh English grant to issue) and avoids the risk that a single will fails to meet local formalities in one country. An English solicitor should draft the English will; a local notary or solicitor should draft each foreign will. The WillSafe UK will kit covers England and Wales assets only — if you hold overseas property, a separate local will for that jurisdiction is recommended.
FAQs
When is a foreign grant of probate recognised in England and Wales?
England and Wales does not have a general system of automatic mutual recognition of foreign grants of probate. Whether and how a foreign grant is effective in England depends on whether the country of origin is a 'recognised country' for resealing purposes, and on the nature of the assets to be collected. For countries outside the resealing framework (including most EU member states), a separate English or Welsh grant of representation must be obtained to deal with English assets. For countries within the resealing scheme (Commonwealth countries and certain others), the foreign grant can be resealed by the Senior Courts Costs Office (SCCO) or a district probate registry, giving it the same effect as if granted in England. Whether a fresh grant or a resealing is required depends on: (1) the country of the foreign grant; (2) the type of assets involved; (3) the nature of the grant itself.
What is resealing a foreign grant of probate and how does it work?
Resealing is the process by which a grant of probate or letters of administration issued in a Commonwealth country or a British overseas territory is given effect in England and Wales. It is governed by section 2 of the Colonial Probates Act 1892 (as extended by Orders in Council). Once resealed, the foreign grant has the same effect as if it had been originally granted in England and Wales — the personal representative can use it to collect English assets, including bank accounts, investments and registered land. To reseal, the personal representative applies to the Family Division (Probate) or a district probate registry, filing the original or certified copy foreign grant, a certified English translation (if the grant is not in English), the original or certified copy will (if any), and a statement of assets and liabilities in England. An Inheritance Tax account may also be required. The resealing process typically takes several weeks.
Which countries' grants can be resealed in England and Wales?
The countries whose grants can be resealed under the Colonial Probates Act 1892 (as extended) include the majority of Commonwealth countries and British overseas territories. The list includes: Australia (all states and territories), New Zealand, Canada (all provinces), India, Pakistan, South Africa, Singapore, Malaysia, Hong Kong (grants made before handover in 1997), Cyprus, Malta, Gibraltar, the Channel Islands, Isle of Man, and many others. Notably excluded are: the United States (US grants cannot be resealed — a fresh English grant is required), France, Germany, Spain, Italy, and other EU member states (no resealing mechanism — fresh English grant required), and non-Commonwealth jurisdictions generally. The full list of designated countries is set out in the Colonial Probates Act Application Order 1965 and subsequent statutory instruments. Always verify the current list before advising, as it changes.
What happens if the foreign grant cannot be resealed — for example, a US or EU estate?
If the deceased held assets in England and Wales and the foreign grant cannot be resealed (US, EU, non-Commonwealth jurisdictions), the personal representative or beneficiary must apply for a fresh English grant of representation. This means applying to the Probate Registry in England as if the deceased had died with an English estate — filing the death certificate, the will (if any), an IHT account, and paying the probate fee. The English court will consider the will's validity under English conflict of laws rules: for movable property, the law of the deceased's domicile governs validity; for immovable property (land in England), English law governs. Once the English grant is issued, it can be used to collect and deal with the English assets. This process is more expensive and time-consuming than resealing and often requires an English solicitor.
Does a foreign domiciliary's estate pay UK inheritance tax?
IHT applies to UK-situated assets of any person regardless of domicile, and to worldwide assets of persons domiciled in the UK. If the deceased was domiciled outside the UK (a foreign domiciliary), IHT is charged only on UK-situated assets — land and property in England and Wales, UK bank accounts, UK shares and gilts. Foreign domicile can significantly reduce the IHT bill if the deceased's estate was principally held abroad. Key issues: (1) Domicile is determined at the date of death and is a question of fact — not just residence or nationality. (2) Deemed domicile rules: a person who was domiciled in the UK at any point in the 3 years before death is treated as UK-domiciled for IHT, regardless of where they actually lived at death; similarly, a person resident in the UK for 15 of the 20 tax years ending in the year of death is UK-domiciled for IHT. (3) UK situs assets of a foreign domiciliary are included in the IHT estate at full market value. (4) Double taxation relief may be available under a bilateral tax treaty between the UK and the deceased's country of domicile.
Can a single will cover assets in multiple countries?
A single will can, in principle, cover worldwide assets. However, a single-will approach often creates practical problems in multi-jurisdictional estates: (1) Foreign formalities — a will valid in England may not meet the execution requirements of the foreign country (different number of witnesses, notarisation requirements, requirement to be in the local language). The Hague Convention on the Law Applicable to Succession to the Estates of Deceased Persons provides that a will is formally valid if it meets the requirements of the testator's habitual residence, domicile, nationality, or the place where the will was made — but not all countries follow this. (2) Forced heirship — civil law countries (France, Spain, Germany, Italy) reserve fixed shares for children that cannot be overridden by a foreign will. Post-Brexit, UK nationals in EU countries can no longer elect English law under the Brussels IV Succession Regulation to avoid forced heirship rules on EU-situated property. (3) Multiple probates — most countries require their own probate process for locally-situated assets. A separate local will (limited to local assets, with an express non-revocation clause) avoids delay and foreign legal costs. Practical advice: list all assets by country; consult a solicitor in each relevant jurisdiction; consider separate local wills for foreign real estate.
Secure Your English Assets with a Valid English Will
If you hold assets in England and Wales, a valid English will naming executors ensures those assets can be administered quickly and without the delays of a foreign probate recognition process. WillSafe’s DIY will kit is designed for England and Wales and covers all your UK assets.
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