Overseas Assets in UK Probate (2026): Reseal, Apostille & Cross-Border Estates

A UK grant of probate issued by HMCTS (His Majesty's Courts and Tribunals Service) in England and Wales is not automatically recognised in foreign jurisdictions. Each country has its own law on whether and how to recognise a foreign grant of probate for the purposes of releasing assets held there. The two main routes for using a UK grant abroad are: (1) Resealing for Commonwealth countries — a process by which a local Commonwealth court acknowledges ('reseals') the English grant, giving it the same authority as if it had been granted locally. Countries that reseal UK grants include Australia, Canada (most provinces), New Zealand, South Africa, Malta, Singapore, Hong Kong, and Jamaica, among others. To reseal, the executor applies to the probate registry of the country where the assets are located, producing the English grant (and an apostille, see below), identifying documents, and often a local solicitor's certificate. Fees and timelines vary by jurisdiction; (2) Applying for a local grant — in non-Commonwealth countries (USA, France, Spain, Germany, many others), the executor typically needs to obtain a separate grant of administration under local law. Most jurisdictions accept the English will and grant as evidence but require a local judge to issue their own authorising document. In the USA, different states have different rules — most will issue a 'local ancillary grant' to an English executor on production of the English grant and apostille.

An apostille is an authentication certificate issued by the Foreign, Commonwealth and Development Office (FCDO) that confirms the English grant of probate was issued by a genuine UK authority. It is required when producing the grant in any country that is a member of the Hague Apostille Convention (which includes most major jurisdictions — EU member states, USA, Australia, Canada, New Zealand, South Africa, and many others). The apostille is attached to the grant of probate as a separate certificate and confirms: the country of origin (England and Wales), the identity and capacity of the person who signed the document (the probate registrar), and the stamp, seal, or title of the court. To obtain an apostille: order it from the FCDO online at gov.uk/get-document-legalised. Cost: £30 per document. Processing: approximately 3 working days for the standard service; a same-day or next-day priority service is also available at a higher cost. The apostille must be applied to an original certified copy of the grant of probate — a photocopy of the grant cannot be apostilled. For countries that are not Hague Convention members (some African, Middle Eastern, and Asian countries), a more extensive legalisation process involving both the FCDO and the destination country's embassy in the UK is required. If the destination jurisdiction requires documents in its own language, a certified translation must be obtained from a qualified translator and the translation may also need an apostille or legalisation.

'Situs' is the Latin legal term for the place where an asset is legally located for conflict-of-laws purposes. English private international law uses situs rules to determine which country's law governs the succession to a particular asset. The key situs rules are: (1) Land and immoveable property (including leasehold property and rights over land): the situs is where the property is physically located. A villa in Spain is situated in Spain; succession to that property is governed by Spanish law (and from August 2015, by EU Regulation 650/2012 (Brussels IV), a deceased UK national can choose to have English law govern succession to all their EU assets — this is particularly relevant for UK expatriates with EU property); (2) Tangible moveable property (cars, jewellery, artwork, furniture): situated where it physically is at the date of death; (3) Bank accounts and deposits: situated where the bank branch holding the account is located; (4) Company shares: situated where the company is incorporated (for registered shares) or where the share certificate is held (for bearer shares); (5) Debts: situated where the debtor resides or where the debt is payable; (6) Life insurance policies: situated where the insurer is located. English law applies the lex situs rule to immoveable property — the law of the country where the property is located governs succession to it, regardless of the deceased's domicile or the terms of their English will. This means an English will cannot override the forced heirship rules of a foreign country (such as France, Spain, or Germany) for property located there.

UK inheritance tax applies to the worldwide assets of a person who was domiciled in England and Wales at the time of death — including overseas property, bank accounts, investments, and other assets wherever they are located. If the deceased was UK-domiciled, their entire global estate is subject to IHT at 40% above the combined nil-rate band (£325,000, plus the RNRB of £175,000 for residential property). The executor must report all overseas assets on Form IHT417 (foreign assets) as a supplementary page to the IHT400. Double taxation: if the overseas country also charges its own inheritance/estate/succession tax on the same assets, double taxation can arise. The UK has IHT double taxation conventions with 12 countries including: the USA, France, the Netherlands, Sweden, Switzerland, South Africa, Pakistan, India, Italy (treaty currently on hold), the Irish Republic, and a few others. These treaties allocate taxing rights between the two countries and/or provide a credit for foreign tax paid against the UK IHT liability. Where no treaty exists, HMRC provides unilateral relief: the overseas tax paid is credited against the UK IHT on the same asset up to the amount of UK IHT attributable to that asset. A person who is not domiciled in the UK — who is 'non-domiciled' (non-dom) for IHT purposes — is subject to UK IHT only on their UK-situated assets, not on their worldwide estate. Domicile is a complex concept distinct from residence: broadly, a person is domiciled where they regard as their permanent home.

Dealing with overseas assets in a UK estate requires parallel administration in each jurisdiction where assets are held. For each overseas country with significant assets, the executor should: (1) Identify all assets in that country — bank accounts, property, shares, pension funds, personal possessions of significant value. Request 'date of death balance statements' from each overseas bank (most require the English death certificate with apostille and the executor's identity documents); (2) Obtain a local adviser — a solicitor or notary in each foreign jurisdiction who is familiar with local succession law. In France, Spain, Italy, and most EU countries, a notaire (notary) handles estate administration; in the USA, an attorney; in Australia, a solicitor. Local adviser fees vary; (3) Determine whether the English will is valid in that country — most countries accept a will that was valid under English law, but requirements vary; a Spanish notary may need to certify the English will as valid under English law (requiring a certificate from an English solicitor); (4) Obtain local authorisation — reseal (Commonwealth) or local ancillary grant (non-Commonwealth) or notarial certificate (EU countries under Brussels IV); (5) Value the overseas assets at the date of death and include them in the IHT400 (Form IHT417 for foreign assets); (6) Pay any overseas succession/estate tax and claim relief against UK IHT where available; (7) Transfer or liquidate the overseas assets once local formalities are complete and remit proceeds to the UK estate account. The entire overseas administration process can take 6–24 months depending on the jurisdiction — considerably longer if there is local court involvement.

An English will in principle can cover worldwide assets — there is no legal requirement for separate wills in each country. Whether the English will is effective in foreign jurisdictions depends on whether those countries recognise it as formally valid and whether it complies with their own requirements. Under the Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions (1961), a will is formally valid if it complies with the law of: the place where the testator signed it; the testator's domicile or habitual residence at the time of signing or death; or (for immoveable property) the law of the place where the property is situated. Most countries are parties to the 1961 Hague Convention. An English will executed validly under English law (signed by the testator before two witnesses, both of whom also sign) will therefore satisfy the formal validity requirements in most jurisdictions. However, formal validity does not guarantee that the will's provisions are effective in every country. France, Spain, Germany, and other countries with 'forced heirship' regimes may override the will's provisions for locally situated property — a will leaving all of a French house to a charity cannot override the forced heirship rights of the deceased's children under French succession law. For this reason, many advisers recommend creating a separate will in each country where significant immoveable property is located — an English will for English assets and a Spanish will governed by Spanish law for Spanish property. The two wills must be carefully coordinated to avoid each one revoking the other.

EU Succession Regulation 650/2012 (known as 'Brussels IV') is an EU regulation that came into force on 17 August 2015. It provides that, in cross-border EU estates, the law of the country of the deceased's habitual residence at the time of death governs the succession to their entire estate (both moveable and immoveable assets throughout the EU). Crucially, Brussels IV allows an individual to make a choice of law in their will: a person can elect for the law of their nationality to govern their EU succession. For a British national living in France, Brussels IV meant they could elect in their will for English law to govern their entire EU estate — overriding French forced heirship rules. The Brexit effect: the UK never implemented Brussels IV into domestic law and, following the UK's departure from the EU on 31 January 2020 (with the transition period ending 31 December 2020), Brussels IV no longer applies to UK estates. UK nationals living in EU countries can no longer elect English law under Brussels IV — or more precisely, EU courts will not recognise a Brussels IV choice of English law in a UK will, because the UK is now a 'third country' outside the regulation. The practical implication: UK nationals with EU property should review their wills and consider obtaining local EU wills to deal with EU assets under local law, particularly where forced heirship rules in the relevant country would override an English will. Spain has particularly active inheritance law that can affect UK expatriates with Spanish property.