Modern estates rarely stop at the coast. A holiday apartment in the Algarve, a savings account from a work posting in Dubai, a small US brokerage account, timeshare weeks in Tenerife, a Swiss pension pot: all of these turn a straightforward English probate into a cross-border administration.
The rules on what is taxed in England and Wales, what needs a separate foreign grant, and which country’s inheritance rules apply can pull in different directions. Missing a step, such as failing to notify a French notaire or overlooking US estate tax on a modest brokerage account, can cost beneficiaries real money and delay distribution for months.
Plain-English guide written by Simon Jenkins — covering every stage of the probate process.
What Counts as a Foreign Asset?
A foreign asset, for probate purposes, is anything owned by the deceased that is situated outside the United Kingdom. The situs of an asset is determined by legal rules rather than by where the paperwork happens to sit in a filing cabinet. Common categories include:
- Overseas real property such as villas in Spain, apartments in France, farmland in Ireland, or holiday homes in Portugal, the US or Italy.
- Foreign bank accounts, including legacy accounts from time spent working abroad and expat accounts in the Channel Islands or Isle of Man.
- Investments and shares held on foreign registers, including US-listed stocks held directly rather than through a UK broker.
- Timeshares and fractional ownership, which can be surprisingly difficult to value or dispose of.
- Foreign pensions and life policies, particularly QROPS-style arrangements and offshore bonds.
- Business interests such as shares in foreign companies or partnerships.
Getting the situs right matters: it determines both the tax treatment and which country’s grant of representation is needed to unlock the asset.
Domicile Versus Residence: Why It Drives the Tax Bill
For inheritance tax (IHT), the key question is not where the deceased lived but where they were domiciled at death. Domicile is broadly the country the person treated as their permanent home, with deeming rules for long-term UK residents.
Where the deceased was UK-domiciled (or deemed domiciled), HMRC taxes the worldwide estate — a villa in Malaga and a US brokerage account both feed into the IHT calculation alongside the family home in Cardiff. Where the deceased was neither, HMRC generally only taxes UK-situated assets. The distinction can turn a modest estate into a taxable one, or vice versa.
The Nil Rate Band (NRB) remains at £325,000 for the 2026 tax year, with the Residence Nil Rate Band (RNRB) of up to £175,000 available where a qualifying residence passes to direct descendants. Above these thresholds, IHT is charged at 40%. HMRC’s overview is at gov.uk/inheritance-tax, and the valuation rules at gov.uk/valuing-estate. For estates where domicile is genuinely uncertain, our note on domicile and non-doms goes into the tests in more detail.
Double Taxation Treaties and Unilateral Relief
Because both the UK and the country where the asset sits may want to tax it, double taxation is a real risk. The UK has estate tax treaties with a limited number of countries — the United States, France, Ireland, the Netherlands, Sweden, South Africa, Switzerland, Pakistan, India and Italy. Each treaty allocates taxing rights differently and may override the default situs rules.
Where no treaty applies, HMRC will usually give unilateral relief for foreign inheritance tax paid on foreign-situated assets, up to the amount of UK IHT attributable to the same asset. The practical point is straightforward: executors should keep every foreign tax receipt and every valuation, because HMRC will need to see them before granting credit. Background on the UK’s treaty network is at gov.uk double taxation treaties.
Foreign Grants and Resealing
An English or Welsh grant is rarely enough on its own to unlock assets held abroad. Foreign registrars, banks or land registries typically require a fresh local grant, a court order recognising the English grant, or a notarial deed of inheritance.
For some Commonwealth and former Commonwealth countries (for example Australia, New Zealand, parts of Canada, South Africa, several Caribbean states and Gibraltar), the Colonial Probates Act 1892 allows an English grant to be resealed by the local court. Resealing is faster and cheaper than starting again, but it still involves fresh applications, local fees and sometimes local advertising. Our note on resealing foreign grants in England and Wales covers the reverse process, where an overseas grant needs UK recognition.
For civil law jurisdictions such as France, Spain, Italy or Portugal, resealing is not available. The local notaire or notario will usually need a certified and apostilled copy of the English grant with sworn translations, and will then draft a local deed of inheritance. This runs in parallel with the English administration, not before or after.
Sealed and Certified Copies for Use Abroad
One of our first practical steps on a cross-border estate is ordering enough court-sealed office copies of the grant, together with an apostille from the Foreign, Commonwealth and Development Office where the destination country requires one. Property registries and banks abroad typically need copies with a raised court seal; solicitor-certified photocopies will not do.
We then arrange sworn translations by translators accepted in the relevant jurisdiction. Ordering the wrong number of sealed copies at the outset is a common cause of avoidable delay — applying for further copies mid-administration adds weeks. Executors also need to plan for the 13 July 2026 fee changes (probate application fee now £526 per estate) and check our overview of executor duties before signing anything abroad on behalf of the estate.
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Foreign Inheritance Tax: France, Spain and Beyond
Many countries levy their own succession or inheritance taxes, often on a very different basis to the UK. Two examples we deal with frequently:
- France charges droits de succession on the beneficiary rather than the estate. Rates depend on the beneficiary’s relationship to the deceased: children benefit from generous allowances and progressive rates up to 45%, but siblings, nieces and nephews, and unrelated beneficiaries face rates of up to 60%. Unmarried partners can be hit particularly hard.
- Spain charges Impuesto sobre Sucesiones y Donaciones, with rates and reliefs varying significantly by autonomous community. Andalusia and Madrid, for example, offer near-total exemptions for close family, while other regions do not.
Other jurisdictions to watch include the United States (federal estate tax applies to non-resident aliens on US-situated assets, including US shares, above a $60,000 threshold), the Republic of Ireland (Capital Acquisitions Tax, again on beneficiaries), and South Africa (estate duty at 20% up to R30 million, 25% above). Executors should not assume the UK’s spousal exemption or NRB has any equivalent abroad.
Forced Heirship and Choice-of-Law Issues
Several civil law countries impose forced heirship rules that reserve a fixed share of the estate for children and sometimes the surviving spouse, regardless of what the will says. France, Spain, Italy, Portugal, most of Latin America and much of the Middle East apply some form of forced heirship, at least to real property situated there.
Since 2015 the EU Succession Regulation (Brussels IV) has allowed a testator to elect the law of their nationality to govern succession to their EU-situated assets. A UK national with a French villa can, in principle, use their English will to disapply French forced heirship. The tax interaction remains complex, and other family members may still challenge the choice. We recommend clients with EU assets take coordinated advice on both an English will and a local will before death; where the will is later contested, our team on contested wills can advise on the cross-border dimensions.
Local Lawyers, Timelines and Practical Coordination
For any estate with meaningful assets abroad, we almost always instruct a local lawyer, notaire or notario. Our role is to lead the administration from England and Wales, gather the evidence needed for HMRC and the Probate Registry, and coordinate the foreign steps in the right order.
Timelines matter. A domestic-only estate might complete in six to nine months. Once foreign real property, foreign tax filings and translations are involved, twelve to eighteen months is more typical, and disputed civil law estates can run longer. Beneficiaries accept longer timescales more easily when told at the start rather than at month nine. For estates with no valid will and foreign assets, our intestacy guidance is a useful starting point, and the main probate hub pulls the wider process together.
The parent estate administration service page explains how we structure fees and progress reporting for cross-border cases, so executors know what to expect at each stage.
How Curtis Legal Helps
We act as lead solicitors for executors dealing with UK estates that include foreign assets. That covers the English probate application, IHT400 and supplementary schedules, coordinating valuations abroad, instructing local lawyers, obtaining sealed copies of the grant, arranging translations, and reconciling foreign tax against UK IHT under treaty relief.
If you are an executor or beneficiary of an estate with assets outside the UK, call us on 0800 214 216 for a same-day callback. We will review the situs of each asset, flag the likely foreign filings, and set out a realistic timetable and fee estimate before you commit to anything.
Do I need a separate grant of probate for each country where the deceased owned assets?
Often yes. For Commonwealth countries such as Australia, New Zealand and South Africa, the English grant can usually be resealed under the Colonial Probates Act 1892. For civil law countries such as France, Spain, Italy and Portugal, a local notarial process is used instead, based on a certified and apostilled copy of the English grant with sworn translations. The United States generally requires separate ancillary probate in the state where assets are held.
Does UK inheritance tax apply to a foreign holiday home?
If the deceased was UK-domiciled or deemed domiciled at death, HMRC will tax the worldwide estate, including foreign property, subject to the £325,000 nil rate band, the £175,000 residence nil rate band where available, and any relief under a double taxation treaty. If the deceased was not UK-domiciled, generally only UK-situated assets are within the scope of UK IHT.
Can I avoid paying inheritance tax twice on the same foreign asset?
Usually yes. The UK has estate tax treaties with countries including the United States, France, Ireland, the Netherlands, Sweden, South Africa, Switzerland, Pakistan, India and Italy that allocate taxing rights. Where no treaty applies, HMRC will normally give unilateral relief for foreign inheritance tax paid on foreign-situated assets, up to the amount of UK IHT attributable to that asset. Keep every foreign tax receipt and valuation.
How long does a cross-border probate take?
A domestic-only estate in England and Wales typically completes in six to nine months. Once foreign property, foreign tax filings, apostilles and translations are involved, twelve to eighteen months is more realistic, and estates in civil law jurisdictions with forced heirship or disputes can run longer. Ordering enough sealed copies of the English grant at the outset avoids one common source of delay.
What are forced heirship rules and do they affect an English will?
Forced heirship rules reserve a fixed share of the estate for close family, typically children, regardless of what the will says. France, Spain, Italy and Portugal all apply forced heirship in some form. Since 2015 the EU Succession Regulation allows a testator to elect the law of their nationality to govern EU-situated assets, which can disapply forced heirship for a UK national, though the tax position may be unchanged and family members may still challenge the election.
Cross-border probate rewards early planning. If the estate you are dealing with includes property, accounts or investments outside the UK, please call Curtis Legal on 0800 214 216 for a same-day callback with a solicitor. We will help you identify the situs of each asset, the likely foreign filings, the interaction with UK IHT, and a realistic timetable, so you can plan the administration with confidence in England and Wales and abroad.
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