Re-sealing a Grant of Probate in the United Kingdom

When administrating an estate of someone who has passed away outside of the UK, sometimes a legal personal representative will be required to deal with assets from other countries. This may involve dealing with UK assets. For this, the legal personal representative may require a Grant of Representation (a “Grant”) in the UK. This will depend on the type of UK assets owned by the person who passed away.

In these situations, it may be that a legal personal representative already has a Grant in another country. The process of re-sealing a Grant in the UK enables a foreign Grant to be used in the UK so that any UK assets requiring a Grant can be distributed in accordance with the deceased’s Will or the intestacy rules of their country of residence (depending on the nature of the assets).

Where should I begin and who can apply?

When applying for a re-seal of a foreign Grant in the UK, the first matter to consider is the Inheritance Tax (“IHT”) position of the estate. In the UK, some estates may be liable for UK IHT, irrespective of where the person who passed away lived. Again, whether there is any UK Inheritance Tax due will depend on the deceased’s circumstances and assets.

If required, an Inheritance Tax account will need to be completed and submitted to HMRC (the UK tax authority) before applying for a re-seal of a foreign Grant.

Once any UK Inheritance Tax has been dealt with, an application for a re-seal of the foreign Grant can be made by the person(s) named in the foreign Grant as legal personal representatives of the estate. This is usually an executor (via a foreign Grant of Probate) or an administrator (via a foreign Grant of Letters of Administration). If more than one person applied for the foreign Grant, all persons must apply for the re-seal of the Grant in the UK (unless written consent is given with a sufficient reason in certain circumstances).

When can I apply for a re-seal of a foreign Grant?

A foreign Grant can be re-sealed in the UK if it is from a country listed in the UK’s Colonial Probates Act Applications Order 1965, most of which are past and present Commonwealth countries. This includes Australia, Hong Kong and South Africa.

If a country is not on the list within the Colonial Probates Act and the deceased has assets in the UK, a legal personal representative of the estate will be required to apply for a Grant of Representation in the UK following the laws in England and Wales.

What documents are required to re-seal a foreign Grant?

When re-sealing a foreign Grant in the UK, the following is required:

• A signed Application form;
• An original copy of either:
  • The foreign Grant with a copy of the Will attached
  • An official duplicate Court sealed copy of the foreign Grant with a copy of the Will attached
  • A Court exemplified copy of the foreign Grant with a copy of the Will attached.
• Inheritance Tax documents (different forms, depending on the circumstances of the deceased and their estate)
• A translation of any relevant documents if they are not in English.

How much does a re-seal cost?

The application fee for re-sealing a foreign Grant in the UK is currently £300.00 for any estate which exceeds the value of £5,000. Each sealed copy of the foreign Grant re-sealed in the UK will cost £1.50 each.

Key points

If you are dealing with an estate where a person who passed away had UK assets a re-seal may be required.

If you require advice on whether you can apply for a re-seal in the UK or need assistance with the application process of a re-sealing a foreign Grant, please contact our Private Client team.