If you are responsible for administering the estate of someone who lived overseas, or who owned foreign assets, it can quickly become a complex and time-consuming process. We have the skills and experience to help charities resolve cross-border issues and deal swiftly and successfully with the additional research and responsibilities it may entail.
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Foreign Assets
Administering an estate that includes foreign assets or domicile can be a challenge for the most experienced executor or administrator. It will likely require liaison with institutions and professionals, both here and overseas, which can quickly sap a charity’s precious time and resources.
Our specialist TE Charity Assist team understands the difficulties of handling a foreign estate and will work with you to bring about a successful conclusion.
We start by identifying the nature, location and value of assets and assessing the deceased’s domicile status. This enables us to understand its impact on the relevant succession laws and tax matters. We will then work with our own network of foreign lawyers, agents and notaries to establish and obtain the appropriate authority to administer the estate, both here and abroad.
If foreign authority is required, we will advise on and manage the most appropriate way to achieve it. Our professionals will deal with HMRC enquiries or domicile disputes on your behalf and we will review and manage any conflicts between English law and foreign succession rules.
Throughout the process, we will help navigate international tax considerations. This may include inheritance tax, local taxes and the potential risk of double taxation, making you aware of available reliefs that may be applied.
Foreign Grants
When an estate includes assets located overseas, a foreign Grant of Representation may be required before they can be administered.
We will help you identify if a foreign grant is required, if it will need resealing for use in the UK, or if alternative local procedures can be applied. A foreign Grant of Representation may need to be resealed if the deceased lived abroad but held UK-based assets.
Once this has been established, we will:
- Handle the preparation and coordination of foreign grant applications
- Liaise with our network of lawyers, notaries and courts overseas
- Coordinate translations, legislations and apostilles
- Ensure all documentation meets local requirements
Obtaining a Grant of Representation for Non-UK Domiciled Estates
If the deceased was not domiciled in England or Wales but owned assets here, a Grant of Representation may still be required in order to deal with those assets. These matters can be more complex, particularly where there are parallel proceedings or personal representatives appointed overseas.
Our team will begin by assessing the deceased’s domicile status and the nature of their assets in England and Wales. This allows us to determine whether an English grant is required and, if so, the most appropriate route to obtaining it as well as the reporting requirements of HMRC.
We will identify which assets fall within the jurisdiction and ensure that the correct authority is in place to deal with them. Where there are foreign personal representatives or legal advisers involved we work closely alongside them to ensure the English grant aligns with the wider estate administration in other jurisdictions.
Our work typically includes:
- Advising on whether an English grant is required
- Identifying the appropriate type of grant (including reseals or standalone grants where applicable)
- Preparing the application and supporting documentation
- Dealing with any reporting to HMRC and advising on tax liabilities in the UK
- Advising on evidence required in relation to domicile and entitlement
- Liaising with overseas lawyers, executors or administrators
- Managing the submission of the application to the Probate Registry
Resealing Foreign Grants
UK asset holders, such as financial institutions and HM Land Registry, will not usually recognise a foreign Grant of Representation. As a result, if UK-based assets need to be realised where the deceased was domiciled abroad, further steps will often be required in England and Wales.
In certain jurisdictions, it may be possible to apply to “reseal” the foreign grant in England and Wales, which confirms its validity for use here. However, resealing is only available to grants issued in specific countries, and eligibility depends entirely on the deceased’s country of domicile. Where resealing is not available, a separate application for an English grant will be required.
If this situation arises during the administration of an estate, we will:
- Assess whether the foreign grant can be resealed
- Prepare the reseal application and lodge it with the Probate Registry
- Ensure the foreign grant and supporting documents meet UK requirements
- Coordinate certified copies and translations and ensure they are in line with current legislation, where necessary
Contact Us
If your charity is the beneficiary of an estate that includes foreign assets or the or the deceased was based abroad, we would recommend seeking professional advice. If you would like to discuss your matter in more detail, do not hesitate to contact us.
For more information about how we can help manage or dispose of a foreign estate, call 0330 390 7343, email charityassist@tayloremmet.co.uk or complete our online enquiry form.
