By Orlanda Carroll – Head of UK & International Business at Share Data Ltd

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Cross‑border estate administration continues to evolve due to the increasing mobility of high-net-worth families, the growth of digital assets, and the UK’s transition from domicile-based to residence-based taxation. This article explores recent legislative developments, procedural considerations for resealing foreign grants of probate, repatriation of assets, and emerging challenges for practitioners in 2026.

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International estate administration presents complex legal, tax, and procedural issues. The UK’s shift in April 2025 from a domicile-based to a residence-based system represents a significant change, affecting worldwide asset exposure, trust structures, and cross-border estate strategies.

Practitioners must now adopt a more integrated approach to:

• resealing foreign grants of probate;
• repatriating international assets; and
• coordinating cross-border administration while complying with evolving tax obligations.

The abolition of the remittance basis and reliance on domicile status has been replaced by a residence-based system. Individuals long-term resident in the UK may now be subject to inheritance tax (IHT) on worldwide assets, including offshore trusts previously shielded.

Executors and practitioners should:

• Assess the deceased’s residence history over the previous 10–20 years;
• Identify offshore trusts and foreign assets potentially exposed to UK IHT;
• Consider transitional reliefs and planning for assets returning to the UK.

Resealing allows a foreign grant of probate to be recognised in England & Wales without obtaining a fresh domestic grant. Despite its longstanding statutory basis, modern estates — often spanning multiple jurisdictions and including digital or crypto assets — present new practical challenges.

In some circumstances, parallel administration — using a UK grant alongside foreign administration — may streamline tax reporting and compliance, especially where residence-based IHT affects offshore assets.

Residence-based IHT and transitional reliefs encourage the repatriation of offshore funds. Executors must navigate the timing of asset transfers carefully to manage tax exposure efficiently.

Cross-border administration may involve:

• Historical income and gains tracking;
• Reporting obligations for offshore accounts;
• Potential IHT exposure of foreign trusts and settled assets;
• Coordination with beneficiaries across multiple jurisdictions.

Executors face challenges including:

• Conflicting succession laws;
• Forced heirship claims;
• Jurisdictional disputes over executor authority.

Key considerations:

• Custodial access rights;
• Jurisdictional regulation;
• Valuation and tax reporting.

Increasing complexity demands specialist qualifications and adherence to regulatory guidance to mitigate professional risk.

Sidebar: Actionable Guidance for Cross-Border Executors

Jurisdiction / Asset Location	Resealing Available?	Key Considerations	When Fresh Grant is Preferable
England & Wales	Yes	Recognised foreign grant; digital application available; procedural compliance required	Foreign jurisdiction not recognised; complex multiple executors
Scotland	Limited	Requires confirmation of foreign court authority; may need Letters of Confirmation	Complex estates with multiple heirs or unfamiliar foreign procedure
Northern Ireland	Yes	Similar to England & Wales; court registration required	Conflicts with other jurisdictions; time-sensitive estates
Crown Dependencies (Jersey, Guernsey, Isle of Man)	Generally no	Local probate required; separate local rules	Assets in local banking/property markets
EU Member States (France, Germany, Spain, etc.)	Depends on reciprocity	Some allow resealing via EU Succession Regulation (Brussels IV); forced heirship may limit distributions	High-value or contested estates; assets in multiple EU countries
USA & Canada	Depends on state/province	Most US states require ancillary probate; Canada varies by province	Large or income-producing assets; multiple executors or creditors
Offshore Jurisdictions (Cayman, BVI, Singapore, Hong Kong)	Generally no	Local court grant required; digital submissions may be available	Trust assets or corporate holdings requiring formal recognition

1. Assess all asset locations before initiating resealing.
2. Confirm whether resealing or fresh grant affects residence-based IHT exposure.
3. Verify procedural steps for digital and crypto assets.
4. Coordinate co-executors across jurisdictions.
5. Seek local legal advice where rules are strict or timelines short.

STEP Tip: Even when resealing is possible, a fresh domestic grant may streamline UK tax reporting for high-value or complex estates.

• Early assessment of residence and domicile history;
• Identification of offshore trusts and foreign assets at risk;
• Deciding between resealing and obtaining a fresh grant;
• Coordinating repatriation and distribution plans;
• Integrating digital and crypto assets into estate inventories.

Cross-border estate administration in 2026 requires a modern, integrated approach. The UK’s residence-based tax regime, combined with digitalisation and asset mobility, demands nuanced understanding of procedural, tax, and regulatory obligations. Practitioners must blend technical expertise with strategic foresight to manage estates efficiently and compliantly.

1. HMRC. Reforming the Taxation of Non-UK Domiciled Individuals. Gov.uk
2. HMRC. Trusts and Estates Newsletter – April 2025. Gov.uk
3. STEP. International Succession Guidance, STEP Journal 2025/2026.
4. Non-Contentious Probate (Amendment) Rules 2025.

Managing Overseas Assets in an Estate?
Speak with Share Data about resealing, share sales, and Asset Repatriation support.