Cross-border estate administration is evolving as high-net-worth families become more mobile, digital assets increase, and the UK shifts to residence-based taxation. Orlanda Carroll, head of UK and international business at Share Data Ltd, reviews recent legislative changes, key procedures for resealing foreign grants of probate, asset repatriation, and new challenges practitioners face in 2026.
International estate administration involves complex legal, tax and procedural issues. The UK’s move in April 2025 from a domicile-based to a residence-based system significantly impacts global asset exposure, trust structures, and cross-border estate planning.
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.
From domicile to residence: Implications for cross-border estates
The remittance basis and domicile status have been replaced by a residence-based system. Long-term UK residents may now face inheritance tax (IHT) on worldwide assets, including previously protected offshore trusts.
For executors and practitioners, this means assessing the deceased’s residence history over the previous 10–20 years, identifying offshore trusts and foreign assets potentially exposed to UK IHT, and considering transitional reliefs and asset repatriation planning.
Resealing foreign grants of probate
Resealing enables recognition of a foreign grant of probate in England and Wales without a new domestic grant. However, modern estates, which often span several jurisdictions and include digital or crypto assets, create new practical challenges.
Key considerations for practitioners include evaluatin whether the foreign jurisdiction permits resealing, the alignment of foreign succession law with UK procedural requirements, any tax compliance obligations before asset distribution, and coordination with digital asset management requirements.
In some cases, parallel administration, where a UK grant is used alongside foreign administration, can streamline tax reporting and compliance, particularly when residence-based IHT applies to offshore assets.
Repatriation of assets
Residence-based IHT and transitional reliefs encourage repatriation of offshore funds. Executors should carefully time asset transfers to manage tax exposure effectively.
Cross-border administration may involve challenges including historical income and gains tracking, reporting obligations for offshore accounts, potential IHT exposure of foreign trusts and settled assets, and coordination with beneficiaries across multiple jurisdictions.
Emerging issues for practitioners
Globally mobile families present several challenges for executors. Conflicting succession laws, forced heirship claims and jurisdictional disputes over executor authority.
Consideration should also be given to issues surrounding digital and crypto assets, including custodial access rights, jurisdictional regulation, and valuation and tax reporting.
The growing complexity within this field requires specialist qualifications and strict adherence to regulatory guidance to reduce professional risk.
Practitioner’s toolkit: Resealing vs fresh grant
Actionable guidance for cross-border executors
| Jurisdiction | Resealing available? | Key requirements/notes | When a fresh grant may be 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 |
Practical tips:
- Assess all asset locations before initiating resealing.
- Confirm whether resealing or a fresh grant affects residence-based IHT exposure.
- Verify procedural steps for digital and crypto assets.
- Coordinate co-executors across jurisdictions.
- Seek local legal advice where rules are strict or timelines are short.
STEP Tip: Even when resealing is possible, a fresh domestic grant may streamline UK tax reporting for high-value or complex estates.
A strategic approach
Cross-border estate administration in 2026 requires a modern, integrated approach. The UK’s residence-based tax regime, along with digitalisation and asset mobility, demands a thorough understanding of procedural, tax, and regulatory obligations. Practitioners must combine technical expertise with strategic foresight to manage estates efficiently and in compliance with regulations.
Strategic considerations should include 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, and integrating digital and crypto assets into estate inventories.
Further reading:
- HMRC. Reforming the Taxation of Non-UK Domiciled Individuals. Gov.uk
- HMRC. Trusts and Estates Newsletter – April 2025. Gov.uk
- STEP. International Succession Guidance, STEP Journal 2025/2026.
- Non-Contentious Probate (Amendment) Rules 2025.
About the author
Orlanda Carroll is head of UK and foreign business at Share Data. She joined the company in August 2022 and brings a wealth of experience from the insurance sector, where she managed and streamlined office operations across complex environments. She is recognised for her strong communication and interpersonal skills, along with a proactive, solutions-oriented mindset. Orlanda excels at motivating diverse teams and collaborating across departments, driving growth and operational excellence within both UK and international business functions.
