Resealing of foreign grants


Published by a ÑÇÖÞÉ«ÇéÍø Private Client expert
Practice notes

Resealing of foreign grants


Published by a ÑÇÖÞÉ«ÇéÍø Private Client expert

Practice notes
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STOP PRESS: From 18 January 2024, customers applying for Probate in England and Wales no longer need to complete an IHT421 probate summary to submit with the IHT400 account.  Under a new procedure, HMRC now sends a letter to the PRs or their agent confirming receipt and processing of the IHT400 and provides a unique code and the details of the Estate values which are needed to make a probate application to HMCTS Probate. According to HMRC’s Trusts and Estates Newsletter (March 2024), the procedure remains unchanged in Scotland and Northern Ireland. For more information, see: LNB News 18/01/2024 9, HMRC Agent update issue 116 (17 January 2024) and HMRC Trusts and Estates Newsletter (March 2024).

Where the deceased died domiciled in a country to which the Colonial Probates Act 1892 (CPA 1892) and the Colonial Probates (Protected States and Mandated Territories) Act 1927 (CPA 1927) (together the CPAs) apply and a grant has been issued in that country, an application may be made for that grant to be resealed to administer the estate in England

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United Kingdom
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Key definition:
Probate definition
What does Probate mean?

The process of proving (ie establishing the validity of) a Will by the executor. Once the Will has been proved, the court will issue a grant of representation. The Scottish law equivalent is executry.

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