Kings Court Trust Blog

A Guide to Resealed Grants | Kings Court Trust

Written by Vicki Keepen | 21-Oct-2024 08:00:00

When a person who is domiciled in a foreign country passes away, and holds assets in England and Wales, a Grant of Representation may be required to administer their estate. However, if a Grant has already been obtained in a foreign jurisdiction, there is a process known as resealing the Grant. This allows the foreign Grant to be recognised in England and Wales without the need to apply for a new one.

In this guide, we’ll explore what resealed Grants are, how the resealing process works, and what challenges can arise.

 

What is a resealed Grant?

A resealed Grant is essentially a re-issuance of a Grant of Probate (or a similar document) that has already been obtained in a foreign jurisdiction. The resealing process enables the Grant issued in that foreign country to be validated and recognised by the Probate Registry in England and Wales so that assets held in these jurisdictions can be administered according to the deceased’s wishes or legal entitlements.

 

What foreign jurisdictions can have their Grants resealed?

Resealing a Grant is only possible if the original Grant was issued in a jurisdiction covered by The Colonial Probates Act Application Order 1965. These jurisdictions tend to be countries or territories that are or were, part of the Commonwealth. Notably, not all territories within certain countries qualify. For instance, in Canada, the province of Saskatchewan is included, but Quebec is not.

It’s essential to verify whether the original Grant was issued in a jurisdiction that qualifies under this legislation, as this will determine whether the resealing process can be used or if a new Grant application will be necessary in England and Wales.

The list of territories covered under the Colonial Probates Act Application Order 1965 can be found here.

 

Who can apply for the resealed Grant?

A resealed Grant can only be applied for by the person(s) entrusted under the Grant issued by the court of the foreign jurisdiction or those who are beneficially entitled to deal with the estate (either under the deceased's Will or the rules of intestacy) where a Grant has not been obtained in the foreign jurisdiction. In legal terms, these individuals fall under the categories listed in Rule 30 (1)(a), (1)(b), or (3)(a) of the Non-Contentious Probate Rules 1987.

 

How do you apply for the resealed Grant?

The process for applying is detailed in Rule 39 of the Non-Contentious Probate Rules 1987. The steps involved include:

  • Completing the paper application form PA1 - either PA1P for estates with a valid Will or PA1A if the deceased dies intestate (without a Will);
  • Filling out the Foreign Domicile section, providing a full list of the deceased’s assets held in England and Wales. If the number of assets is extensive, an accompanying continuation sheet can be included;
  • Submitting the original or certified (court-sealed) copies of the foreign Grant and any other annexed documents, such as the Will proved in the foreign jurisdiction;
  • Providing an official translation of the documents if they are in any language other than English.

It’s important to note that this application cannot be submitted via the Probate Registry’s online portal and must be done through a paper submission.

 

 

Additional documents required

In addition to the PA1 form and details about the deceased’s assets, the following documents must accompany your application:

  • An original copy (or court-sealed and certified copy) of the foreign Grant;
  • A court-sealed and certified copy of the Will (if applicable);
  • Official translations of any documents not in English;
  • Any other relevant supporting documents.

 

Inheritance Tax considerations

Before you apply for a resealed Grant, it's important to address any potential Inheritance Tax (IHT). If the estate’s value in the UK is under £150,000, the Excepted Estates procedure can be followed. However, for estates exceeding this value, an IHT400 form may be required. There are also other triggers for an IHT400 to be completed, such as the deceased being born in the UK. Ensuring that the correct tax forms are submitted alongside the application will avoid delays in processing.

 

Why resealing Grants might be necessary?

Resealing a Grant is necessary when the deceased person holds assets in multiple jurisdictions. Even if a Grant of Probate has been issued in the country of domicile, it is not automatically recognised in England and Wales. The resealing process ensures that the foreign probate proceedings are validated, allowing the Executor to access UK-based assets, such as property, bank accounts, or investments.

Mrs Lee died domiciled in Kenya. Her estate in Kenya required a Grant, which was issued to her Executor. 18 months later her Executor became aware of a shareholding in the UK worth £200,000. However, in order to sell the shares the Kenyon Grant required resealing by the UK Probate Registry.

Common challenges in resealing a Grant

Although the resealing process is designed to simplify probate for foreign estates, there are a few challenges that applicants often encounter:

  1. Jurisdictional limitations: Only countries and territories listed under The Colonial Probates Act Application Order 1965 can reseal their Grants. If the Grant was issued in a jurisdiction outside this list, the Executor must apply for a new Grant in England and Wales.
  2. Document translation: Grants and Wills issued in a foreign language require certified translations, which can complicate the process. The Probate Registry only accepts official translations, adding time and expense to the resealing procedure.
  3. Inheritance Tax implications: If the estate is of significant value, IHT considerations may complicate the process. For estates over the tax threshold, form IHT400 must be filed, requiring detailed financial documentation.
  4. Asset valuation: Applicants must provide accurate valuations of the deceased's UK assets. This can require professional appraisals and expert assistance to ensure the correct values are submitted to the Probate Registry.

 

The importance of legal guidance

Because resealing a Grant involves multiple jurisdictions and detailed legal requirements, it’s recommended to seek professional legal advice. At Kings Court Trust we deal with cases like this quite often so we can ensure that documents are submitted correctly, tax liabilities are managed, and the process is completed efficiently. Mistakes in the application can lead to delays or rejection, so expert help is often invaluable.

 

Alternative solutions for non-qualifying jurisdictions

If the Grant was issued in a country or territory not covered by The Colonial Probates Act Application Order 1965, a new probate application in England and Wales is required. This involves applying for a fresh Grant, similar to what would be done if the deceased was domiciled in the UK. This process can take longer and incur higher legal fees, so it’s important to understand this if the resealing process isn’t available.

 

Resealing a foreign Grant of Probate can be a complex process, but for many, it is the only way to be able to deal with the deceased’s UK assets. Whether it’s ensuring compliance with legal requirements or navigating the challenges of Inheritance Tax, having the right guidance can make all the difference. We are here to guide you through this process.

 

 

Kings Court Trust is a probate and estate administration provider that offers award-winning solutions to support every family.

Whether you need a hand obtaining the Grant of Representation, completing the complicated tax and legal work, or anything in between, you’re in safe hands with our team of specialists.

If you have any questions about the estate administration process, including applying for the Grant of Representation, call our Client Services Team on 0300 303 9000 or fill in the form below.