IHTM05111 - Exceptions where no grant is needed: grant recognised in more than one part of the UK (all UK locations)

By virtue of Administration of Estates Act 1971 ss.1 - 3, a grant ( IHTM05001) issued in England and Wales in the estate of a person dying domiciled there will be recognised in Scotland and Northern Ireland without resealing (the process necessary before probate ( IHTM05101) can be used to deal with assets in Scotland, etc) and conversely, provided that it contains a statement of the domicile ( IHTM13001).

Corresponding provisions apply in the case of Scottish and Northern Ireland grants issued in the country of domicile.

A grant will normally be extracted in that country of the UK in which the deceased was domiciled. It will then make title to the whole of the UK assets. However, application may be made for a grant in one country of the UK although the deceased died domiciled elsewhere in the UK. In these circumstances the grant will be specifically limited to the estate in the country where the grant is taken out and remain so limited until a grant is taken out in the country of domicile. Details of Capital Taxes procedure where more than one grant is required within the UK are given elsewhere in this section ( IHTM05072).