Probate in Northern Ireland: How It Differs From England and Wales

Northern Ireland's Legal System

Northern Ireland has its own distinct legal system, separate from England and Wales and from Scotland. However, unlike Scotland (which derives from Roman-Dutch law and has significantly different succession rules), Northern Ireland's legal system is based on common law and is closely aligned with England and Wales. The succession rules and probate procedures are broadly similar, though there are important practical differences.

For estates with assets only in Northern Ireland, all probate administration is handled through Northern Ireland's own courts and offices. For estates that span multiple UK jurisdictions, multiple applications may be needed — or a grant from one jurisdiction may need to be resealed in another. See our guide on resealing a grant of probate across the UK.

The Probate and Matrimonial Office

In Northern Ireland, probate applications are made to the Probate and Matrimonial Office, based at the Royal Courts of Justice in Belfast. There are also district probate registries in Derry/Londonderry and Armagh.

The Office grants:

• Grant of Probate — where the deceased left a valid will and an executor is named and willing to act
• Letters of Administration with Will Annexed — where there is a will but no executor is available (the named executor has died, renounced, or cannot act)
• Letters of Administration — where the deceased died without a valid will (intestate). The nearest entitled relative applies to administer the estate.

These are the same three categories of grant as in England and Wales — the terminology and principles are the same, administered through a different office. For a comparison with the English probate process, see our guide on applying for probate in England and Wales.

Northern Ireland vs England and Wales: Key Differences

Intestacy in Northern Ireland

Unlike Scotland (which has significantly different intestacy rules based on prior rights, legal rights, and the Succession (Scotland) Act 1964), Northern Ireland follows broadly the same intestacy framework as England and Wales. The Administration of Estates Act (Northern Ireland) 1955 largely mirrors the English 1925 Act.

The priority order for intestacy in Northern Ireland is:

1. Surviving spouse or civil partner — receives the statutory legacy (£270,000) plus half of any residue; the rest passes to descendants
2. Children — share equally in the estate (or their children if a child has predeceased)
3. Parents — where no spouse and no children
4. Full siblings (or half-siblings if no full siblings)
5. Grandparents
6. Uncles and aunts
7. Crown (bona vacantia) if no relatives

For a detailed guide on Northern Irish intestacy, see our guide on intestacy rules in Northern Ireland.

Inheritance Tax in Northern Ireland

Inheritance tax is a UK-wide tax and applies identically in Northern Ireland. The nil-rate band, residence nil-rate band, rates, reliefs, and reporting deadlines are all the same. HMRC administers IHT directly and Northern Irish executors deal with HMRC in the same way as English or Scottish executors.

As in the rest of the UK, IHT must be paid (at least partially) before the Probate Office will grant probate. Banks in Northern Ireland participate in the Direct Payment Scheme, allowing IHT to be paid directly from the deceased's accounts before probate is granted.

For the full IHT picture, see our UK inheritance tax guide for 2026–27.

Cross-Border Estates: Northern Ireland and Other Jurisdictions

Estates that span Northern Ireland and other parts of the UK (or the Republic of Ireland) require careful handling:

• Northern Ireland assets, English grant — an English grant of probate does not automatically authorise the executor to deal with Northern Irish assets. A separate NI grant (or resealing of the English grant) is required.
• NI grant, English assets — a NI grant does not automatically apply in England. Resealing or a separate English application is needed.
• Scottish confirmation — a Scottish confirmation applies only to Scottish assets. It does not extend to NI or English assets.
• Republic of Ireland — a Northern Irish grant does not apply in the Republic. Separate Irish probate is needed for assets held in Ireland, governed by Irish law.

For guidance on managing cross-border UK estates, see our guide on resealing a grant of probate across the UK.

Applying for Probate in Northern Ireland

The probate application process in Northern Ireland broadly mirrors the English process. For step-by-step guidance on how to apply for probate in Northern Ireland, see our dedicated guide on how to apply for probate in Northern Ireland.

You will need to register the death first — see our guide on registering a death in Northern Ireland.

Further Reading

• How to apply for probate in Northern Ireland
• Intestacy rules in Northern Ireland
• Registering a death in Northern Ireland
• Complete UK probate guide
• Applying for probate (England and Wales)
• Estate administration checklist
• Inheritance tax guide 2026–27

Farra helps families and executors navigate estate administration across the UK, including Northern Ireland.