Resealing a Grant of Probate: Managing Assets Across UK Jurisdictions

Why the UK Has Three Separate Probate Systems

The United Kingdom comprises three distinct legal jurisdictions for succession law purposes:

• England and Wales — governed by the Administration of Estates Act 1925; probate issued by HMCTS Probate Service
• Scotland — governed by the Succession (Scotland) Act 1964; confirmation issued by the Sheriff Clerk of the local Sheriff Court. See our guide on confirmation in Scotland.
• Northern Ireland — governed by the Administration of Estates Act (NI) 1955; probate issued by the Probate and Matrimonial Office, Belfast. See our guide on probate in Northern Ireland.

Each jurisdiction's grant authorises the executor to deal with assets in that jurisdiction only. Where the deceased held assets in more than one jurisdiction, separate authority is needed for each.

Scotland: Always a Separate Confirmation Required

Scotland is different from the rest of the UK in that it does not operate a resealing system with England or Northern Ireland. A Scottish confirmation is the only way to deal with Scottish assets — there is no mechanism to reseal an English grant for use in Scotland, or vice versa.

This means that where a deceased person held assets in both England and Scotland:

• A Grant of Probate (or Letters of Administration) is needed for the English assets — obtained from the English Probate Registry
• A Confirmation is needed separately for the Scottish assets — obtained from the Sheriff Clerk of the relevant Sheriff Court
• Both applications can proceed simultaneously or sequentially
• For the Scottish application, the executor applies as executor-nominate under the will (or as executor-dative if there is no will). See our guide on applying for confirmation in Scotland.

Inheritance tax is calculated on the worldwide estate and paid to HMRC — the fact that two separate grants are needed does not create two separate IHT calculations. IHT is a UK-wide tax. See our UK IHT guide for 2026–27.

Northern Ireland: Resealing Between NI and England

Unlike Scotland, Northern Ireland and England have a resealing arrangement. This means:

• An English Grant of Probate can be resealed in Northern Ireland, giving authority to deal with Northern Irish assets
• A Northern Irish Grant of Probate can be resealed in England and Wales, giving authority to deal with English and Welsh assets

Resealing involves presenting the existing grant to the courts in the other jurisdiction, which then "reseal" it — effectively endorsing it and giving it validity in that jurisdiction. This is generally cheaper and simpler than making a full fresh application for a new grant, though there are fees involved.

However, for larger or more complex cross-border estates, it is worth considering whether a full fresh application may be more appropriate — particularly if there are contentious issues or the estate is taxable in the second jurisdiction in a different way.

For guidance on the NI probate process, see our guides on probate in Northern Ireland and how to apply for probate in Northern Ireland.

Overseas Assets: The Colonial Probates Act and Resealing

For estates with assets in Commonwealth countries (such as Australia, New Zealand, Canada, and many others), the Colonial Probates Act 1892 provides a mechanism for resealing UK grants of probate in those countries, and vice versa.

The Colonial Probates Act applies to countries that have been designated as participating jurisdictions. If the deceased held assets in a participating Commonwealth country:

• A UK grant of probate can be resealed in the relevant country, giving the executor authority to deal with assets there
• A foreign grant issued in the relevant country can be resealed in England (or Scotland or Northern Ireland) to give authority over UK assets

For assets in non-Commonwealth countries (the USA, EU member states, etc.), no automatic resealing mechanism exists. In most cases, a separate grant must be obtained in the foreign jurisdiction, governed by local law. The executor will need local legal advice in those countries.

Practical Steps for Cross-Border UK Estates

Where an estate spans multiple UK jurisdictions, the practical approach is:

1. Identify all assets and their jurisdiction — bank accounts, property, investments, etc. and where they are held. Scottish heritable property (land and buildings) is always governed by Scottish law; English property by English law.
2. Obtain the primary grant — usually in the jurisdiction where the deceased was domiciled at the date of death. Domicile is a legal concept: broadly speaking, it is the country the deceased considered their permanent home.
3. Obtain authority for the other jurisdiction — for Scottish assets, a separate confirmation application is needed. For NI assets where you hold an English grant, consider resealing.
4. Report to HMRC once — IHT is calculated on the worldwide estate and reported to HMRC on one set of forms (IHT400 or IHT205). The fact that multiple grants are needed does not require multiple IHT submissions.

Summary: Which Jurisdiction, Which Process?

Further Reading

• What is confirmation in Scotland?
• How to apply for confirmation in Scotland
• Probate in Northern Ireland
• Applying for probate (England and Wales)
• Complete UK probate guide
• Acting as executor when you live abroad
• Inheritance tax guide 2026–27
• Estate administration checklist

Farra helps families and executors navigate estate administration across all UK jurisdictions.