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Administering Irish assets in a UK estate is more straightforward than most cross-border situations because an English Grant of Probate can usually be re-sealed in Ireland. However, Irish Capital Acquisitions Tax and the involvement of an Irish solicitor are still required.
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Many UK citizens have connections to Ireland — through family, property ownership, or financial investments. When a UK citizen dies holding Irish assets, the estate administration requires both UK probate and Irish procedures, though the historical legal connections between England and Ireland mean the process is generally less complex than dealing with most other overseas jurisdictions.
This guide covers the re-sealing process, Irish CAT, the role of the Irish solicitor, the interaction with UK IHT, and common types of Irish assets UK citizens hold.
Under the Succession Act 1965 (Ireland) and historical Commonwealth arrangements, an English Grant of Probate (or Letters of Administration) can be re-sealed by the Irish Probate Office in Dublin. Re-sealing gives the grant legal effect in Ireland without requiring a separate Irish probate application.
The re-sealing process involves:
Re-sealing typically takes 4–8 weeks once the UK grant has been obtained. An Irish solicitor is essential for this process; see our guide on re-sealing a Commonwealth grant for more detail on the general procedure.
Note: If the deceased was domiciled in Ireland at death, an Irish grant is required as the primary grant. If domiciled in England and Wales, the English grant takes precedence and can be re-sealed in Ireland.
Ireland levies Capital Acquisitions Tax (CAT) on gifts and inheritances. Unlike UK IHT, which is paid by the estate, Irish CAT is a tax on the beneficiary. The rate is 33% on the taxable value above the relevant group threshold.
The group thresholds (as at 2024) are:
These are lifetime thresholds — all gifts and inheritances received from persons in the same group aggregate over the beneficiary's lifetime. A UK beneficiary receiving Irish assets is subject to Irish CAT if either the disponer (deceased) was domiciled or resident in Ireland, or the property is Irish-situated property.
The UK–Ireland double taxation agreement on estates means that credit can be given for either UK IHT or Irish CAT against the other, preventing the same assets being taxed twice in full. The mechanics are complex; specialist advice should be taken on claiming the treaty credit correctly.
Irish CAT returns must be filed by the beneficiary by 31 October in the year following the valuation date (the date the inheritance became absolute). Late filing and payment attract interest and penalties.
UK citizens with Irish connections may hold various types of Irish assets that need to be dealt with as part of the estate:
Domicile determines which country's succession laws apply to movable property (such as bank accounts and shares). For UK citizens who have spent significant time in Ireland or who were born in Ireland and moved to the UK, the question of domicile at death can be contested.
Key rules:
For more on domicile and its tax implications, see our guide on IHT for non-UK domiciles.
For the full UK side of the administration, see our estate administration checklist, our complete UK probate guide, and our UK inheritance tax guide. For assets in multiple jurisdictions, see our guide on multiple wills in different jurisdictions. For documents needed, see our guide on what documents you need for probate.
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