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New Zealand has no inheritance tax and accepts re-sealing of English grants, making administration more straightforward than many other international estates. KiwiSaver passes separately, and UK IHT applies to all NZ assets.
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New Zealand has deep ties with the United Kingdom and shares a common law tradition. UK citizens with NZ assets — often property, bank accounts, or KiwiSaver funds accumulated while living in New Zealand — benefit from a relatively streamlined cross-border administration process compared to civil law jurisdictions.
This guide explains the NZ re-sealing process, how KiwiSaver and other NZ assets are dealt with, the absence of NZ inheritance tax, and the UK IHT treatment.
Under the Administration Act 1969 (New Zealand), a UK Grant of Probate or Letters of Administration can be re-sealed at the High Court of New Zealand. Unlike Australia, New Zealand has a single national High Court, so one re-sealing application covers all NZ assets.
The process involves:
Re-sealing typically takes 4–8 weeks. The NZ solicitor can also advise on whether any NZ tax obligations arise (income tax or GST issues in some commercial estates).
For the general re-sealing process, see our guide on re-sealing a Commonwealth grant.
New Zealand abolished estate duty in 1992 and has no inheritance tax, gift duty (abolished 2011), or capital gains tax as such. Beneficiaries receive NZ assets without paying NZ tax on the inheritance itself.
Caveats:
KiwiSaver is New Zealand's voluntary retirement savings scheme. On death, KiwiSaver funds are paid to the estate (unlike Australian superannuation, there is no binding death benefit nomination system — though some schemes may have nomination options).
The KiwiSaver provider must be notified of the death. The funds will then form part of the NZ estate and pass under the will (or NZ intestacy rules) once the re-sealed grant has been obtained.
The NZ KiwiSaver balance will be included in the UK IHT estate as a foreign asset if the deceased was UK-domiciled. UK HMRC should be notified of the asset and its value at date of death.
NZ land is registered under the Torrens system administered by Land Information New Zealand (LINZ). Once the grant is re-sealed:
All NZ assets must be declared in the UK IHT return at their market value in GBP at the date of death. Convert NZ dollar values using the exchange rate on the date of death (HMRC accepts the telegraphic transfer rate published by major banks).
There is no UK–NZ double taxation treaty covering inheritance taxes. Any NZ income tax or other taxes paid by the estate in NZ may be deductible as estate liabilities for UK IHT purposes in some circumstances. Take specialist advice.
See our UK IHT guide for current thresholds and rates.
For the full UK administration process, see our estate administration checklist, complete UK probate guide, and our UK inheritance tax guide. For resealing a Commonwealth grant, see our guide on resealing a Commonwealth grant of probate. For documents needed, see our guide on what documents you need for probate. For cross-border estates, see our guide on multiple wills in different jurisdictions.
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What happens to Australian assets when a UK citizen dies? This guide covers Australian probate (re-sealing), no inheritance tax in Australia, and how to deal with superannuation and Australian property.
What happens to Irish assets when a UK citizen dies? This guide covers Irish succession law, Capital Acquisitions Tax (CAT), how to obtain Irish probate, and the interaction with UK IHT.
How to re-seal a Commonwealth grant of probate in England and Wales under the Colonial Probates Act 1892. This guide covers which countries qualify, the process, costs, and practical tips.
How is a foreign grant of probate recognised in England and Wales? This guide covers re-sealing Commonwealth grants, when a fresh UK grant is needed, the role of the lex situs rule, and practical steps.
How is US property dealt with when a UK citizen dies? This guide covers US federal estate tax, state probate, the UK–US estate tax treaty, and how to administer a US estate from the UK.
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