UK Expat Who Died Abroad: Worldwide Assets, Deemed Domicile, and UK IHT

Domicile: The Key Concept

Domicile is a legal concept distinct from residence, nationality, and citizenship. For IHT purposes, a person is UK-domiciled if they have their permanent home in the UK or have not properly abandoned their UK domicile.

The types of domicile relevant to UK expats:

• Domicile of origin: The domicile you are born with — usually the domicile of your father at your birth. For most UK-born citizens, this is England and Wales, Scotland, or Northern Ireland. Domicile of origin is remarkably sticky and revives if a domicile of choice is abandoned
• Domicile of choice: Acquired by settling in a foreign country with the clear and unequivocal intention to reside there permanently or indefinitely. Occasional or temporary residence abroad is not enough — the intention must be genuine and evidenced by actions such as selling UK property, applying for foreign nationality, and severing UK connections
• Deemed domicile: For UK IHT purposes, anyone who has been UK resident for 15 of the previous 20 tax years is treated as UK-domiciled even if they have a foreign domicile of choice. This catches many long-term expats who moved abroad but spent earlier years in the UK

The burden of proving that domicile of choice has been acquired lies on the person asserting it. HMRC will scrutinise the deceased's connections, intentions, and actions carefully. Many expats who believe they are no longer UK-domiciled are in fact still treated as UK-domiciled for IHT.

For more detail on domicile and its tax implications, see our guide on IHT for non-UK domiciles.

UK IHT Consequences of Domicile

Depending on domicile at death:

• UK-domiciled or deemed UK-domiciled:UK IHT applies to the worldwide estate — UK and foreign assets. The estate can claim relief for foreign taxes paid under double taxation treaties where available, or under HMRC's unilateral relief rules
• Non-UK-domiciled (genuine foreign domicile, not deemed):UK IHT applies only to UK-sited assets. Foreign assets are outside the UK IHT charge

For UK IHT purposes, the taxable estate includes all property including gifts made within 7 years of death, trust interests, and reserved benefit trusts. See our UK IHT guide for current thresholds.

Immediate Steps When a UK Expat Dies Abroad

The practical steps when a UK expat dies abroad are:

1. Notify the FCDO: Contact the British Embassy or Consulate in the country of death. They can provide guidance on local procedures, issue an emergency travel document for the body if needed, and arrange consular registration of the death
2. Register the death locally: The death must be registered in the country of death according to local law. A foreign death certificate will be issued
3. Register the death in the UK:For deaths abroad, register the death with the UK General Register Office via the “registering a death abroad” process. This gives you a UK death certificate for use with UK institutions
4. Repatriation: If the body is to be returned to the UK, the Embassy can advise on the repatriation process. See our guide on death abroad and repatriation
5. Locate the will: Check whether there is a UK will and whether a separate foreign will was made for the foreign country assets — see our guide on finding the will

For authenticating the foreign death certificate for UK use, see our guide on obtaining an apostille for a foreign death certificate.

UK Probate for an Expat Estate

If the deceased held UK assets (property, bank accounts, investments), a UK Grant of Probate or Letters of Administration will usually be required. The process is the same as for UK residents, with these additional considerations:

• The UK Probate Registry will accept a foreign death certificate with a certified English translation where needed
• If there is both a UK will and a foreign will, care must be taken to ensure the documents are consistent and that presenting the foreign will does not cause complications at the UK Probate Registry
• The UK executor must declare the deceased's worldwide assets on the IHT400 if the estate is large enough to require an IHT return
• The deceased's domicile at death must be stated on the probate application — if it is claimed that the deceased had a foreign domicile, HMRC will scrutinise this carefully

For the full UK probate process, see our guide to applying for probate and our complete UK probate guide. For the documents needed, see what documents you need for probate.

Foreign Administration in the Country of Death

As well as UK probate, there will almost always be a need to deal with the foreign administration in the country of death. This varies by country but typically involves:

• Obtaining a foreign grant or administration document from the local courts or notary
• Completing a foreign inheritance tax or succession declaration
• Transferring any foreign property to the beneficiaries
• Closing foreign bank accounts

For EU countries, see our guide on the EU Succession Regulation for the rules on which law applies. For specific countries, see the relevant country guides in this series.

Practical Checklist for Families

• Contact the British Embassy or Consulate in the country of death
• Register the death locally and obtain certified copies of the foreign death certificate
• Register the death with the UK GRO for a UK death certificate
• Obtain an apostille on the foreign death certificate for UK use
• Locate all wills — UK and foreign
• Apply for UK Grant of Probate if UK assets require it
• Instruct a local solicitor in the country of death to deal with foreign assets
• Take specialist advice on domicile status and UK IHT liability
• Coordinate UK and foreign tax credits if the estate is subject to both UK IHT and foreign inheritance tax

For the overall UK estate administration, see our estate administration checklist.

Get started with Farra for a personalised estate administration task list.