Where a person has died in Hong Kong leaving assets in England and Wales - most commonly a UK property, a UK investment portfolio, UK bank accounts, a UK pension, or shares held by a UK registrar - the Hong Kong grant of probate does not, by itself, give the executors authority to deal with those assets. UK asset holders will require an English grant before releasing funds or transferring title.
In most cases, the executors do not need to apply for a fresh English grant. The Colonial Probates Act 1892 (as extended by subsequent Application Orders) allows a Hong Kong grant to be "resealed" by the Probate Registry in England and Wales - turning it into a document that English asset holders will accept. The resealed grant gives the executors named in the Hong Kong grant the authority they need to administer the UK assets directly.
This article sets out the process, documents required, the Hong Kong-UK tax interaction, and the practical issues that come up most often. We assist Hong Kong-based executors with the entire process remotely. For background on the resealing process across all Commonwealth jurisdictions, see our main page on resealing a foreign grant of probate.
Is the Hong Kong grant capable of being resealed?
Yes. Hong Kong is included in the Colonial Probates Act Application Orders, and grants of probate (or letters of administration) issued by the Probate Registry of the High Court of Hong Kong fall squarely within the resealing regime. This was true before 1997 and remained the position after the transfer of sovereignty - Hong Kong's legal system, including its probate and succession framework, has continued under the common law tradition.
A few preliminary points to confirm before proceeding:
- The Hong Kong grant must have been issued (not merely applied for). The English application requires a court-sealed and certified copy of the grant.
- The grant must name living executors or administrators who are willing to act. Where an executor named in the grant has since died or is unable to act, the position needs to be addressed before applying.
- The estate must include UK-situated assets. Where there are no UK assets, no English grant is needed at all.
Hong Kong probate terminology
Hong Kong's probate terminology follows the common law tradition and is broadly aligned with English usage:
- Grant of probate - issued where there is a valid Will and the named executor applies. Equivalent to an English grant of probate.
- Letters of administration - issued where there is no Will (intestacy) or where the named executor cannot act. Equivalent to an English grant of letters of administration.
- Letters of administration with the Will annexed - issued where there is a Will but no executor able or willing to act. The administrator administers the estate according to the Will. Equivalent to the same instrument under English law.
Hong Kong grants are issued by the Probate Registry of the High Court of Hong Kong and bear that court's seal.
Documents required
The following documents are needed for the application to the Probate Registry in England and Wales:
- A court-sealed and certified copy of the Hong Kong grant (probate, letters of administration, or letters of administration with Will annexed, as applicable). This is obtained from the Probate Registry of the High Court of Hong Kong. A photocopy of an earlier sealed copy is not sufficient - the English Probate Registry needs a copy bearing the original court seal.
- A court-sealed and certified copy of the Will and any codicil. The original Will is almost invariably retained by the issuing Hong Kong court.
- The deceased's death certificate, in original or certified form. Hong Kong death certificates issued by the Immigration Department are acceptable.
- The completed UK inheritance tax form appropriate to the estate. A return must be filed with HMRC before the application is lodged, even where no UK inheritance tax is payable.
- A letter of authority signed by the personal representatives, authorising the English solicitor to act on their behalf.
- The Probate Registry application fee (£300 where the UK estate exceeds £5,000, or no fee where the UK estate is £5,000 or less). Additional sealed copies of the resealed grant are charged at £16 per copy.
Hong Kong documents are typically issued in English (as one of Hong Kong's two official languages alongside Chinese), so no translation is generally required. Where any document has been issued in Chinese only - which is increasingly common for some administrative documents - a certified English translation will be needed before being lodged with the Probate Registry.
Hong Kong tax vs UK tax - the interaction
The Hong Kong-UK tax position is often a source of welcome simplicity in cross-jurisdictional estates. Two points worth understanding from the outset:
In Hong Kong: there is no estate duty. Hong Kong abolished estate duty in February 2006 and has not reintroduced it. Death itself does not trigger any tax in Hong Kong, though specific assets within the estate may be subject to tax in other ways (for example, Hong Kong stamp duty on the transfer of certain Hong Kong property, or income tax implications on subsequent realisation of assets). For the avoidance of doubt, there is no Hong Kong charge equivalent to UK inheritance tax.
In the United Kingdom: UK inheritance tax applies on the deceased's worldwide estate where the deceased was UK-domiciled or (since April 2025) a "long-term UK resident". For deceaseds who were neither UK-domiciled nor long-term UK resident, UK inheritance tax is confined to the UK-situated assets - typically UK real property, UK bank accounts, UK shares and UK pension interests.
The practical effect for many Hong Kong-resident executors is that UK inheritance tax is the only death-related tax in play. The absence of Hong Kong estate duty means there is no Hong Kong charge to net off, and no double-tax treaty calculation to perform on the estate tax position itself. The domicile and residence position of the deceased remains the starting point for the UK calculation, and should be established at the outset.
Whatever the tax position, a UK inheritance tax return must be filed with HMRC before the reseal application is lodged, even where no UK inheritance tax is ultimately payable.
The process step by step
The typical sequence for a straightforward Hong Kong reseal:
- Initial review and instruction (week 1). We review the Hong Kong grant, the Will, the death certificate, and a schedule of UK assets to confirm the reseal route is available and identify any complications. The Hong Kong-based executors sign a letter of authority appointing us to act.
- Obtaining sealed copies from Hong Kong (weeks 2-6). The Probate Registry of the High Court of Hong Kong issues sealed and certified copies of the grant and Will. Hong Kong's Registry is generally efficient and most requests are processed within two to four weeks. We coordinate directly with the Hong Kong executors or their Hong Kong solicitors.
- UK inheritance tax return (weeks 4-10, in parallel with step 2). We prepare the relevant UK inheritance tax return based on the UK asset position and the deceased's domicile and residence history. Where IHT is payable, the executors arrange for payment before the return is filed.
- Application to the Probate Registry (weeks 10-12). Once the sealed copies and IHT confirmation are in hand, we lodge the application for the reseal with the Probate Registry, together with the application fee.
- Issue of the resealed grant (weeks 18-28). The Probate Registry currently issues most grants within 16 weeks of application, though this varies. Once issued, the resealed grant is sent to us and we provide certified copies to the UK asset holders.
- Collection and distribution of UK assets (weeks 28-40). With the resealed grant, the UK asset holders release funds or transfer assets in the usual way. We arrange the UK administration and remit funds to the executors for onward distribution under the Hong Kong estate.
For a straightforward Commonwealth reseal where the Hong Kong documents are available and no UK inheritance tax is payable, the total elapsed time from instruction to distribution of UK assets is typically four to six months. Where IHT reporting is required or where documents take longer to obtain, six to twelve months is more usual.
Practical issues that come up most often
Several issues recur in Hong Kong reseal matters and are worth flagging early:
Time zones and remote instruction
Executors based in Hong Kong rarely need to travel to the UK for the reseal process. We conduct the entire instruction remotely - initial scoping by video call, document signing by post or via appropriate electronic execution, and ongoing updates by email. The seven-hour time difference (eight in UK summer time) between the UK and Hong Kong means that Hong Kong morning calls work well for UK overnight or early morning scheduling, depending on the partners' availability.
UK property in the estate
Where the UK estate includes residential property, two further matters arise. The conveyancing of the property - sale or transfer to a beneficiary - sits outside the reseal instruction itself but typically follows directly from it. UK capital gains tax may also arise if the property has appreciated between the date of death and the date of sale.
For Hong Kong-resident families holding London or wider UK residential property, additional considerations may include the Annual Tax on Enveloped Dwellings (ATED) where property is held through a corporate structure, and the implications of any UK pension or investment platform holdings.
UK pension assets
UK pensions are increasingly significant UK assets for Hong Kong-resident individuals who previously worked in the UK. The treatment depends on the type of pension and the date of death. From April 2027, most UK defined contribution pensions will be brought within the UK inheritance tax net - a material change from the current position. For deaths after that date, the UK pension position will need to be reviewed alongside the wider IHT calculation.
Cross-border family structures
Hong Kong-resident HNW families frequently have multi-jurisdictional connections - to Mainland China, the UK, Singapore, Canada, Australia, or elsewhere. Where the estate involves assets in more than one jurisdiction, careful coordination between the various national probate processes is essential, and the order in which grants and reseals are applied for can have material practical consequences. We coordinate with Hong Kong counsel and other foreign counsel as required.
BN(O) status and recent emigration
Many Hong Kong-resident individuals have moved to the UK in recent years under the British National (Overseas) visa scheme. Where the deceased had recently relocated to the UK or had begun the process of relocating, the domicile and "long-term UK resident" analysis becomes more nuanced. We will discuss the residence-and-domicile position as part of the initial scoping conversation in light of the rules as they currently stand under the April 2025 residence-based regime.
Estates with assets in multiple Commonwealth jurisdictions
It is common for Hong Kong estates to include assets in other Commonwealth jurisdictions - most often Singapore, Australia, Canada, or the UK. Where the executors hold a Hong Kong grant, it can typically be resealed in each Commonwealth jurisdiction in turn. We have published separate articles on the Australian and Canadian reseal processes for executors administering assets in those jurisdictions.
How NSS Legal can help
NSS Legal is a private client law firm specialising in cross-border estates and the administration of UK assets for executors based overseas. We are regularly instructed by Hong Kong-based executors, Hong Kong solicitors, and Hong Kong-based accountants and financial advisors with UK-asset matters. We work entirely remotely with Hong Kong-based executors and coordinate with Hong Kong counsel where required.
Our work is recognised by the Chambers UK guide, and both of our private client directors are full members of the Society of Trust and Estate Practitioners (STEP) and the Association of Lifetime Lawyers.
To discuss a Hong Kong reseal matter, please contact Oli or Shamima directly on +44 (0)20 8209 1222 or at [email protected] There is no charge for an initial scoping conversation.
For more on the resealing process generally, see our main service page on resealing a foreign grant of probate. For broader guidance on UK probate and estate administration, see our probate page. For comparable guides to Australian and Canadian reseals, see our Australian reseal article and Canadian reseal article.