A practical guide for Australian executors, their solicitors, and advisors of clients with UK assets. We set out the documents required, the process, realistic timescales, and the practical issues that arise most often when resealing an Australian grant.
Where a person has died in Australia leaving assets in England and Wales — most commonly a UK property, a UK bank account, a UK pension, or shares held by a UK registrar — the Australian 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 an Australian 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 Australian grant the authority they need to administer the UK assets directly.
This article sets out the process, documents required, realistic timescales, and the practical issues that come up most often. We assist executors based in Australia 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 Australian grant capable of being resealed?
In almost all cases, yes. Probate granted by any Australian state or territory Supreme Court — New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory or the Northern Territory — falls within the Colonial Probates Act and can be resealed in England and Wales.
A few preliminary points to confirm before proceeding:
- The Australian 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 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.
Documents required
The following documents are needed for the application to the Probate Registry:
A court-sealed and certified copy of the Australian grant of probate. This is obtained from the Supreme Court Probate Registry of the Australian state or territory in which the grant was issued. In most states this is referred to as an "exemplification" or a "sealed and certified copy". The copy must bear the original court seal — a photocopy of an earlier sealed copy is not sufficient. If an e-grant is issued in Australia, the executors will need to request a sealed hard copy (and pay the relevant fee).
A court-sealed and certified copy of the Will (and any codicil). The original Will is almost invariably retained by the issuing Australian court; the application proceeds on the basis of the certified copy.
The deceased's death certificate, in original or certified form.
The completed UK inheritance tax form, appropriate to the estate. Even where no UK inheritance tax is payable, a return must still be filed before the application is lodged.
A letter of authority signed by the personal representatives, authorising the English solicitor to act on their behalf in the application.
The Probate Registry application fee (£300 where the value of the UK estate exceeds £5,000, or no fee where the UK estate is £5,000 or less).
Australian documents are issued in English, so no translations are required — a practical advantage compared with reseals from many other Commonwealth jurisdictions.
Inheritance tax — the part that catches most executors out
The interaction between Australian and UK tax is the most common source of delay and surprise in Australian reseal matters. A few principles worth understanding at the outset:
- Australia has no inheritance tax, but the UK does. The deceased's domicile (and now residence, following the April 2025 changes to the UK's residence-based regime) determines the scope of UK inheritance tax exposure.
- For deceased’s who were UK-domiciled or who became "long-term UK resident" under the new rules, worldwide assets are within the scope of UK inheritance tax — meaning the Australian assets are also relevant to the UK calculation.
- For deceased’s who were neither UK-domiciled nor long-term UK resident, only the UK-situated assets are within scope. The Australian assets are outside the UK net.
- The form to be filed depends on the value and nature of the UK assets and the deceased's domicile/residence position. In a substantial number of Australian reseal matters, an IHT400 will be required even where no UK inheritance tax is ultimately payable. This may be due to, for example, the deceased having previously lived in the UK during their life.
The IHT position should be settled before the reseal application is lodged. Where IHT is payable, the application cannot proceed until HMRC has acknowledged receipt of the return and (where relevant) payment.
The process — step by step
The typical sequence for a straightforward Australian reseal:
- Initial review and instruction (week 1). We review the Australian grant, the Will, the death certificate, and a schedule of UK assets to confirm the reseal route is available and identify any complications. The Australian executors sign a letter of authority appointing us to act. Based on this, we shall provide you with a quote of the fees and disbursements.
- Obtaining sealed copies from Australia (weeks 2–6). Timing varies materially by state — some are responsive within a fortnight; others can take six weeks or more, particularly where the grant was issued some years ago. We coordinate this directly with the Australian executors or their solicitors.
- UK inheritance tax return (weeks 4–10, in parallel with step 2). We prepare the relevant 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. If the IHT400 needs to be filed with HMRC, then we will need to be wait for a probate code to be issued before proceeding.
- 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 official 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 Australian estate.
For a straightforward Commonwealth reseal where the Australian documents are available, no UK inheritance tax is payable, and there are no complicating factors, 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 from Australia, six to twelve months is more usual.
Practical issues that come up most often
A handful of issues recur in Australian reseal matters and are worth flagging early:
Time zones and remote instruction
Executors based in Australia rarely need or want 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 the appropriate electronic execution platform, and ongoing updates by email. Where helpful, we hold scoping calls in the Australian morning (UK overnight or early morning) to fit around executors' working days.
UK property in the estate
Where the UK estate includes residential property, two further matters arise. First, the conveyancing of the property — whether to sell or transfer to a beneficiary — sits outside the reseal instruction itself but typically follows directly from it. Second, UK capital gains tax may arise if the property has appreciated between the date of death and the date of sale.
UK pension assets
UK pensions are increasingly the largest UK asset for many Australian executors. The treatment depends on the type of pension and the date of death. From April 2027, most 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 pension position will need to be reviewed alongside the wider IHT calculation.
Shares held by UK registrars
Where the deceased held shares in UK-listed companies, the registrar will require sight of the resealed grant before transferring or selling. This is straightforward but adds a few weeks to the overall timeline. For shares held through a nominee or platform, the position is usually simpler — the platform deals with the transfer or sale on receipt of the resealed grant and instructions.
Estates with assets in multiple Commonwealth jurisdictions
It is not uncommon for Australian estates to include assets in another Commonwealth jurisdiction — most often New Zealand or Hong Kong — alongside the UK assets. Where the executors hold an Australian grant, that grant can usually be resealed in each of the other jurisdictions in turn. The order in which the reseals are applied for, and which solicitors take the lead in each jurisdiction, is worth thinking about at the outset.
How NSS Legal can help
NSS Legal is a private client firm specialising in cross-border estates and the administration of UK assets for executors based overseas. We are regularly instructed by Australian executors, their solicitors, and Australian-based financial advisors with UK-asset matters. We work entirely remotely with Australian-based executors and coordinate with Australian counsel where required.
To discuss an Australian reseal matter, please contact Oli Sloam or Shamima Begum at [email protected] or +44 208 2091222. 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 a comparable guide to Canadian reseals, see our Canadian reseal article. Or, see our Hong Kong reseal article if that is more appropriate for your situation.