UK Case Study: Probate for a deceased US Citizen
Discover the process of administering and managing UK assets for a US Citizen who died leaving assets in the UK in our NSS Legal case study.
We acted for the Executors of Mr Wicks who died leaving a US Will which covered his worldwide estate.
Background Information
Mr Wicks was born in Hampshire, UK, but left soon after he was 18 to work in Texas in the USA. He eventually settled down there and got married and had a family. Apart from holidays to visit his British family, he had no desire or plans to ever return to England. His US Will divided his estate between his next of kin. Part of his estate included assets he had inherited from his late mother in England and this included a property, funds in a bank account and some shares.
Problem: US Letters of Testamentary is Not Accepted by the UK Courts
As Mr Wicks was an American citizen, the US Letters of Testamentary (the American equivalent of the Grant of Probate) would not be accepted by the English asset holders, or the Land Registry when it came to encashing the UK assets.
Nor, unlike someone who died in Australia or New Zealand, could it be resealed by the UK Courts. For more information on resealing a foreign grant of probate, click here for our article.
Solution: How Did NSS Legal Assist the Executors in Achieving Probate?
As Mr Wicks did have a connection to England by virtue of the fact he was born here and lived here for a time, NSS Legal assisted the Executors in providing the extra information required as part of the submission to HM Revenue and Customs to establish he was not UK domicile.
A person’s domicile will have an impact on the inheritance tax, which is payable. There are also special rules where a person can be deemed domiciled if they have lived in the UK for a certain number of tax years, even if they did not plan to live here indefinitely.
How Can NSS Legal Help?
NSS Legal Ltd can guide families and American Executors through the probate application once the US Letters of Testamentary has been obtained including:
- explaining the requirements and documentation that UK Court will require,
- assist with domicile issues,
- prepare the appropriate Inheritance Tax Account and other relevant probate documents.
NSS Legal can advise as probate solicitors / lawyers in North London and throughout the UK. Please contact us for further information on how we can help you.
