UK assets are among the most common cross-border issues in Irish probate. Property in Northern Ireland, UK bank accounts, shares in UK-registered companies, and UK pension entitlements frequently appear in Irish estates. For a broader overview of how Irish probate interacts with foreign jurisdictions, see our guide to cross-border inheritance in Ireland.
Brexit raised legitimate concerns about whether existing arrangements between Ireland and the UK would continue. The practical answer is that the core frameworks — the double taxation treaty, the separate-grant requirements, and the tax treatment of UK assets — remain in place. This guide explains how each element works in practice.
What changed after Brexit — and what did not
The Ireland–UK double taxation treaty on inheritance tax is a bilateral agreement between the two countries, enacted through Statutory Instrument No. 279 of 1978. It operates independently of EU membership and remains fully in force after Brexit. The treaty covers Irish Capital Acquisitions Tax (CAT) and UK Inheritance Tax (IHT).
The requirement for separate grants of probate in each jurisdiction also predates EU membership. Ireland is not a recognised country under the Colonial Probate Act, meaning Irish grants have never been resealable in England and Wales. This has not changed.
What has changed is that the EU's free movement of capital provisions no longer apply to UK transactions. In practice, this mainly affects the timing and administrative process of transferring assets between Ireland and the UK. Some financial institutions have introduced additional compliance checks for cross-border transfers. Executors should expect slightly longer processing times for UK asset collection than before Brexit.
Irish CAT vs UK Inheritance Tax: key differences
Understanding the differences between Irish Capital Acquisitions Tax (CAT) and UK Inheritance Tax (IHT) is essential when dealing with assets in both jurisdictions. The two taxes operate on fundamentally different principles, which is why double taxation can arise on the same assets.
Tax name
Capital Acquisitions Tax (CAT)
Inheritance Tax (IHT)
Rate
33%
40%
Who pays
The beneficiary (person receiving)
The estate (before distribution)
Basic tax-free threshold
€400,000 (Group A — children), €40,000 (Group B), €20,000 (Group C)
£325,000 (nil-rate band)
Extra threshold for family home
Dwelling house exemption (conditions apply)
£175,000 residence nil-rate band (if home left to direct descendants)
Basis of charge
Domicile or residence of disponer (the person who died or made the gift) or beneficiary, or Irish situs (the location of the asset)
Domicile of deceased, or UK situs
Comparison of Irish CAT and UK Inheritance Tax. Thresholds current as of April 2026.
| Ireland | United Kingdom | |
|---|---|---|
| Tax name | Capital Acquisitions Tax (CAT) | Inheritance Tax (IHT) |
| Rate | 33% | 40% |
| Who pays | The beneficiary (person receiving) | The estate (before distribution) |
| Basic tax-free threshold | €400,000 (Group A — children), €40,000 (Group B), €20,000 (Group C) | £325,000 (nil-rate band) |
| Extra threshold for family home | Dwelling house exemption (conditions apply) | £175,000 residence nil-rate band (if home left to direct descendants) |
| Basis of charge | Domicile or residence of disponer (the person who died or made the gift) or beneficiary, or Irish situs (the location of the asset) | Domicile of deceased, or UK situs |
The standard UK nil-rate band (£325,000) is frozen until 5 April 2031. The residence nil-rate band (£175,000) is frozen until 5 April 2030. These freezes mean that more estates will be drawn into the IHT net over time as asset values rise.
The practical effect of these differences is significant. CAT is paid by the beneficiary on the amount they personally receive, with thresholds based on their relationship to the person who died. UK IHT is paid from the estate as a whole before any distribution, with a single threshold regardless of who inherits. An inheritance can be liable to both taxes simultaneously.
For more detail on how CAT thresholds and rates work across all cross-border scenarios, see our cross-border inheritance guide. For information about overall probate costs in Ireland, including professional fees for cross-border work, see our costs guide.
How the Ireland–UK double taxation treaty works
The Ireland–UK double taxation treaty prevents the same property from being fully taxed in both countries. It works through a credit mechanism: Ireland gives credit for UK Inheritance Tax paid on the same property, based on the lower of the UK or Irish effective tax rate. The credit cannot exceed the Irish tax payable.
To claim the relief, you need documentation from HMRC confirming the UK IHT paid on the relevant assets. The claim is made through the CAT return (Form IT38), filed via Revenue's myAccount or ROS portal. Credit is given only when the same property is taxed in both countries on the same event — you cannot claim relief for tax paid on different assets.
A worked example
Consider an Irish-domiciled person who dies owning a house in London valued at £500,000 (approximately €580,000). The UK IHT position: the property exceeds the £325,000 nil-rate band by £175,000, giving a UK IHT liability of £70,000 (40%). On the Irish side, if the beneficiary is a child of the person who died, the Group A threshold of €400,000 applies. The excess of approximately €180,000 attracts CAT at 33%, giving a tentative Irish CAT of approximately €59,400.
Under the treaty, the beneficiary claims credit against the Irish CAT for UK IHT paid on the same property, calculated at the lower of the two effective rates. The exact credit depends on the effective rates in each jurisdiction. The result is that the total combined tax burden is significantly reduced compared with paying both taxes in full.
Grants of probate: why you need one in each jurisdiction
A Grant of Probate (or Grant of Representation) is the legal authority to deal with a deceased person's assets. Irish grants are not recognised in England and Wales, and UK grants are not recognised in Ireland. Neither country's Probate Office reseals grants from the other. This means a separate application is required in each jurisdiction where the person who died held assets.
Irish estate with UK assets (property, bank accounts, shares)
Irish Grant of Probate is the primary grant. A separate UK Grant of Representation is required — Irish grants cannot be resealed in England and Wales.
Apply in England and Wales through the Probate Registry, or in Scotland for Scottish assets. An Irish solicitor can often coordinate with a UK solicitor to streamline this.
UK estate with Irish assets (bank accounts, shares, property)
UK Grant is the primary grant. A separate Irish secondary Grant of Probate is required — the Irish Probate Office does not reseal UK grants.
Apply to the Irish Probate Office with a court-sealed copy of the UK grant and the will. An Irish solicitor can be appointed as attorney administrator.
UK assets below the small estates threshold
Some UK financial institutions release funds below approximately £20,000–£50,000 on proof of death and the Irish grant, without a UK grant.
Contact the institution directly to confirm their small estates procedure. Thresholds vary by institution.
Grant requirements depend on which jurisdiction holds the primary estate
| Scenario | What you need | How to do it |
|---|---|---|
| Irish estate with UK assets (property, bank accounts, shares) | Irish Grant of Probate is the primary grant. A separate UK Grant of Representation is required — Irish grants cannot be resealed in England and Wales. | Apply in England and Wales through the Probate Registry, or in Scotland for Scottish assets. An Irish solicitor can often coordinate with a UK solicitor to streamline this. |
| UK estate with Irish assets (bank accounts, shares, property) | UK Grant is the primary grant. A separate Irish secondary Grant of Probate is required — the Irish Probate Office does not reseal UK grants. | Apply to the Irish Probate Office with a court-sealed copy of the UK grant and the will. An Irish solicitor can be appointed as attorney administrator. |
| UK assets below the small estates threshold | Some UK financial institutions release funds below approximately £20,000–£50,000 on proof of death and the Irish grant, without a UK grant. | Contact the institution directly to confirm their small estates procedure. Thresholds vary by institution. |
The inability to reseal grants between Ireland and the UK is one of the most common surprises for executors. It adds time and cost to the administration of the estate, but it is a well-established process. Most solicitors with cross-border experience have partnerships or correspondent arrangements with firms in the other jurisdiction.
Common UK assets in Irish estates
UK property
Property in the UK — whether a family home in Northern Ireland, a buy-to-let in London, or a holiday property — is the most complex UK asset to deal with. It is subject to UK IHT because UK-sited property (property physically located in the UK) falls within the IHT charge regardless of the deceased's domicile. A UK Grant of Representation is required to transfer or sell it. If the property is in England or Wales, you apply to the Probate Registry (the court office that issues grants for England and Wales). If in Scotland, you apply for Confirmation. If in Northern Ireland, you apply to the Probate Office in Belfast.
UK bank accounts
UK banks typically require a UK Grant of Representation before releasing funds, though many have small estates procedures for accounts below approximately £20,000–£50,000. The threshold varies by institution. Contact the bank early to confirm their requirements. Joint accounts normally pass to the surviving account holder by survivorship and do not require a grant.
Shares in UK-registered companies
Shares registered on the UK share register are UK-sited for IHT purposes. The share registrar will require a UK grant to transfer the shares. However, some registrars release shareholdings below their small estates threshold (often around £20,000) on production of the death certificate and the Irish grant. Confirm with each registrar individually.
UK pensions
UK pension entitlements require careful analysis because their tax treatment depends on the type of pension and the age of the person who died. Defined contribution pensions can typically be inherited, and if the person who died was under 75, the beneficiary may receive the fund free of UK income tax. However, the value may still be subject to Irish CAT if the beneficiary is Irish-domiciled or ordinarily resident. Defined benefit pensions may provide a surviving spouse's or dependant's pension, which is treated differently for tax purposes.
Step-by-step: dealing with UK assets in an Irish estate
These steps assume the person who died was Irish-domiciled and the Irish Grant of Probate is the primary grant. If the person who died was UK-domiciled with Irish assets, the process runs in reverse.
Identify and value UK assets
List all UK-based assets: property, bank accounts, shares, pensions, and personal possessions. Obtain professional valuations for property and significant assets. UK banks and financial institutions will typically provide date-of-death balances on request with a certified copy of the death certificate.
Obtain the Irish Grant of Probate
Apply for the primary Grant of Probate through the Irish Probate Office in the normal way. The Irish application should include details of UK assets in the Statement of Affairs (Probate) Form SA.2, as these form part of the worldwide estate for CAT purposes if the person who died was Irish-domiciled.
Apply for a UK Grant of Representation
Since Irish grants cannot be resealed in England and Wales, you need a separate UK grant. This is typically handled by a UK solicitor. You will need the original will (or a certified copy), the death certificate, and details of the UK assets. If the estate is liable to UK Inheritance Tax, an IHT return must be filed with HMRC before the grant issues.
Address UK Inheritance Tax
Determine whether UK IHT is due on the UK-sited assets. For non-UK-domiciled individuals, IHT applies only to UK-sited assets at 40% above the nil-rate band. File the appropriate IHT form with HMRC. Retain the IHT certificate — you will need it to claim double taxation relief in Ireland.
Claim double taxation relief on the Irish CAT return
File the CAT return (Form IT38) via Revenue's myAccount or ROS portal. Claim credit for UK IHT paid on the same property. The credit is calculated at the lower of the UK or Irish effective tax rate. Attach the HMRC certificate confirming UK IHT paid. The claim must be made within six years of the date of the inheritance.
Collect and distribute UK assets
Once the UK grant issues, present it to UK banks, the Land Registry, and share registrars to transfer or release assets. Convert sterling to euro as needed. Distribute to beneficiaries after all tax obligations in both jurisdictions are met. Keep records of exchange rates applied — Revenue may query these.
Northern Ireland: a special case
Northern Ireland shares a land border with the Republic and has the closest legal connections of any UK jurisdiction. For probate purposes, Northern Ireland is a separate jurisdiction from England and Wales, but grants issued in England and Wales are automatically recognised in Northern Ireland (and vice versa) without resealing. This automatic recognition applies only where the person who died was domiciled in the granting jurisdiction. For an Irish-domiciled person with assets in both England and Northern Ireland, you would need to apply separately in each jurisdiction.
For Irish estates with assets in Northern Ireland, the executor still needs a UK grant. The Northern Ireland Probate Office in Belfast handles applications. However, the Common Travel Area between Ireland and the UK means there are fewer administrative barriers than with other jurisdictions. Many solicitors in border counties have experience working across both jurisdictions.
For tax purposes, Northern Ireland is part of the UK. UK Inheritance Tax applies to assets there, and the Ireland–UK double taxation treaty covers Northern Ireland in exactly the same way as England, Wales, and Scotland.
When you need professional help
Most Irish estates with UK assets benefit from professional help in both jurisdictions. The combination of two probate systems, two tax regimes, and a double taxation treaty creates genuine complexity. Professional advice is particularly important when the estate includes any of the following.
- UK property (especially if it needs to be sold)
- UK assets with a combined value above £325,000 (the IHT nil-rate band)
- UK pension entitlements with significant fund values
- Multiple UK asset types requiring separate registrar applications
- Beneficiaries in different countries with varying tax obligations
- Questions about the deceased's domicile
A solicitor with cross-border experience handles the grant applications and asset collection. A Chartered Tax Advisor with expertise in both Irish CAT and UK IHT ensures the double taxation relief is correctly calculated and claimed. For more about executor duties and responsibilities, see our executor guide.