Personal representatives (PRs) will come across cross-border estates in the context of the deceased having held assets located abroad, the deceased having been living abroad or having connections abroad (ie Nationality, residence or domicile) and beneficiaries being located abroad. For those PRs affected by cross-border issues, they will need to know about the principles that apply in practice to the administration of an estate of a foreign domiciliary with property in the UK and the key issues where the estate of an English domiciliary includes foreign property.

This Practice Note considers the implications for the administration of an estate where the deceased was domiciled abroad with property in the UK. For further information on the administration of estates comprising foreign situs assets, see Practice Note: Administration of estates—foreign assets.