When this guide applies
Use this guide if the estate has one or more of these:
- property, accounts, or investments outside the UK
- beneficiaries based abroad
- uncertainty about UK residence or domicile treatment
Cross-border cases often take longer because more than one legal or tax framework may apply.
Cross-border workflow in Estate Suite
- In Assets, tag non-UK assets clearly and include jurisdiction details.
- In Documents, upload ownership records and valuations for each foreign-linked item.
- In IHT, record unresolved cross-border points as open issues before submission.
- In Tasks, set dated follow-ups for missing evidence and external advice responses.
- In Correspondence, keep communication with overseas institutions in one thread per institution.
- Before filing, verify the tax treatment notes match the evidence you uploaded.
Date rule to keep in view
From 6 April 2025, GOV.UK guidance references long-term UK residence rules when deciding UK IHT scope.
If the estate crosses this date or has mixed facts, avoid assumptions and verify with current guidance.
Common mistakes to avoid
- Filing while foreign ownership evidence is incomplete
- Recording values without currency/date context
- Treating advice from one country as automatically valid in another
- Closing unresolved tax questions too early
FAQ
Why does cross-border work need early review?
It changes scope, timelines, and often the evidence needed for tax and probate.
Can I continue other estate work while cross-border questions are open?
Yes. Keep progressing, but do not finalize filing decisions that depend on unresolved cross-border treatment.