News & insights
When someone who lived in the UK dies, their estate will usually need to be administered according to UK probate laws. However, things become more complex if the person also held assets in another country.
Property, bank accounts, investments or business interests held in the United States usually fall under the probate laws of the US state where they are located. Situations like this are generally referred to as cross-border probate or international probate.
Probate laws can be very different from country to country, and many of these rules conflict with each other. This means that dealing with a cross-border probate matter can be a stressful and time-intensive process.
In this post, we will be setting out some of the key considerations specifically for managing probate for an individual who lived and was legally domiciled in the UK but held assets in America.
Can assets just be administered according to UK law?
Sometimes a UK will can govern all a person’s worldwide assets, including those held in the US. This depends on two main factors:
Even where a UK will validly covers US assets, this does not mean that all assets should (or can) be dealt with entirely under UK procedures. US assets are still subject to US tax and probate rules, and the tax treatment can differ substantially between the jurisdictions. The US–UK Estate Tax Treaty generally determines which country has taxing rights.
It is also common and perfectly legitimate for individuals to have separate wills: one covering UK assets and another dealing with US assets. The key requirement is that each will must be drafted so that it does not inadvertently revoke the other.
Important considerations
Probate laws in America can differ significantly depending on the state. If you are managing probate with US assets, which state those assets are located in will have a key impact on the legal process. If the person who has died owned assets in multiple states, it’s likely that you will need to take the legislation of all relevant states into account.
This could be further complicated if the person who has died did not leave a valid Will behind. US intestacy laws also vary from state to state, though – like UK intestacy laws – they do generally favour the spouse and children of the person who has died.
The process of winding up an estate and applying for probate is more of a legal process in America than it is in the UK. In the USA, probate (when there is a valid Will) or administration (when there isn’t a valid Will) applications have to be filed in court in the relevant county. Perhaps for this reason, it’s fairly common in America for individuals to seek to use living trusts, joint ownership and beneficiary designations to seek to avoid probate altogether.
What about inheritance tax?
The equivalent to inheritance tax in the US is called ‘estate tax’. As of 2025, the threshold for estate tax is $13.99 million, and estates below this threshold will not be subject to federal estate tax. However, this full exemption generally only applies to US citizens and people who are legally domiciled in the US. Individuals who are domiciled in the UK but own assets in the US typically only have a 60,000 federal exemption, unless treaty relief is available. The US-UK Estate and Gift Tax Treaty can significantly alter how tax is applied, and can reduce or eliminate double taxation. It’s essential to seek specialist advice in order to determine which rules will apply.
It’s also important to know that several US states have their own estate or inheritance taxes. For example, New York has a state estate tax with an exclusion amount of $7.16 million (as of 2025). It also features a “tax cliff”, meaning that if the estate exceeds 105% of the exclusion amount, the entire estate may become taxable.
Whether assets will be subject to estate/inheritance tax will generally depend on the nature and value of the assets, the state they are located in, the deceased’s domicile status and how the UK/US tax treaty applies.
Where to start
If you’re acting as a personal representative in the UK for an estate with assets in the USA, there will be some different processes to be aware of. However, the first step will be exactly as it is for all estates: to carefully assess the situation and determine exactly what you are dealing with.
Of course, when you’re dealing with probate with US assets, the initial assessment process is likely to be more complex and time-consuming. It may take longer than you expect to hear back from overseas financial organisations, such as banks. You will likely also be navigating unfamiliar systems, and may find there is significantly more research involved than there would be if the estate was located solely in the UK.
In addition to your assessment of any and all assets the person who has died held in the UK, your information gathering should include:
Once you have put together a clear picture of the estate, we would generally recommend seeking legal advice. The process of balancing two conflicting probate systems tends to be extremely complex, and expert support can be vital.
Where to turn to for help
If you are facing the prospect of dealing with a UK estate that holds assets in the USA, we’d recommend seeking legal advice from an experienced solicitor with expertise in cross-border estates. At Roche Legal, we regularly work with legal partners in the US to manage estates of this kind as smoothly and efficiently as possible.
Equally, if you are legally domiciled in the UK but hold assets in the US and want to plan for the future of your estate, we can advise you on your options for doing this.
We are reassuring experts who can help you with a wide range of legal matters. Please get in touch if you need legal support with:
Contact us for straightforward advice that makes things easier, saves you money, and gives you peace of mind.
