UK Probate and Inheritance Tax for a Polish Executor

When You Actually Need UK Probate

Not every death in the UK requires probate. If the deceased's UK bank accounts all fall under the small estates threshold (£15,000–£30,000 depending on the bank), funds can be released directly to the next of kin without a court process.

UK probate may be required when:

• A bank says the account cannot be released under its small-estates procedure
• UK property or disputed claims make a grant necessary
• NS&I holdings exceed £5,000

For a Polish seasonal worker with a Barclays current account holding £3,000, the small-estates route may avoid probate. For a long-term Polish expat who owned a flat in London and had multiple accounts, ask the Probate Registry whether a grant is required.

Grant of Probate vs Letters of Administration

Grant of Probate — Issued when the deceased left a valid will naming an executor. The executor applies to the Probate Registry.

Letters of Administration — Issued when there is no will (intestate) or no executor willing to act. The person who applies depends on the applicable UK's jurisdiction and intestacy rules; confirm the order with the relevant Probate Registry.

A Polish citizen living in Poland can apply for either. There is no requirement to be a UK resident. The application is made to the Probate Registry in England and Wales (or the equivalent in Scotland or Northern Ireland).

Applying From Poland

The application process can be handled entirely by post and online:

1. Value the estate — List all UK assets (bank accounts, property, pensions, investments) and their values at the date of death.
2. Complete the probate application — Apply online through the GOV.UK probate service or by post. You will need the original death certificate (or interim certificate if a coroner's inquest is ongoing).
3. Submit the inheritance tax return — Form IHT400 must be filed with HMRC within 6 months of the date of death. Even if no tax is due, the form is required for estates that need a grant.
4. Complete any oath or verification step — Follow the Probate Registry's instructions and confirm whether the required step can be completed in Poland rather than assuming a UK visit is required.

The Probate Registry issues the Grant once the required HMRC and probate checks are complete. Processing time depends on the estate and the completeness of the application.

UK Inheritance Tax: Domicile, Not Residence

UK inheritance tax is based on domicile — a legal concept separate from residence, nationality, or tax status. Domicile is where a person considers their permanent home, their ultimate base. It is notoriously difficult to change.

Polish citizen, non-UK domiciled (short-term worker, student, tourist): Only UK-situated assets are taxed. Assets in Poland (property, bank accounts, investments) are completely outside the scope of UK inheritance tax. The estate pays 40% on UK-situated assets exceeding the £325,000 nil-rate band.

For most Polish workers, UK assets are well under £325,000. No inheritance tax is due, and the IHT205 short form suffices instead of the full IHT400.

Polish citizen, UK-domiciled (long-term expat, 15+ years): If HMRC determines the deceased had acquired a UK domicile — based on factors like length of residence, property ownership, family ties, intent to remain — the entire worldwide estate is subject to UK inheritance tax at 40% on values above £325,000. This includes property and accounts in Poland.

The Spousal Exemption Trap

Transfers between spouses are normally 100% exempt from UK inheritance tax. But if the deceased was UK-domiciled and the surviving spouse in Poland is non-UK domiciled, the exemption is capped at £325,000. Any estate value above this transferred to the non-domiciled spouse is taxed at 40%.

The surviving spouse can make an irrevocable legal election to be treated as UK-domiciled for inheritance tax purposes, which removes the cap — but this means their own future worldwide estate becomes subject to UK inheritance tax when they die.

This is a high-stakes decision that requires professional tax advice. The guide does not replace a solicitor for estates over the nil-rate band.

Polish Inheritance Tax Runs Separately

Cross-border relief can be complex. The UK may offer unilateral relief for tax paid in Poland on the same assets, so obtain advice before assuming an asset will be taxed only once.

On the Polish side, immediate family members (Group 0: spouse, children, parents, grandparents, grandchildren, siblings, stepchildren, and step-parents) are fully exempt from Polish inheritance tax regardless of the amount — provided they file Form SD-Z2 with the Polish tax office within 6 months of the inheritance court's confirmation becoming final.

Miss the SD-Z2 deadline and the inheritance is taxed at Group I rates (3%–7%). Miss it entirely without a valid excuse and undisclosed assets discovered later attract a 20% penalty rate.

Probate Timeline

Total timing depends on the estate, tax position, property, and probate processing; complex estates with property or tax disputes take longer.

The Polish Dies in the UK — Family Guide covers the small-estates bypass in detail and includes a domicile self-assessment checklist to help families determine whether the full IHT process applies to their situation — before spending money on a UK solicitor.