Deceased client A, formerly resident and domiciled in UK, has lived in Spain for more than 30 years. There are no assets in the UK. All assets are in Spain except for a bank account in Jersey. He has not visited the UK since 2000. He was in receipt of UK state pension and other UK pensions and these were paid to him in Spain net the appropriate tax at source.
The executors have consulted a lawyer in Spain to deal with the Spanish estate and have asked us to confirm that there are no formalities that need to be observed in the UK?
Having spoken to HMRC they confirm that as there are no UK assets on which to pay tax we do not need to deliver any IHT account or notify them of anything?
On this basis we are going to advise the executors to obtain a grant (or Spanish equivalent) in Spain and then to apply in Jersey for a Jersey grant of probate to deal with the Jersey bank account.
Can anyone recommend a Jersey solicitor who the executor can deal with to obtain the Jersey Grant?
I have previously used Tim Cartwright at Hawksford who did a good job. Bear in mind that while there is no IHT in Jersey, they do have a probate fee assessable on a sliding scale, which can be more than nominal for larger accounts.