I am dealing with an Estate where the deceased was domiciled in Germany but had assets totalling circa £30k cash in the UK and £300k cash on the Isle of Man.
I wish to instruct an IoM lawyer in respect of obtaining a Jersey GOP and firstly wondered if anyone had any recommendations.
As for the UK application for a GOP, I need to enquire as to whether or not a UK GOP is required in the first place but if so, as the deceased died domiciled in Germany but with a UK Will, I wondered which IHT forms would be required (if any)? I am assuming that as it meets the requirements of an excepted estate for non-doms, the forms are not required at all but am happy to hear otherwise. The deceased died in 2022.
I’ve had a couple which needed the IHT401, but if it’s excepted, I think HMRC said it’s the IHt207. They’re pretty good on the phone (when you get through) - but be realistic with the timelines…it goes to a real human pile and so all timescales are out of the window.
My 401 case eventually came back, with the wrong date and so it went back…and back into the pile/black hole and has already been over 12 weeks.
I think there are two separate issues here (1)the grant required to deal with the Isle of Man assets, and (2)the UK inheritance tax reporting requirements.
As the death occurred in 2022, the IHT205 is not available in any event. The question is whether the estate qualifies as an excepted estate under the post-1 January 2022 rules. If it does, no IHT400 is required. If it does not, a full IHT400 will be needed.
I would, however, be cautious about assuming that the estate is excepted simply because the deceased was domiciled in Germany. The facts don’t tell us whether the deceased had ever been UK domiciled or deemed domiciled for UK inheritance tax purposes, and that could be relevant to whether the excepted estate conditions are satisfied.
Assuming the deceased was outside the scope of UK IHT on their worldwide estate, only the UK-situs assets would fall within the UK tax net. On the facts given, that appears to be the £30,000 held in the UK. The Isle of Man assets would not ordinarily be UK-situs property for IHT purposes, although they may of course have implications under Isle of Man or German law.
One point I’d also query is the reference to obtaining a Jersey grant in respect of Isle of Man assets. I’m guessing that’s a typo?
If it meets the conditions for a non-dom excepted estate, then you must complete form IHT207. The form of the Will is irrelevant to which IHT forms are completed.
Only the cash in the UK will need to be reported - the IoM is a separate jurisdiction.
We use Robert Jelski of Dickinson Cruickshank Ramsey as our Isle of Man lawyer. he has been very helpful over the years.
Be warned that the Isle of Man Probate Registry can be very difficult to deal with, so be ready for problems and the time taken to sort out problems they may raise.
If you have a UK Grant, this will make matters easier in the Isle of Man
I agree with others that an IHT207 can be completed but only if the deceased was never domiciled in the UK. If not, then a full IHT400 would be required.
You can make the application yourself to Isle of Man Probate Registry and you just need an address for service in the Isle of Man, which can be provided by the bank or other asset holder situate there. Although, they are a very fastidious court…