Estate administration in England & Wales vs Northern Ireland: Key differences for charities

Estate administration in England & Wales (E&W) and Northern Ireland (NI) is broadly aligned, with shared legal frameworks governing key steps. However, some differences can impact how estates, particularly those involving charitable beneficiaries, are administered in practice.

Estate administration in E&W and NI share many similarities:

• Registration: A death must be registered within five days;
• Grant of Representation: An executor (or administrator where there is no will) must obtain a Grant to deal with the deceased's assets;
• Executors: They are personally liable for the administration and have fundamentally similar duties;

Despite these similarities, there are some nuances for charities to consider in NI.

• Inheritance Tax: IHT applies to the entire UK, so the tax position is consistent.  However, HMRC have to confirm on paper once the IHT is paid in NI, rather than electronically, so this can cause delays.
• Intestacy rules: The order of intestacy also applies to the entire UK, although the legislation is different in NI, and the values are also different.

To obtain probate, applications in E&W are made to His Majesty's Courts and Tribunal Probate Service, HMCTS, whilst in NI it is the Northern Ireland Courts and Tribunals Service (NICTS). Grant applications  in E&W can be either online or paper applications, depending on the circumstances. Straightforward applications for grants in NI can be done online, but when an application is even slightly unusual or complicated, it must be done on paper.  Paper applications can cause additional administrative tasks and delay distribution timelines, so this should be taken under consideration.

Another difference between NI and E&W to note is the difference in the regulatory landscape. In E&W, the Charity Commission maintains a comprehensive public register of charities. This allows executors to quickly verify a charity and its legal status with ease. Meanwhile, in NI, the charity register is undergoing phased development, which means that executors must undertake additional due diligence to verify the legal status of a charity, whether it is formally constituted and whether it is the intended charity of the testator. The extra due diligence may cause delays in the estate administration and legacy distribution.

Furthermore, the application of the cy-pres doctrine is another difference between the jurisdictions.

• In E&W, Cy-pres gifts are governed by the Charities Act 2011. This act imposes conditions and mandatory factors for the Charity Commission to consider, and the doctrine was modernised in the Charities Act 2022 to allow for more flexibility.
• In NI, Cy-pres is governed by Charities Act (Northern Ireland) 2008 which sets out substantively similar principles but remains to be modernised.

In summary, the estate administration process remains fundamentally similar. However, charities should be aware of the above nuances, as estate administration and legacies related to NI may cause additional administrative burden.

Foot Anstey's recent tie up with McKees in Belfast, Northern Ireland (NI), has strengthened our cross-border estate administration capability. Our wider team is now able to assist charities with administering estates with an NI element, alongside our established offering in England and Wales (E&W). Anne Wilson is an experienced solicitor who leads the team in NI, and works with Gavin Holt, Head of Charity Estate Administration in E&W.

If you would like to discuss a specific estate or would like further guidance, please get in touch with our experts below.