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The short answer
A UK grant of probate deals with the estate in England and Wales; it does not by itself let anyone sell or transfer land in Nigeria. For Nigerian property you normally need a Nigerian grant from the state High Court Probate Registry: probate where there is a will, letters of administration where there is not. Do the UK steps first, including any Inheritance Tax report, then apply in the Nigerian state where the property is.
When a parent or spouse dies in the UK owning a house in Benin or a plot in Lekki, families often find that the British paperwork, once finished, does not move anything in Nigeria. Banks and lands registries there want their own court document. This guide sets out the two tracks, how they connect and what to gather early.
The UK track
GOV.UK describes probate as the legal right to deal with someone's property, money and possessions. Executors named in a will apply; if there is no will, the closest living relative applies. GOV.UK notes that probate may not be needed where the person only had savings, or where money or property was held jointly, because jointly held items pass to the surviving owner.
Inheritance Tax comes before the grant. GOV.UK says you must estimate the value of the estate, and if tax is owed you report it on form IHT400 and cannot apply for probate until you have. The standard threshold is £325,000, with 40% above it. Whether the Nigerian land counts depends on the deceased's status: under GOV.UK's rules for deaths after 5 April 2025, someone is treated as based abroad if they lived in the UK for less than 10 of the last 20 years, and then only UK assets are taxed. A long-term UK resident's worldwide estate, including Nigerian property, is in scope.
The Nigerian track
Daily Trust's explainer on inheritance, quoting a senior banker, makes the point plainly: being named next of kin does not entitle anyone to the assets, and banks release funds only after probate (where there is a will) or letters of administration (where there is not). The same applies to land.
A practitioner guide from a Lagos firm, published on Mondaq in May 2024, sets out what the Lagos Probate Registry asks for when there is no will:
- the online application form, printed and signed, with a letter of application;
- the death certificate;
- details of the deceased's bank accounts, shares and property in Lagos State, with a certificate from each bank;
- at least two administrators;
- two sureties with affidavits of means;
- an interview at the registry;
- a newspaper publication, left open for 21 days for objections;
- estate fees charged as a percentage of the estate's value (the guide gives no figure).
The guide also lists who has priority to administer: spouse, children, parents, full siblings and then wider relatives. Other states have their own registries and forms. Whether a UK grant can instead be resealed in a given state, or a fresh Nigerian grant is needed, depends on that state's law; ask the registry or your lawyer before you file anything.
After the grant
The grant gives the administrators or executors authority. Transferring the land to a beneficiary, or selling it, is then a transaction on the title. Under section 22 of the Land Use Act, assignments of a statutory right of occupancy need the Governor's consent, so expect the lawyer to advise on consent, stamping and registration for the transfer to heirs.
Disputes and caveats
GOV.UK notes that someone can enter a caveat to challenge a UK probate application, for example over the will or who should apply. The Lagos process has its own check: the newspaper publication gives anyone 21 days to object. Family disagreements in Nigeria are often the main cause of delay, so agree the administrators and the plan for the property within the family before you file in either country.
Order of steps
- Register the death in the UK and order several certified copies of the death certificate.
- Find the will, if any, and list Nigerian assets: title documents, bank accounts, shares.
- Value the estate, deal with Inheritance Tax and apply for the UK grant.
- Ask the Nigerian lawyer and the state Probate Registry what certification they need for UK documents.
- Agree administrators in Nigeria (at least two in Lagos) and sureties.
- Apply for probate or letters of administration in the state where the property is.
- Use the grant to transfer or sell the property and to claim bank balances.
Worked example
Example only. Mr Okafor dies in Birmingham after 30 years in the UK, without a will, leaving a UK flat and a house in Lagos. His widow applies for UK letters of administration after reporting the estate for Inheritance Tax, including an estimate of the Lagos house, because he was UK-based. In Lagos, she and their eldest son apply as two administrators, provide the bank certificates and sureties, attend the interview and wait out the 21-day publication. Only after the Lagos grant is issued can the house be transferred into the names agreed by the family.
Where Pryme fits
Estate work involves fees in two countries. A Pryme account holds pounds and naira, so you can pay the Nigerian lawyer and registry fees in naira and keep a clear trail; transfers show on your statement with dates, and you can generate a verifiable statement through VerifyDoc.ai when the court or family asks; see verifiable receipts. For the parent-property case in more detail, see letters of administration for a parent's property and, for bank balances, claiming a bank account with letters of administration.
Questions people ask
Does UK probate cover property in Nigeria?
Not by itself. Nigerian banks and lands registries ask for a Nigerian grant from the state Probate Registry, or a recognised resealing where the state allows it.
How many administrators do I need in Lagos?
The practitioner guide on the Lagos process says at least two administrators are required.
Do I need to include Nigerian land in the IHT400?
If the deceased was UK-based for Inheritance Tax, their worldwide estate counts, including Nigerian property. GOV.UK says someone is based abroad if they lived in the UK for less than 10 of the last 20 years.
Can the next of kin sell the land?
No. Next of kin status gives no right to inherit or sell; a grant is needed first.
Sources
- GOV.UK: Applying for probate (public update 8 Nov 2024) · accessed Oct 2026
- GOV.UK: Inheritance Tax (updated 30 Sep 2026) · accessed Oct 2026
- GOV.UK: Inheritance Tax when someone living outside the UK dies · accessed Oct 2026
- Daily Trust: explainer, why next of kin cannot access a deceased's inheritance (10 Dec 2023) · accessed Oct 2026
- Mondaq (Tope Adebayo LP): issuance of letters of administration in Nigeria, a practical approach (29 May 2024) · accessed Oct 2026
- Land Use Act, Cap L5 LFN 2004 (PLAC Laws of Nigeria) · accessed Oct 2026
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