How to value foreign debts for probate

Foreign debts include:

1. A mortgage or the share of a mortgage over foreign property (if the mortgage is with an oversees lender);
2. Any other debts owing to people and companies outside the UK, including on the Isle of Man and Channel Islands.

On the inheritance tax forms, all values should be in pounds sterling. Exchange rates can be found at the XE Currency Converter website.

For foreign assets, see our guide "How to value foreign assets for probate".