Just a quick one. From time to time you may come across sterling or dollar accounts of clients. Just to note, a dollar or sterling account of an Irish bank can be an Irish asset. So even though its dominated in another currency if it has an Irish sort code and number, it is an Irish asset. AIB and Bank of Ireland offer USD and STG account services. You should double check with your financial institution to ascertain whether these are Irish accounts or accounts in another jurisdiction. If the account is Irish, you convert the sterling or dollar value as of the date of death and the asset forms part of the Irish estate not a foreign asset.