Living abroad does not automatically take you outside UK inheritance tax. Since April 2025 the test turns on how long you have been UK resident, and the exposure can last for years after you leave.
What gets looked at
- Whether you are a long term UK resident and for how long that lasts
- What you own, where, and how each asset is treated
- How wills, gifts and ownership can change the outcome
- Whether life cover written in trust makes sense to pay any bill
Common questions
My new country has no inheritance tax. Am I clear of UK inheritance tax?
Not necessarily. A country having no inheritance tax does not switch off UK inheritance tax for people who count as long term UK residents.
How do I know if I am a long term UK resident?
In broad terms, it means being UK tax resident in at least 10 of the previous 20 tax years. Use our residence checker for a first estimate.
Can I give assets away to reduce the bill?
Gifts can help, but there are rules on timing and amounts. Get advice before making large gifts.
General information only, not personal advice.