HorizonExpat Wealth

UK inheritance tax residence checker

Check whether you may count as a long term UK resident for inheritance tax, and how long exposure can last after you leave.

A simplified reading of the residence based rules in force from 6 April 2025: long term resident status after 10 of the previous 20 tax years, and exposure for 3 years after leaving if you were resident for 10 to 13 years, rising by a year for each extra year of residence up to 10. Part years, treaties and your own facts change the answer, so confirm before relying on it.
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