Leaving the UK does not immediately end worldwide inheritance tax exposure

Leaving the UK does not immediately end worldwide inheritance tax exposure

Since April 2025, inheritance tax on overseas assets has depended on long-term UK residence rather than domicile. For established UK residents, the worldwide IHT tail after departure can run from thre ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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