UK Inheritance Tax for Non-Residents: UK Assets Covered

How Inheritance Tax Applies When You Are Based Outside the UK

If you are based abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts in the UK. HM Revenue and Customs (HMRC) may refer to this guidance in the context of how Inheritance Tax works, including thresholds, rules and allowances.

Related reading

• Related guide A

• Related guide B

• Related guide C

• Related guide D

FAQ

Q1: If I live outside the UK, which of my assets are subject to Inheritance Tax?

If you are based abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts in the UK.

Q2: Where can I find official information on Inheritance Tax rules for non-residents?

The information is provided by HM Revenue and Customs (HMRC) under the guidance “How Inheritance Tax works: thresholds, rules and allowances”.