allowances

[riccardob]

1) If a spouse is non dom and the other one isn't am I correct in saying that only 325k + 55k is iht is the nil band rate passed onto the other spouse?

2) if the non dom spouse has assets abroad and he dies, is he liable to uk iht?

Thanks

[maths]

1. No. The transferable NRB between spouses is £325K; the £55K is exempt and is not transferable between spouses.

2. No.