Gifts from overseas

[Generous Parent]

I live outside of the UK and have done so all my life. Both my offspring are UK resident but non-domiciled. At some stage in the next five years I plan to give them both cash gifts of between £100k and £1million each (depending upon my own circumstances). They are concerned that this might trigger a UK tax liability, as they intend to still be UK tax resident at the time. Do they have a valid concern? Thanks in advance.

[Lee Young]

If you are non domiciled at the date of the gift they should have no concerns.