IHT from UK estate to a non-uk resident

[thor fogelberg]

Hi,
My partner and have been resident in spain for last 10 years.
She has now been left an estate in UK that includes a property.
Where is IHT due, is it possible to deferr IHT to Spain and not pay it in the UK ?
Thanks
Thor Fogelberg

[section 44]

no

[maths]

Where is IHT due, is it possible to deferr IHT to Spain and not pay it in the UK ?

Typically, any IHT due will be payable out of the deceased's estate.

As per section 44 comment, there is no choice as to where any IHT is due.