Inheritance Tax on estate of non-domiciled foreign national

[dubai_uae]

Hello, this is probably a simple one.

My dad passed away last July and was NOT a UK Citizen.
He lived in Dubai almost all his life.
However, he has a couple of bank accounts in the UK, and is one of 3 owners of a flat there (tenancy in common) that was neither lived in nor rented out.

I have estimated his UK estate (cash and property) to be worth around GBP 435,000, i.e. chargeable estate is GBP 110,000.

Does the estate owe HRMC inheritance tax applied to GBP 110,000.

I have not been able to confirm definitively that the estates of foreign nationals living abroad are also subject to IHT.
I would be grateful if somebody here confirms this.

Many thanks.
Khalid

[AGoodman]

Confirmed. IHT is always chargeable on UK assets.

Bear in mind the various exceptions and other reliefs. If any of these assets are passing to your father's widow, they will be exempt from tax. If he himself is a widower then he may be able to claim a transferable nil rate band of up to £325,000 and avoid IHT entirely. An IHT account would still have to be submitted for the latter.

[dubai_uae]

Thank you, AGoodman, for your kind reply and the other information which was also very helpful.