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Where Taxpayers and Advisers Meet
UK-Inheritance Tax
A married couple, husband and wife, both EU-citizens, live domiciled and have the settled status in the UK. The husband dies and leaves all his assets to his wife in accordance with his last will. There is no UK-inheritance tax due for this transfer to his wife. However, most of his assets are outside of the UK. Does this UK-inheritance tax exemption also include his assets abroad?
Re: UK-Inheritance Tax
Yes, if the spouse exemption applies, it applies regardless of location of assets.
Incidentally, since 6 April 2025, domicile is no longer a factor for tax. The new test is long-term resident (having been UK resident for 10 or more years).
Incidentally, since 6 April 2025, domicile is no longer a factor for tax. The new test is long-term resident (having been UK resident for 10 or more years).
Re: UK-Inheritance Tax
Thank you, AGoodman. Residence is 20 years in this case.
Return to “Inheritance Tax, IHT, Trusts & Estates, Capital Taxes”