no inheritance tax - 60.000 pounds?

[MickPod]

Hello

Is there current information on this site https://www.gov.uk/inheritance-tax?
For example:
The testator (deceased) left the heirs 60.000 pounds.
The deceased was a foreigner. He lived in London.
The heir lives in his country in the European Union.
They were strangers.
The information (on the website) shows that it will be tax-free in GB.
Am I right?

Regards
Nicholas

[AGoodman]

That is a pretty strange example. Have you summarised?

Absent some pretty hefty lifetime gifts, there will never be IHT to pay on £60,000.

[MickPod]

Thank you very much.
Yes, I summarised and divided into all heirs.
The example concerns one of many heirs.

[AGoodman]

Bear in mind that IHT is paid on the estate as a whole (usually by the executors), not by each heir according to how much they receive.

A £100,000 estate is IHT free. A £1m estate passing to 10 heirs will usually be taxable.

[TaxAdviser2018]

Where an individual is deemed domiciled in the UK for IHT purposes their estate is taxed in the UK on their worldwide estate. If they are not deemed domiciled, then the estate is taxed on UK situs assets only.

The rules on IHT deemed domiciled rules changed from 6th April 2017 (see https://www.gov.uk/guidance/inheritance-tax-deemed-domicile-rules) where an individual would be liable to UK IHT on their worldwide estate if they were resident in 15 out the previous 20 years.

Bear in mind that certain assets may be exempt from UK IHT (for example certain classes of business assets) and it will therefore be necessary to consider what comprises the estate for UK IHT purposes once the deceased's domicile has been established.

The beneficary's own circumstances are not relevant to whether IHT is payable unless they are a spouse of the deceased.

[MickPod]

Oh, that's bad. Tough luck.
Thank you very much for this information.