Since 6 April 2025, UK inheritance tax depends on how long you have lived in the UK, not on your domicile. If you were UK resident for at least 10 of the last 20 tax years, your worldwide assets stay within UK inheritance tax for 3 to 10 years after you leave. Answer a few questions to see when that period would end for you.
Want to know how much? Estimate the bill on your estate with our UK inheritance tax calculator.
Want a plan for your worldwide estate – wills, pensions and UK inheritance tax – that works in both countries?
Book a free call with HenryA guide based on HMRC’s long-term residence rules from 6 April 2025, not personal advice. It assumes your years of non-residence after leaving are consecutive and that you don’t return. Your residence in each year is decided by the statutory residence test. UK assets, such as UK property and UK bank accounts, stay within UK inheritance tax whatever your residence.
How the long-term residence rules work
You are a long-term UK resident in a tax year if you were UK resident for at least 10 of the previous 20 tax years. Long-term residents pay UK inheritance tax on their worldwide assets. When you leave, that status continues for a “tail” that depends on how long you lived in the UK:
| UK-resident years (out of the last 20) | Tax years you stay in scope after leaving |
|---|---|
| 10 to 13 | 3 |
| 14 | 4 |
| 15 | 5 |
| 16 | 6 |
| 17 | 7 |
| 18 | 8 |
| 19 | 9 |
| 20 | 10 |
Once the tail ends, only your UK assets – such as UK property and money in UK bank accounts – stay within UK inheritance tax.
If you left the UK before April 2025
Transitional rules apply if you were non-UK resident in the 2025-26 tax year. If you were neither UK domiciled nor deemed domiciled on 30 October 2024, you are not a long-term resident. If you were deemed domiciled on that date, you stop being a long-term resident at the start of your fourth tax year of non-residence. If you were UK domiciled under the old rules, the normal 10-out-of-20-years test applies.
Pensions and inheritance tax from April 2027
From 6 April 2027, most unused pension funds and pension death benefits count towards your estate for UK inheritance tax. If you hold large UK pensions, it is worth reviewing how and when you draw them, and who you have nominated. See our UK pension advice for expats and estate planning pages.
Questions about UK inheritance tax after leaving
Does leaving the UK end my UK inheritance tax straight away?
Not usually. If you were a long-term UK resident, your worldwide assets stay within UK inheritance tax for 3 to 10 tax years after you leave, depending on how long you lived in the UK.
What counts as a UK-resident year?
Any tax year in which you were UK resident under the statutory residence test – including a split year, which counts as a full year.
Are my UK assets ever outside UK inheritance tax?
No. UK assets, such as UK property and UK bank accounts, stay within UK inheritance tax whatever your residence.
What happens if I move back to the UK?
Returning before your tail ends can extend it. After 10 consecutive tax years abroad, your count resets, so only years after you return count towards long-term residence.
Will my UK pension be subject to inheritance tax?
From 6 April 2027, most unused pension funds and death benefits are included in your estate for UK inheritance tax. Spouse and charity exemptions still apply.
Sources: HMRC: inheritance tax if you are a long-term UK resident; HMRC Inheritance Tax Manual IHTM47020.
More free tools: fee calculator, inheritance tax calculator, UK inheritance tax exit checker, country comparison, money health check, frozen State Pension calculator, statutory residence test calculator. See them all on our free tools page.
Reviewed by Henry Temple-Baxter, CISI Level 4 qualified · Last updated 10 October 2026. This page is general information, not personal advice.