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Hi.If you are UK domiciled, when you die your worldwide estate will be subject to IHT in the UK subject to the nil-rate band and other reliefs around business assets etc. So, even if you make a gift from a non-UK source, it will be a potentially exempt transfer and the seven year clock will start ticking, so to speak. Should you die within seven years of making the gift, it will be included in your estate but may be subject to taper relief which you can read about here.Only if you are non-UK domiciled would a gift from a non-UK source be outside the scope of UK IHT.I hope this helps but let me know if you have any further questions.