When does UK inheritance tax stop applying after you leave?
Long-term UK residents stay in UK inheritance tax for up to 10 years after they leave. See how long yours is.
Your answer
Enter your years of UK residence to see the answer.
About this calculator
For people leaving the UK, or who have already left, with assets abroad.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
Since 6 April 2025, inheritance tax on worldwide assets depends on residence. You're a long-term UK resident if you were UK resident in at least 10 of the last 20 tax years. After you leave, worldwide assets stay in scope for 3 years if you'd been resident 10 to 13 years, one more year for each extra year, up to 10 years.
Worked example
You're a long-term UK resident, so your worldwide assets stay in UK inheritance tax for 5 tax years after you leave: up to and including 2031/32.
Leaving in tax year 2026/27 · 15 years resident
| Years UK resident in the last 20 | 15 |
|---|---|
| Long-term UK resident (10 or more) | Yes |
| Tail after leaving | 5 tax years |
Based on HMRC's long-term UK residence rules for inheritance tax.
Questions people ask
What about UK property?
UK property, and other UK assets, stay in UK inheritance tax wherever you live.
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