UK Inheritance Tax Calculator
Estimate your IHT liability under the April 2025 Long-Term Resident rules. Four quick steps, then download our comprehensive guide.
For estimates only. Not tax advice. Speak to a specialist for personal advice.
Step 1 of 4
Are You a UK Long-Term Resident?
From 6 April 2025, your UK inheritance tax exposure depends on your Long-Term Resident (LTR) status, not domicile.
Long-Term Resident: UK tax resident for 10 or more years in the 20 tax years immediately preceding the relevant tax year. LTRs are subject to UK IHT on worldwide assets.
About the April 2025 IHT Changes
From 6 April 2025, UK inheritance tax rules for non-UK-domiciled individuals changed fundamentally. The previous domicile-based test was replaced with a residence-based Long-Term Resident (LTR) test.
Under the new rules, if you have been UK tax resident for 10 or more years in the last 20 years, you are classified as a Long-Term Resident. This means your worldwide assets, not just UK-situs assets, are subject to UK inheritance tax at 40% above the applicable nil rate bands.
This change affects many expatriates who previously assumed that their overseas assets were sheltered from UK IHT because they were not UK domiciled. If you have lived and worked in the UK for a decade or more, your position may have changed materially.
Individuals who are not Long-Term Residents remain subject to UK IHT only on UK-situs assets (such as UK property, UK bank accounts, and UK-listed securities).
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