Overseas Inheritance tax and income

Dear Sir/Madam, It would be greatly appreciated if the HRMC Admin could respond to the three questions below:- 1) Is it necessary to pay inheritance tax in the UK for my overseas property (estate)? 2) The overseas inheritance of the property is being held jointly by my cousin and his wife. In the event of having to pay inheritance taxes, will the property be split equally between two people who file jointly or separately? 3) Do my cousins have to declare dividend income that is less than £2,000? Thanks a lot! Martins Family

Hi,
As questions 1 & 2 of your query relates to Inheritance Tax, we would advise to contact the Inheritance Tax department on 0300 123 1072 from the UK or +44 300 123 1072 from abroad, or send in a letter to Inheritance Tax, HM Revenue and Customs, BX9 1HT, United Kingdom.
In regard to declaring dividends less than £2,000, this would depend on their individual circumstances and where such dividends have arisen from. 
We would suggest checking the Self-Assessment criteria tool:
Self Assessment tax returns
Thank you.

Your prompt response is much appreciated! Hong Kong's Blue Chips are where the dividend originates from. Selling all the blue chips and transferring all the money to the UK is their plan. Thank you Martins

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