Inheritance Tax (IHT) for Non-residents & Non-domicile

Hello, my wife and I are both non-resident & non-domicile of the UK, living abroad. We owned some investment properties in UK and all for rental income. If I dead, my wife will inheriting all my properties via my will. Is she subject to UK inheritance tax on these properties as a non-resident & non-domicile of the UK?

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.