Seven Year Rule

I am a current UK tax resident. My father, who is now a non-uk resident living in Hong Kong, has just gave me a sum of money as a gift for helping me in buying a property. If three years later my father become an UK resident, will the seven year rule for inheritance tax purposes be applicable to this gift of money?

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