7 year rule for British citizens with a foreign domicile

My daughter and I are both of British nationality and fiscal residents in Britain. I give my daughter a cash gift of 350 000 pounds while we are both domiciled in Britain. Then we both move to Spain and both become fiscal residents in Spain. Does the 7 year rule still applies if I come to die within 7 years of donationg the gift to my daughter and we are both fiscal residents in another country?

Hi VeWe,
Yes, please refer to:
How Inheritance Tax works: thresholds, rules and allowances
Thank you.