Inheritance Tax on Gifted Cash Before Becoming a UK Tax Payer

I understand that gifted cash would be liable for inheritance tax if the cash giver pass away within 7 years. Does this rule applies when the action of giving happened before both the parties were not UK tax payers and then become UK tax payer within 1 years. Thank you.

Hi,

Please contact our Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.