7 year rule

I am a British national non resident in the UK. I intend to return to reside permanently in the UK within the next few years. Will gifts to UK residents given before my eventual return be included in the 7 year rule or will they be exempted. Secondly, does it matter whether the gifts were made from my UK bank account or from my foreign account. Thank you,

Hi,

Take a look at the guidance on:

How Inheritance Tax works: thresholds, rules and allowances

It will give you guidance on giving gifts and the tax implications.

Thank you.