Inherence tax for non-resident

Just want to check whether there is inherence tax applicable for property passed on by a non- Uk resident and non UK domicile individual upon death to a kids being student studying in Uk ( more then 183 days in a year in each of the last 7 years ). Would it be different if the recipient live in UK and a tax resident for more than 15 years? Thanks

Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.