non uk resident/citizen inherit estate from uk resident

I am UK tax resident. I have foreign banking account in Canada. My son is Canadian living in Canada. When I pass away, for him to inherit my foreign asset like my bank account in Canada, will he need to pay UK inheritance tax?

Hi wongsm,

HMRC cannot comment on future events as legislation may change. For current rules, please refer to How Inheritance Tax works: thresholds, rules and allowances

Thank you.

Hi HMRC team, Thanks for the information. I have followed the link and still couldn't figure it out. What would be the answer for my question under the current rules? Thanks again.

Hi
As your question is speculating about inheritance tax some time in the future, we don't know what inheritance tax legislation will be in the future, so cannot answer it.