IHT - Gifts within 7 years of death

Person A lived permanently abroad from 1998 to 2023, when they moved to the UK. In 2022, while still living abroad, they made a gift. In 2023 Person A then moved to live permanently in the UK and died in the UK in 2024. In these circumstances, would the 2022 gift made by Person A abroad and while living permanently abroad, be considered to be part of their UK estate for IHT purposes?

Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.