Timothy Lamb

I have a slightly related question. Apologies for posting it here but I can not see any other way to post a new question. From April 2027 pensions will be liable to IHT. However, non residents (under the new 10-year residency rules) will not be charged IHT on non UK assets. Will my QROPS pension, based in Malta, be considered a non UK asset and therefore be free of IHT if I die while defined as a non UK resident? I would much appreciate your advice as HMRC information on new rules relating to pensions and residency does not, as far as I can see, address this point. Thank you.