The estate that crossed borders with you

Many expatriates assume that leaving the UK moved their estate out of UK Inheritance Tax. The real rule, in force since 6 April 2025, is a counting exercise: if you were UK resident for at least 10 of the previous 20 tax years, your worldwide estate sits within UK IHT scope, at up to 40% on the part of the estate above the available allowances. After you leave, that scope continues for a tail of 3 to 10 tax years depending on how long you were resident. And whatever the test says, UK-situated assets such as property and UK accounts remain in scope regardless.

Two dates make this worth understanding now rather than later. The first is your own: the tax year your tail ends, which is knowable and plannable around. The second is 6 April 2027, when most unused pension funds and death benefits are brought within the estate for IHT under the Finance Act 2026. For families with meaningful UK pensions, that change alone redraws the estate picture.

A specialist maps your residence history against the test, works out how each asset is treated, and puts wills, beneficiaries, and structures in an order that matches where your family actually lives. Understanding your position is the first step, and it is exactly what an introduction gives you access to.