Illustrative tool
Since April 2025, ten resident years out of twenty decide whether UK Inheritance Tax reaches your worldwide estate. Two sliders show where you likely stand.
Illustrative only, not tax or legal advice.
The Long-Term Residence Checker is a free tool that applies the residence-based UK Inheritance Tax rules in force since 6 April 2025: the 10-of-20-years long-term residence test, and the 3-to-10-tax-year tail during which worldwide scope continues after leaving. It is built to give internationally mobile people a first reading of where they likely stand, so the conversation with a regulated specialist starts in the right place. It does not determine tax residence itself and does not model treaties or transitional rules.
This checker is illustrative only and is not tax or legal advice. It applies a simplified reading of the residence-based Inheritance Tax rules that took effect on 6 April 2025: the 10-of-20-years long-term residence test and the 3-to-10-year continuing scope after leaving. It does not determine tax residence itself (the Statutory Residence Test does that), does not model treaties, formerly domiciled residents, or transitional rules, and your actual position depends on your full history. Speak with a regulated specialist before making any decisions.
Whether a given year counts as UK resident is set by the Statutory Residence Test.
0 means still UK resident.
Illustrative reading
Likely a long-term resident: worldwide estate within UK IHT scope
At least 10 UK-resident years of the last 20 meets the long-term residence test that has applied since 6 April 2025. On these inputs your whole worldwide estate, not just UK assets, sits within UK Inheritance Tax scope, at up to 40% on the part of the estate above the available allowances.
Having left 2 tax years ago, the continuing-scope tail on these inputs is 5 tax years, so approximately 3 more tax years until only UK assets remain in scope. Timing matters here, and it is exactly what a specialist maps against your actual residence history.
Illustrative only, not financial advice.
Estate spanning more than one country? Tell us your situation.
Scope is the first question, not the last. A specialist maps your residence history, your assets, and the allowances together.
Questions
Common questions about the long-term residence rules
What changed about UK Inheritance Tax scope in April 2025?
From 6 April 2025, UK Inheritance Tax scope moved from domicile to residence. A person who was UK resident for at least 10 of the previous 20 tax years is a "long-term resident", and a long-term resident's worldwide estate falls within UK IHT scope, at up to 40% on the part of the estate above the available allowances. Someone who is not a long-term resident is within scope on UK-situated assets only.
How long after leaving the UK does worldwide scope continue?
Long-term resident status does not end the day you leave. It continues for a tail of 3 to 10 tax years: 3 years for those who were UK resident for 10 to 13 of the previous 20 tax years, plus one further year for each additional year of residence beyond 13, up to a maximum of 10 years. Someone resident for all 20 of the last 20 years carries a 10-year tail. Mapping this against your actual residence history is specialist work.
Which of my assets stay within UK IHT scope even if I am outside the test?
UK-situated assets remain within UK IHT scope regardless of residence: UK property, UK bank accounts, and other UK-situated holdings. What counts as UK-situated is not always obvious, particularly for shares, funds, and pensions, and from 6 April 2027 most unused pension funds and death benefits are brought within the estate for IHT under the Finance Act 2026. A specialist maps how each asset in your estate is treated.
How do I know if a given year counts as UK resident?
Tax residence for each year is determined by the Statutory Residence Test, which looks at days spent in the UK, ties such as family and accommodation, and work patterns. This checker asks you for the number of resident years rather than determining them: if your residence position for particular years is uncertain, that question comes first, and it is one a regulated specialist works through with you.
UK inheritance tax planning serviceThe regulated specialists we introduce work through residence history, asset situs, and allowances with you, so your estate plan reflects where your life actually is.