1 July 2022

Inheritance Tax

Non-UK residents often enquire about UK inheritance tax on their worldwide estate. Often HMRC will assess tax based on your domicile.

Trying to change from a domicile of origin to a domicile of choice can be difficult if it seems that there is a yearning to maintain a British identity/connection.

In some historical cases, a Monaco resident was found by HMRC to not be happy in Monaco and spent most of his time in Paris often telling friends that he longed to return to England, and witnesses were called to testify.

In another case, a well known Welsh actor, although living in Switzerland at the time, instructed he be buried in Wales draped in a Welsh flag.

All enough for HMRC to win the argument.

Some ties that bind you to the UK can be hard to break, through pride in your heritage or your roots. If the UK continues to provide you with a sense of connection, there may be tax to pay in the end.

This could be less of a problem for those who seek to blend into another culture and let go of their Britishness. A small price to pay perhaps.