Written Question·Treasury·UIN 63924
Inheritance Tax: British Nationals Abroad
Tabled: 30 June 2025
Answered: 8 July 2025
Question
Rachel Blake
Labour (Co-op) — Cities of London and Westminster
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to a residence-based inheritance tax system on the numbers of UK residents with permanent homes outside of the UK.
Answer
James MurrayA supplementary forecast information release around the costings of reforms to the non-domicile regime, including the move to residence-based inheritance tax system, was published by the Office for Budget Responsibility in January 2025. This costing outli...
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