UK residency shift in 2025 exposes NRIs to full inheritance tax on global assets
From 6 April 2025 the UK will replace its domicile‑based inheritance tax with a residence‑based test. NRIs who have lived in the UK for 10 of the past 20 years become “Long‑Term Residents”, subjecting worldwide estates to the 40% IHT and a lingering “tail” period after departure. The change forces careful exit planning for Indian‑origin families.