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Legal testUKReviewed October 2026
The UK connecting factor, in force from 6 April 2025, that brings a person’s worldwide estate within inheritance tax once they have been UK resident for at least ten of the previous twenty tax years. It replaced domicile as the test for exposure to UK inheritance tax.
A departing long-term resident stays within the inheritance tax net for a tail of years after leaving, so the timing of a move to the UAE and of any gifts is what determines when worldwide assets fall out of charge.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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