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JerseyUK Inheritance Tax: the long-term resident rules apply from 6 April 2025
From 6 April 2025 UK Inheritance Tax follows long-term residence instead of domicile. Anyone UK tax resident for at least 10 of the previous 20 tax years is a long-term UK resident, and overseas assets, including those in trusts they created or added to, are chargeable. GOV.UK lists cases where no Inheritance Tax is due on trust assets (source: GOV.UK).
By One Pacific Trust editorial team, 2026-11-05
Who is affected
Settlors who have been UK resident for at least 10 of the last 20 tax years, or are close to it, their trustees and their families.
GOV.UK says trustees should be told when a person’s residence status changes, because separate trust charges may apply (source: GOV.UK, Inheritance Tax if you’re a long-term UK resident).
What to do
Count your UK residence years, review what each trust holds and when assets were added, and take UK tax advice before you move, add assets or make a distribution. Tell the trustees when your status changes.
By when
The rules have applied since 6 April 2025 (source: GOV.UK, Inheritance Tax if you’re a long-term UK resident).
After leaving the UK the long-term resident status can last up to 10 tax years, and for less time if you were resident for fewer than 20 years. Recheck your position at the start of each UK tax year, on 6 April.
Related pages
These items are general information. They are not legal or tax advice.
Sources
- GOV.UK, Inheritance Tax if you’re a long-term UK resident, read 2026-11-06.
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