Doesn't a lot of that depend on "how" he was intending to return?Dod101 wrote:I have not mistakenly done anything but I assumed that irrespective of what his intentions were, the fact is that he is no longer with us and I assume that the beneficiary of his Will will not want to pay IHT to the UK Exchequer. Thus take the facts as they are not as might have been had he lived. It looks as if the executors of his Will can show that he is in fact domiciled outside of the UK. That is to the benefit of the estate. I cannot imagine that HMRC trawl the death of every UK citizen who dies outside of the UK, but maybe they do.If the funeral and cremation/burial is in Dubai then the whole episode is offshore. He has no connection to the UK other than his passport and would seem to have had his life settled outside of the UK. In these circumstances I think it is best to forget what he may have said he intended in 4 years time to return to the UK because apart from anything else he might have changed his mind in that time.Tara wrote:
He is still dead and I have not changed anything. It is you who mistakenly assumed that he may have changed his domicile when he left the UK. I asked the original question with the assumption that he was UK domiciled, and that is why I made it clear that he intended to return to the UK after 10 years working in Dubai. He did not survive the 10 years in Dubai though. He is still dead.
Dod
e.g. paying NICs would look a bit of a flag.
Part of the changes to the rules in 2017 was to allow them to reach in to traditional forms of avoidance for assets held in the UK by folk who have left; I don't know if that's taken the incentive off them to go after one's complete estate if they think they have a claim. As previously pointed out they'd need to be aware of the possibility first.
FWIW it's recommended to formally declare domicile to avoid the (over)reach of HMRC