Does UK inheritance tax still apply after I move to Cyprus?
Short answer
It can, for up to ten tax years after you leave. Since 6 April 2025, UK inheritance tax on worldwide assets depends on being a long-term UK resident, not on domicile.
You are a long-term UK resident if you were UK tax resident for the previous ten years in a row, or for at least ten of the previous twenty. After you leave, the status lasts between three and ten tax years depending on how long you lived in the UK: three years for someone who lived there for ten to thirteen years, rising to ten for the longest residents.
If you later spend ten years in a row outside the UK and then return, the count starts again.
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in the UK and in Cyprus before you act on it.
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