This depends not on residence or ordinary residence but on domicile which is acquired at birth through the father and is retained through life unless a domicile of choice is acquired by:
Buying a house
Arranging to be buried there
Making a will there
Resigning from clubs in former country and joining ones in the new
Exercise political rights in the new country
An expatriate can be deemed domiciled in the UK if he/she was domiciled there within the last three years or was resident in the UK in 17 months out of the last 2 tax years.
Even if domicile is proved abroad, Inheritance Tax will still be charged on the value of property in the UK.
Avoidance can be obtained by:
Exempt Transfers or Gifts between spouses which are valid without limit for the donorís lifetime
Potentially Exempt Transfers (PETS) becomes exempt if the donor dies within 7 years.
In the UK Inheritance tax is levied on the world-wide estate of persons deemed domiciled in Britain even if they are resident in Spain.
Whilst great care has been taken to maintain a high standard of accurate and reliable information Viva Almeria cannot accept liability for any errors or omission. Information supplied by FreshStart Advice Centre.