IHT - Foreign Assets

Whilst I personally think the answer to the implied question is obvious, I don't have enough certainty to give a definitive answer, so I would suggest asking HMRC.

However, I would point out that inheritance tax is a tax on the deceased, not the beneficiaries. The only time that money is extracted from people other than the deceased is when lifetime gifts that are still taxable cause the tax liability to exceed the value of the estate.

If UK inheritance tax were payable, the identity of the other country could be important, because there may be anti-double taxation provisions.

No - if they have not lived in the UK in the past.

But you shouldn't trust me - or any other stranger - on the internet on such an important matter. So have a look at:

"If your permanent home (?domicile?) is abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts you have in the UK."

Thanks very much guys. You've been most helpful!

Cheers, TG

Could repatriating those foreign assets back to the UK incur any kind of tax liability?

after they have been inherited?

no

be prepared for the third degree over money laundering regs - make sure to keep all the relevant paperwork

tim