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10-year clock
Under the April 2025 reforms, UK IHT applies to worldwide assets once you have been UK-resident 10 of the last 20 years.
Indian-origin families with UK connections should review inheritance tax separately from income-tax treaty relief. The April 2025 reforms make long-term UK residence central to worldwide exposure, with transitional rules requiring attention. Inventory Indian and overseas property, trusts and gifts, and coordinate the position with qualified advisers before changing ownership or moving.
Last reviewed: · Reviewed by Regi Tom Antony, FCA
Under the April 2025 reforms, UK IHT applies to worldwide assets once you have been UK-resident 10 of the last 20 years.
Indian flats, ancestral land and family-trust holdings now count toward UK estate value. Gift and trust planning before the 10-year cliff is critical.
A 15-minute NRI Tax Discovery Call to scope your situation and the right next step.
This guide is general information published by RTA & Associates. It is not tax, legal, financial or investment advice, and it does not create a client relationship. It does not take account of your personal circumstances, and you should not act or refrain from acting on the basis of anything here.
Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
References to the law, rules or practice of countries other than India are included for general orientation only. They are not advice on the law of that country, and they should be confirmed with a qualified adviser in that jurisdiction before you act.
Tax law, exchange-control rules and treaty positions change, and they change often. This page reflects our understanding as at the date shown above. We do not undertake to update it.
To the extent permitted by law, RTA & Associates and its partners and staff accept no liability for any loss arising from reliance on this page. For advice on your own position, book a consultation.
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