questionText: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to a residence-based inheritance tax system on the numbers of UK residents with permanent homes outside of the UK.
answerText: A supplementary forecast information release around the costings of reforms to the non-domicile regime, including the move to residence-based inheritance tax system, was published by the Office for Budget Responsibility in January 2025. This costing outli...
heading: Inheritance Tax: British Nationals Abroad