Inheritance Tax applies to all assets held by someone in the UK at their death and, for people domiciled in the UK (usually where the UK is their home) Inheritance Tax is charged on their worldwide assets. The law around domicile and location of assets can be complex and you may want to speak to a lawyer to see how the UK tax may affect you in the event of your death. It is common for people to own properties in multiple jurisdictions these days and seeking specialist advice can help to alleviate some surprises. The UK does not tax individuals based on citizenship but there is a distinction between residency and domicile. Residency is largely where someone lives for a period of time and Domicile is largely where someone’s home is located. There are lots of nuances and pitfalls around this though so specialist advice is often critical when discussing Inheritance Tax. The United Kingdom comprises England, Scotland, Wales and Northern Ireland. Whilst the Inheritance Tax applies across all of these countries, there are differing jurisdictions for inheritance; with England and Wales sharing the same courts whilst Scotland and Northern Ireland have a different regime.