7 year rule for gifts given while a non UK resident.

Bostonerimus1

I don't live in the UK, but have been making gifts to UK resident family members for a number of years. If I move back to the UK will HMRC apply the 7 year gift tax rule to gifts I made while a non-UK resident?

Peter999_2

What 7 year gift tax rule?     or do you mean the inheritance tax rules?

Bostonerimus1

Peter999_2 said:

What 7 year gift tax rule?     or do you mean the inheritance tax rules?

Yes the tapering of the amount of inheritance tax over that 7 years.

Peter999_2

It's a good question and I don't know the answer for sure.    It depends on a few things.

If you read the below goverment website it details what happens if you lived abroad : 

How Inheritance Tax works: thresholds, rules and allowances: When someone living outside the UK dies - GOV.UK

Bostonerimus1

Peter999_2 said:

It's a good question and I don't know the answer for sure.    It depends on a few things.

If you read the below goverment website it details what happens if you lived abroad : 

How Inheritance Tax works: thresholds, rules and allowances: When someone living outside the UK dies - GOV.UK

I'm assuming when I come back to the UK I will become domiciled and resident again and so my worldwide estate will be taxable by HMRC. I can make a good argument that all gifts have been made out of excess income, but was wondering if HMRC will count gifts made while I was outside the UK in the "7 year rule". or if the clock starts ticking only on gifts made after I'm a UK resident.