It is also due on gifts made by UK-domiciled people within the seven years before their death. 

Expats who find themselves domiciled elsewhere, will only need to pay UK IHT on UK assets that form part of their estate. 

Mr Porter highlighted that expats can live overseas for many years but still be considered a UK domicile, making their international estate liable for IHT, except for France which has a different situation. 

Additionally, the IHT exemption for estates given to spouses are limited when given to a non-UK domiciled spouse.