How does UK Inheritance Tax apply to Zimbabwean assets held by dual nationals, and how should a Zimbabwean property be covered by a will?

Since 6 April 2025, the UK replaced its old domicile-based inheritance tax (IHT) system with a residence-based regime. This matters directly for Zimbabwean-British dual nationals who own property, investments, or bank accounts in both countries. Under the new rules, UK-situated assets are always subject to UK IHT, regardless of where you live or your residence history. Whether your Zimbabwean assets (property, investments, overseas accounts) also fall within the UK IHT net now depends on "long-term residence" rather than domicile. You are classed as a UK long-term resident if you were UK tax resident for the previous 10 consecutive years, or for 10 or more years out of the previous 20 tax years. Long-term residents are liable to UK IHT on their worldwide estate, including Zimbabwean assets, regardless of nationality. If you leave the UK after qualifying as a long-term resident, your overseas assets can remain within the scope of UK IHT for a period after departure, with a maximum tapering period of 10 years before they fall outside the net entirely. The flat UK IHT rate is 40%, reduced to 36% where at least 10% of the estate is left to charity. This is a major change from the previous regime, where domicile (a complex concept tied to where you considered your permanent home) governed exposure, and could take years to shed even after decades abroad. Separately from UK tax exposure, dual nationals need a will that actually works for Zimbabwean property. A will made under UK law is not automatically invalid in Zimbabwe, but it must still go through the Master of the High Court's registration process for any Zimbabwean immovable property it covers. A will drafted without Zimbabwean succession law in mind can create ambiguity for executors and heirs. For almost every diaspora-based executor, appointing a local Zimbabwean legal practitioner is the practical route into estate administration, since domicile alone will not resolve the local process. Given the complexity of both the new UK long-term residence rules and the transitional provisions, dual nationals should get specialist cross-border estate planning advice covering both UK IHT exposure and Zimbabwean succession requirements, and consider a will that is specifically structured for Zimbabwean assets alongside UK assets. Sources: https://www.blevinsfranks.com/farewell-domicile-welcome-long-term-residence, https://www.bluebond.co.uk/our-resources/articles/overseas-assets-iht-uk-inheritance-tax-rules-explained, https://www.blevinsfranks.com/uk-inheritance-tax, https://www.propzone.co.zw/en/knowledge-base/legal-finance/zimbabwean-property-inheritance-diaspora-death-abroad