How does UK Inheritance Tax apply to Zimbabwean diaspora with assets in both countries?

For Zimbabweans settled in the UK who hold property, savings or business interests in both countries, UK Inheritance Tax (IHT) exposure depends primarily on domicile, not simply where you live. Domicile is a distinct legal concept from residence or nationality: you acquire a "domicile of origin" at birth (often your father's domicile), which can be replaced by a "domicile of choice" if you permanently settle elsewhere, or a "domicile of dependence." Crucially, you can only hold one domicile at a time, and it does not automatically change just because you have lived in the UK for years. Before 6 April 2025, HMRC could treat you as "deemed domiciled" in the UK for IHT purposes if you had been UK domiciled at any point in the three years before death. From 2025/26, the UK moved away from domicile towards a residence-based "long-term residence" test for IHT: once you meet the long-term residence criteria, your worldwide estate (including Zimbabwean assets) can fall within the UK IHT net, and this status can persist for up to ten years after leaving the UK, depending on how long you were UK resident over the previous 20 years. This creates genuine double-taxation risk, since Zimbabwe may also levy estate duty on Zimbabwe-situated assets. Reliefs against double taxation can sometimes be claimed from the relevant tax authorities, but the administrative routes differ by jurisdiction and are not automatic. Practical steps for dual-asset estates: a UK will does not automatically cover Zimbabwean property or accounts, so specialists generally recommend either one carefully drafted international will covering worldwide assets, or separate wills for UK and Zimbabwean assets, provided they do not conflict or inadvertently revoke each other. A UK Lasting Power of Attorney typically has no authority over Zimbabwean assets, so incapacity planning needs a separate arrangement there. Because rules, reliefs and reporting deadlines change (as happened with the 2025 domicile reform), review your cross-border estate plan regularly and take advice from a solicitor experienced in UK-Zimbabwe succession matters before relying on any specific IHT threshold or relief figure. Sources: https://www.litrg.org.uk/international/residence-and-domicile/domicile, https://www.blevinsfranks.com/farewell-domicile-welcome-long-term-residence, https://www.tmwillsandprobate.co.uk/estate-planning/international-inheritance-lawyers, https://www.myerson.co.uk/wealth/tax-succession-planning/international-estate-planning, https://www.randrescue.com/blog/cross-border-inheritance-rules-and-tips-for-benefactors-and-beneficiaries