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You are welcome! Domicile is a bit of a minefield so best speak to an expert.

But in this theoretical case the person that has died ( the ex) won’t have any UK assets so no IHT would be payable. In your case if you still have UK assets and assuming your father was British (this usually dictates where you are domiciled) you are probably still deemed domiciled in the UK...

[QUOTE=Kazenga Actually gifts are Potentially Exempt Transfers (PETs) not CLTs. CLTs are if you are gifting into a relevant property trust. In any event it is not relevant here as the person making the gift is not UK domicile.

No, it’s the domicile of the person making the gift that matters. I have no idea of the SA inheritance tax rules but it certainly wouldn’t be subject to UK IHT.

A lump sum would appear simplest and as I said provided it’s come from savings etc that have already been taxed there shouldn’t be any further tax to pay. A quick google shows that RSM in Crawley have offices in the UK and South Africa so perhaps a call to someone like that may be a place to...

Only UK domiciles pay UK Inheritance Tax on their estate.

£3k is the annual limit for inheritance tax purposes (gifts above are generally in the estate of the person making the gift for seven years for UK domiciled people). There is no tax on making gifts and no limit (unless the asset being gifted is subject to Capital Gains Tax which it won’t be...

If her ex is South African then it will be SA inheritance tax rules not UK. Doesn’t matter where the recipient lives.

Provided it’s from income that has already been taxed overseas then there shouldn’t be any further tax to pay. To avoid getting in a pickle however I suggest that she speaks to an accountant for confirmation. There is no tax on gifts whether married or otherwise.