Immigration from Hong Kong to the UK: inheritance tax and gifts

With the UK Government opening the Hong Kong British National (Overseas) Visa for applications from January 2021, many people in Hong Kong may be thinking about moving to the UK to work or study. To help them understand more about UK inheritance tax (IHT), BKL private client tax specialist Geraint Jones was interviewed for Hong Kong’s Next Magazine.

Geraint explained:

  • The ‘7 year rule’ affecting IHT on gifts made within 7 years before death
  • Preparing for the 7 year IHT clock
  • Exemption from IHT: ‘gift from income’

(As of June 2021, Next magazine’s webpages and videos are unavailable. For reference: the article and video were available to Next Magazine subscribers here; a translation into English was available here.)

The video was also available on YouTube:

Other articles in this series:

To find out more about how Geraint and our other tax specialists can help people who are looking to relocate to the UK, please get in touch using our enquiry form.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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