[janeb]

Does anyone know if this is applicable in NZ ? My mum has raised this and wants me to find out, as I will be a permanent resident over in NZ and she will be over here (not that she is full of dooooom! heres hoping she'll live a long time yet!) :)

[coxy]

Jane,
For inheritance tax I think I am right in saying that it is not your residency status that counts but your "domicile".
This is harder to change than mere residency.
Here's what the IR have to say about it:
http://www.hmrc.gov.uk/pdfs/ir20.htm#domicile

Just living in NZ is not enough to change your domicile.

So if your country of domicile is still the UK, you would still have to pay UK inheritance tax.

HTH,
Coxy