Inheritance Tax: Father died in Poland, son (British/Polish citizen) lives in UK

Hello. My father died recently in Poland. I will inherit half of his estate. I have dual nationality, born in Poland, live and work in UK. I would appreciate advice regarding inheritance tax. Ideally I would like to transfer inherited funds from Poland to UK. How does this work regards inheritance tax? After I pay inheritance tax in Poland, would there be any more to pay in UK? Thanks in advance.

In theory, there isn't any. Although you do have to declare it in order for it to be tax-free.


In theory, as the money is tax-free income in Poland, under the Polish-British taxation treaty it isn't taxable in the UK. Although again you would want to get that confirmed in writing by the UK tax office in advance.

But, I'm not a tax adviser; you really need to speak to a tax adviser.

I've been through this situation with my Dad. UK inheritance tax applies to worldwide assets, so 40% of anything over the threshold (£325,000 at the moment). You also need to let HMRC know and fill in the appropriate forms.

Might be worth reading the official words from Uk Gov website-either of the the above answers might be applicable, it depends on your fathers domicile.

gov.uk/inheritance-tax/when-someone-living-outside-the-uk-dies