Legacy rules in the UK differ from where a person is domiciled. They consider a person to have a domicile where he is permanently settled and at home. Therefore, in some jurisdictions, inheritance tax liability is a fact, while in other jurisdictions, taxes may be payable. For UK IHT purposes, living in the UK is divided into three variants: domiciled in the UK, non-UK domicile, and considered domiciled in the UK. Domiciled in the UK – the person’s worldwide assets need to be considered for legacy tax whether it has residency or not, and the same goes for non-UK Domiciled.