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AM AN AMERICAN CITIZEN RESIDENT IN UK 18 YEARS. I WILL BE SELLING UP AND LEAVING SOMETIME THIS YEAR. IF I SHOULD DIE WITHIN 3 YEARS AFTER I LEAVE, WILL MY US ESTATE STILL BE LIABLE TO UK DEATH DUTIES FOR SOME FURTHER LENGTH OF TIME? ALSO, WHAT OTHER CIRCUMSTANCES WILL ENTITLE UK TO REQUIRE TAX OBLIGATIONS OF ME. I HAVE READ THE FOLLOWING TAX RESIDENCY CODE AND DO NOT UNDERSTAND WHAT IS MEANT BY THE LAST LINE REGARDING 4 YEARS. personal tax

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