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Thank you for your question..
You say that you have become non resident for UK tax purposes from 4 Apr 2013 and non UK Domiciled for the past 30 years.
First of all, conversion of loan into a gift is possible and it is then regarded as a potentially exempt transfer for IHT purposes. The seven year rule applies to potentially exempt transfers.
The gift in the hands of the recipient is tax free under UK Tax rules.. she will not pay any tax on that money.
As far as tax implications for you are concerned .. your liability to UK inheritance tax will be dependant on your domicile and where your assets are situated.
Once you have moved outside the UK and are treated as non resident and non domiciled in the UK for tax purposes, assets held in the UK only would be subject to UK inheritance tax.
If you did not have any assets in the UK, then your estate would not have to pay any UK IHT.
More information on 'Inheritance Tax when someone living outside the UK dies' is covered here
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