diff --git a/activerecord/lib/active_record/relation/query_methods.rb b/activerecord/lib/active_record/relation/query_methods.rb
index 863d7bb1aa..d2473188cb 100644
--- a/activerecord/lib/active_record/relation/query_methods.rb
+++ b/activerecord/lib/active_record/relation/query_methods.rb
@@ -41,23 +41,10 @@ module ActiveRecord
       #    User.where.not(name: "Jon", role: "admin")
       #    # SELECT * FROM users WHERE name != 'Jon' AND role != 'admin'
       def not(opts, *rest)
-        where_value = @scope.send(:build_where, opts, rest).map do |rel|
-          case rel
-          when NilClass
-            raise ArgumentError, 'Invalid argument for .where.not(), got nil.'
-          when Arel::Nodes::In
-            Arel::Nodes::NotIn.new(rel.left, rel.right)
-          when Arel::Nodes::Equality
-            Arel::Nodes::NotEqual.new(rel.left, rel.right)
-          when String
-            Arel::Nodes::Not.new(Arel::Nodes::SqlLiteral.new(rel))
-          else
-            Arel::Nodes::Not.new(rel)
-          end
-        end
+        where_clause = @scope.send(:where_clause_factory).build(opts, rest)
 
         @scope.references!(PredicateBuilder.references(opts)) if Hash === opts
-        @scope.where_values += where_value
+        @scope.where_clause += where_clause.invert
         @scope
       end
     end
diff --git a/activerecord/lib/active_record/relation/where_clause.rb b/activerecord/lib/active_record/relation/where_clause.rb
index d1469d0a7a..676b0d47d3 100644
--- a/activerecord/lib/active_record/relation/where_clause.rb
+++ b/activerecord/lib/active_record/relation/where_clause.rb
@@ -30,6 +30,10 @@ module ActiveRecord
           binds == other.binds
       end
 
+      def invert
+        WhereClause.new(inverted_parts, binds)
+      end
+
       def self.empty
         new([], [])
       end
@@ -60,6 +64,25 @@ module ActiveRecord
         conflicts.map! { |node| node.name.to_s }
         binds.reject { |col, _| conflicts.include?(col.name) }
       end
+
+      def inverted_parts
+        parts.map { |node| invert_predicate(node) }
+      end
+
+      def invert_predicate(node)
+        case node
+        when NilClass
+          raise ArgumentError, 'Invalid argument for .where.not(), got nil.'
+        when Arel::Nodes::In
+          Arel::Nodes::NotIn.new(node.left, node.right)
+        when Arel::Nodes::Equality
+          Arel::Nodes::NotEqual.new(node.left, node.right)
+        when String
+          Arel::Nodes::Not.new(Arel::Nodes::SqlLiteral.new(node))
+        else
+          Arel::Nodes::Not.new(node)
+        end
+      end
     end
   end
 end
diff --git a/activerecord/test/cases/relation/where_clause_test.rb b/activerecord/test/cases/relation/where_clause_test.rb
index b498739e84..569082541b 100644
--- a/activerecord/test/cases/relation/where_clause_test.rb
+++ b/activerecord/test/cases/relation/where_clause_test.rb
@@ -71,6 +71,32 @@ class ActiveRecord::Relation
       assert_not WhereClause.new(["anything"], []).empty?
     end
 
+    test "invert cannot handle nil" do
+      where_clause = WhereClause.new([nil], [])
+
+      assert_raises ArgumentError do
+        where_clause.invert
+      end
+    end
+
+    test "invert replaces each part of the predicate with its inverse" do
+      random_object = Object.new
+      original = WhereClause.new([
+        table["id"].in([1, 2, 3]),
+        table["id"].eq(1),
+        "sql literal",
+        random_object
+      ], [])
+      expected = WhereClause.new([
+        table["id"].not_in([1, 2, 3]),
+        table["id"].not_eq(1),
+        Arel::Nodes::Not.new(Arel::Nodes::SqlLiteral.new("sql literal")),
+        Arel::Nodes::Not.new(random_object)
+      ], [])
+
+      assert_equal expected, original.invert
+    end
+
     private
 
     def table