»Ê¹ÚÌåÓýapp

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residenceÌý²¹²Ô»å you can find details of these rules ²¹³ÙÌýIHTM47000Ìý²¹²Ô»å IHTM47010.

When a taxpayer or agent considers that a deceased person was domiciled outside the UK they must submit a form IHT400 together with a form IHT401. We will consider the question of domicile after the grant has been issued.

Pre-Grant will flag up the fact that a foreign domicile has been claimed before they issue form IHT421. »Ê¹ÚÌåÓýapp file will then be passed to Risk who will decide whether a domicile outside the UK can be accepted or should be referred to Compliance to take the matter up with the taxpayer or agent.

If a Double Taxation Convention (IHTM27161) applies and foreign tax has not been paid the initial calculation should be made without taking the convention into account. »Ê¹ÚÌåÓýapp caseworker should investigate the tax implications of the convention further at a later stage.