»Ê¹ÚÌåÓýapp

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residenceÌýand you can find details of these rules ²¹³ÙÌýIHTM47000.Ìý

Individuals with a non-UK domicile of origin are not affected by the measure at IHTM13062. »Ê¹ÚÌåÓýappy are however subject (as now) to the deemed domicile rules at IHTM13061 and the UK residential property rules at IHTM04311.