Inheritance Tax Manual

IHTM04321 - Property of visiting forces: introduction

The legislation treats as excluded property (IHTM04251) - and therefore바카라 사이트¯not chargeable to Inheritance Tax (IHT)바카라 사이트¯- the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK, provided thatÌýthey are not British citizens. It also safeguards their position concerningÌýresidenceÌý(IHTM04323) for IHT purposes,ÌýIHTA84/S6 (4) and IHTA84/S155.ÌýÌýÌý
Ìý
Assets of qualifying persons (IHTM04322)바카라 사이트¯that are바카라 사이트¯eligible for this exclusion from IHT are:Ìý

• emoluments paid by the government of any designated country (IHTM04324) to a member of a visiting force of the countryÌý

• tangible movable property (for example, furniture, cars etc.) which is in the UK solely by reason of the member's duty here, IHTA84/S155 (1).Ìý