IHTM04323 - Property of visiting forces: protection of residence and domicile
No period of duty spent by a qualifying person (IHTM04322) in the UK is to be regarded as a period of residence here for바카라 사이트疘nheritance Tax바카라 사이트痯urposes. And you should not treat such periods as creating a change of a qualifying person's residence (IHTM13000) for those purposes, IHTA84/S155 (2).听
This means that a period of duty spent by a qualifying person听will not count towards the long-term UK residence test (IHTM47000).听
For periods before 6 April 2025, the legislation confirmed that a period of duty spent by a qualifying person听did not create any change in the person바카라 사이트檚 residence or domicile.听听听