IHTM06021 - Rules about excepted estates: foreign domiciliaries or non long-term UK residents
For all deaths before 6 April 2002 an IHT400 (IHTM10021) has to听be delivered if the deceased was domiciled (IHTM13021) outside the UK at the date of their death. If the death was before 18 March 1986 the appropriate form听is form Cap 201.听
SI2002/1733 Inheritance Tax바카라 사이트�(Delivery of Accounts) (Excepted Estates) Regulations 2002 relaxed this rule for deaths occurring on or after 6 April 2002. Where all the conditions listed below are met, the estate will qualify as an excepted estate. The conditions are that the deceased:听
Deaths before听April 2025听
was domiciled outside the UK听听at听the date of their death听听听
had never been domiciled or deemed听domiciled in the UK during their lifetime
Death on or after听6 April 2025听
was not a听long term听UK听resident 听at听the date of their death听
Had never been domiciled or deemed听domiciled in the UK (before 6 April 2025) and had never been a long-term UK resident (on or after 6 April 2025)听
the value of their estate situated in the UK consists바카라 사이트�only바카라 사이트痮f cash or quoted shares or securities passing under their will (IHTM12041) or intestacy (IHTM12101) or by survivorship, the gross value of which does not exceed the cash limits shown in the table below.听
did not make any gifts from their UK assets of more than 拢3,000 per year within 7 years of the date of death.听
For deaths on or after 1 January 2022 there is an additional听condition. The deceased바카라 사이트�听
did not own any indirect interests in UK residential property under IHTA84/Sch听A1 (IHTM04311)听
Deaths (all dates inclusive)听 |
Gross value of estate听 |
6 Apr 2002 to 31 Aug 2006听 |
拢100,000听 |
1 Sept 2006 onwards听 |
拢150,000听 |
If any of the above conditions are not satisfied a form IHT400 must be delivered.听
听