IHTM13033 - Other domicile issues: Lifetime event
From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residenceÌýand you can find details of these rules atÌýIHTM47000.Ìý
If you are asked to give your opinion on someone바카라 사이트™s domicile (before 6 April 2025) or long-term UK residence (After 6 April 2025) in connection with a gift or lifetime transfer, and this is relevant to a current liability to Inheritance Tax (IHT) you should ask for an IHT100 to be completed to provide basic information about the event and evidence of the chargeable transfer.Ìý
Once you have a completed IHT100 with evidence of the transfer you must assess the risk to UK tax. If in doubt consult Technical or your G7 Compliance Manager.Ìý
If there is only a small current liability to IHT and the risk to UK tax as a whole isÌýlow, then inform the taxpayer that we will not come to a view on domicile, which has consequences for tax liability purposes.Ìý
If the risk to UK tax is sufficient you must consult Technical or your G7 Compliance Manager and the바카라 사이트¯바카라 사이트¯to decide what information and evidenceÌýyou need to conduct your enquiry.Ìý
Once the enquiry is opened, if at any time you consider that it is not cost effective to continue the enquiry, consult your manager and Technical about ending the enquiry at that stage without the need to reach a conclusion about domicileÌýor long-term UK residenceÌýÌýandÌýany consequences for tax liability.