Inheritance Tax Manual

IHTM16164 - Foreign Property in a trust: deemed domicile

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residenceÌýand you can find details of these rules at IHTM47000.Ìý

Where domicile isÌýrelevantÌý(see IHTM47001), the deemed domicile provisions of IHTA84/S267 normally apply for the purposes of the excluded property provisions of IHTA84/S48. (IHTM16162)Ìý