IHTM27274 - Foreign property: specific property of visiting forces and staff of Allied Headquarters: qualifying person
The exclusion is available to any of the following persons:听
IHTA84/S155 (1) - a member of a visiting force of a designated country - who is not a British citizen, a British Dependent Territories citizen, a British National (Overseas) citizen or British Overseas citizen听
IHTA84/S155 (4) - a member of the Armed Forces of a designated country who is attached to a designated Allied Headquarters and who is not a British citizen within any of the categories mentioned above听
IHTA84/S155 (3) - a 'Civilian component' of a visiting force who is a national of a NATO country but not a British citizen within any of the categories mentioned above. The term 바카라 사이트榗ivilian component바카라 사이트� applies to civilians attached to visiting forces. It also covers employees of organisations that perform functions for visiting forces which are performed for British forces by organisations like the NAAFI, the Red Cross etc听
IHTA84/S155 (5) - an employee of a designated Allied Headquarters in the UK who is within the category of such employees agreed by HM 바카라 사이트听
No period of duty spent by a qualifying person in the UK is to be regarded as a period of residence here for IHT purposes. And you must not treat such periods as creating a change of a qualifying person's residence, domicile听(before 6 April 2025) or long-term听UK residence (after 6 April 2025)听for those purposes - IHTA84/S155 (2)听
Dependants听
The exclusion is not available to spouses, civil partners (IHTM11032) or other dependants of qualifying persons.听