IHTM42604 - Foreign element: offshore trust declaration IHTA84/S218

Under IHTA84/S218, where any person,바카라 사이트¯in the course ofÌýa trade or profession carried on by them, other than the profession of a barrister, has been concerned with the making of a settlement and knows or has reason to believe바카라 사이트¯Ìý

  • that the settlor was long-term UK resident (IHTM47000) (from 6 AprilÌý2025) or was domiciled (IHTM13000) in the United KingdomÌý(to 6 April 2025), and바카라 사이트¯Ìý

  • that the trustees of the settlement are not or will not be resident in the United Kingdom,바카라 사이트¯Ìý

that person must, within three months of the making of the settlement, make a return to the Board statingÌýthe names and addresses of the settlor and of the trustees of the settlement.바카라 사이트¯Ìý

S218 does not apply if the trust is made by will or if an account IHT100 regardingÌýthe creation of the trust has been delivered to us.바카라 사이트¯Ìý

A penalty arises under IHTA84/S245A (1) if a person fails toÌýmake a return under S218 within 3 months.바카라 사이트¯(IHTM36010)Ìý