The concept of domicile is fundamental to IHT1.
Property not comprised in a settlement and situated outside the UK is excluded property if it is beneficially owned by a non UK-domiciliary2. Property comprised in a settlement is excluded property if the settlor was not domiciled in the UK at the time the settlement was made3.
In addition, the domicile of a transferor or transferee, and the domicile of the persons who are beneficiaries of a settlement without an interest in possession, affect the IHT position as follows:
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Web page updated on 17 Mar 2025 17:34