½Û×ÓÊÓƵ

For the purposes of IHT a person who is not domiciled in the UK under the general law is to be treated as though he were domiciled in the UK in three cases¹:

1. Ìý

   (a)ÌýÌýÌýÌý If he was domiciled in the UK within the three years immediately preceding the relevant time (ie, the time at which the question of his domicile is to be decided)².

2. Ìý

   This provision did not previously apply in relation to a person who has not been domiciled in the UK at any time since 9 December 1974, but that exclusion is removed from 2017/18, subject to some transitional provisions relating to settlements (see I9.332)³.

3. Ìý

   (b)ÌýÌýÌýÌý If he was resident in the UK for at least 15 (before 2017/18, in not less than 17) of the 20 tax years (including, from 2017/18, at least one of the last four tax years) immediately preceding the relevant tax year⁴.

4. Ìý

   Again the provision did not apply previously in relation to a person