Q&As

Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT) purposes?

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Published on LexisPSL on 23/09/2020

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT) purposes?

Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT) purposes?

The following facts have been assumed:

  1. the UK citizen in question had a domicile of origin in one of the home nations of the UK

  2. the reference to the 'non-domicile rules' for inheritance tax (IHT) purposes is a reference to the excluded property rules

  3. the UK citizen acquired a domicile of choice outside of the home nations of the UK when they became resident outside the UK

The place in which an individual is domiciled is not necessarily a country, but any jurisdiction governed by a single system of law. For example, an individual will not be domiciled in the UK, but in England and Wales, Scotland or Northern Ireland.

All individuals obtain a domicile of origin at birth. Domicile of origin is not necessarily determined by where you are born—instead, an individual usually acquires their

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