Commentary

I9.206 Deemed domicile

IHT, trusts and estates

I9.206 Deemed domicile

I9.206 Deemed domicile

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.  

    (a)     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. 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.

  2.  

    (b)     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) ending with the year of assessment in which the relevant time falls4. Again the provision did not apply previously in relation to a person who has not been resident here at any time since 9 December 1974, but that exclusion is removed from 2017/18, subject to some transitional provisions relating to settlements5. In addition the amendment from 2017/18 does not apply to a person leaving the UK before 6 April 2017 provided they do not return to the UK6, nor will it be relevant in determining the excluded property status of property added to a settlement before 6 April 20177.

  3.  

    (c)     If he is

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