I9.211 IHT: residence

I9.211 IHT: residence

Residence is relevant for the purposes of IHT in the following contexts:

  1.  

    (a)     In the application of the deemed domicile rules, a person who is 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 question of domicile arises is deemed to be domiciled in the UK1.

  2.  

    (b)     In relation to the exemption for foreign currency bank accounts (see I9.323)2.

  3.  

    (c)     In the following instances in

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