IHTM06017 | Rules about excepted estates: property situated outside the UK
From HM Revenue & Customs · Inheritance Tax Manual
The maximum amounts of property in the estate that can be situated outside the UK have been as follows
| Deaths (all dates inclusive) | Value of property outside UK |
|---|---|
| 1 Apr 1981 to 31 Mar 1983 | £1,000 |
| 1 Apr 1983 to 31 Mar 1987 | £2,000 |
| 1 Apr 1987 to 31 Mar 1989 | £10,000 |
| 1 Apr 1989 to 5 Apr 1996 | £15,000 |
| 6 Apr 1996 to 5 Apr 1998 | £30,000 |
| 6 Apr 1998 to 5 Apr 2002 | £50,000 |
| 6 Apr 2002 to 31 Aug 2006 | £75,000 |
| 1 Sept 2006 onwards | £100,000 |
Between 1 April 1981 and 31 March 1987, the value of property situated outside the UK was restricted to 10% of the gross value of the estate or, if higher, £1,000 from 1 April 1981 and 31 March 1983 and £2,000 from 1 April 1983 to 31 March 1987.