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IHTM13000 | Domicile: Contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents31 entries

  1. IHTM13001Domicile: Introduction
  2. IHTM13011Investigation of form IHT401: General
  3. IHTM13012Investigation of form IHT401: Risk decisions
  4. IHTM13014Investigation of form IHT401: Service
  5. IHTM13015Investigation of form IHT401: Compliance
  6. IHTM13021Change of Domicile: Domicile of origin, choice and dependence
  7. IHTM13024Change of Domicile: Deemed Domicile
  8. IHTM13025Change of Domicile: Residence/Non-Residence/Ordinary Residence
  9. IHTM13026Change of Domicile: Voting Rights
  10. IHTM13027Change of Domicile: Membership of Armed Forces
  11. IHTM13030Other domicile issues: Double domicile
  12. IHTM13031Other domicile issues: Domicile of spouse or civil partner
  13. IHTM13032Other domicile issues: domicile of life tenant/settlor and exclusion from charge to Inheritance Tax
  14. IHTM13033Other domicile issues: Lifetime event
  15. IHTM13034Other domicile issues: Assets settled into trust
  16. IHTM13035Other domicile issues: Liaison arrangements with PTI Advisory and HMIT
  17. IHTM13040Domicile: election by non-UK domiciled spouse or civil partner: introduction
  18. IHTM13041Domicile: election by non-UK domiciled spouse or civil partner: who can make an election?
  19. IHTM13042Domicile: election by non-UK domiciled spouse or civil partner: when can an election be made?
  20. IHTM13043Domicile: election by non-UK domiciled spouse or civil partner: how to make an election
  21. IHTM13044Domicile: election by non-UK domiciled spouse or civil partner: process for dealing with elections
  22. IHTM13045Domicile: election by non-UK domiciled spouse or civil partner: disclosure about elections
  23. IHTM13046Domicile: election by non-UK domiciled spouse or civil partner: the date the election takes effect
  24. IHTM13047Domicile: election by non-UK domiciled spouse or civil partner: consequences of making an election
  25. IHTM13048Domicile: election by non-UK domiciled spouse or civil partner: delivery of accounts and payment of tax after making an election
  26. IHTM13049Domicile: election by non-UK domiciled spouse or civil partner: election ceasing to have effect
  27. IHTM13060Domicile: Finance (No 2) Act 2017 changes: summary of the Inheritance Tax changes
  28. IHTM13061Domicile: Finance (No 2) Act 2017 changes: deemed domicile - number of years
  29. IHTM13062Domicile: Finance (No 2) Act 2017 changes: formerly UK domiciled and currently UK resident
  30. IHTM13063Domicile: Finance (No 2) Act 2017 changes: non UK domicile
  31. IHTM13002Domicile: Definition