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Contents

Official guidance

Inheritance Tax Manual

IHTM13000 · Domicile

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IHTM13001 · Introduction
IHTM13011 · Investigation of form IHT401: General
IHTM13012 · Investigation of form IHT401: Risk decisions
IHTM13014 · Investigation of form IHT401: Service
IHTM13015 · Investigation of form IHT401: Compliance
IHTM13021 · Change of Domicile: Domicile of origin, choice and dependence
IHTM13024 · Change of Domicile: Deemed Domicile
IHTM13025 · Change of Domicile: Residence/Non-Residence/Ordinary Residence
IHTM13026 · Change of Domicile: Voting Rights
IHTM13027 · Change of Domicile: Membership of Armed Forces
IHTM13030 · Other domicile issues: Double domicile
IHTM13031 · Other domicile issues: Domicile of spouse or civil partner
IHTM13032 · Other domicile issues: domicile of life tenant/settlor and exclusion from charge to Inheritance Tax
IHTM13033 · Other domicile issues: Lifetime event
IHTM13034 · Other domicile issues: Assets settled into trust
IHTM13035 · Other domicile issues: Liaison arrangements with PTI Advisory and HMIT
IHTM13040 · Election by non-UK domiciled spouse or civil partner: introduction
IHTM13041 · Election by non-UK domiciled spouse or civil partner: who can make an election?
IHTM13042 · Election by non-UK domiciled spouse or civil partner: when can an election be made?
IHTM13043 · Election by non-UK domiciled spouse or civil partner: how to make an election
IHTM13044 · Election by non-UK domiciled spouse or civil partner: process for dealing with elections
IHTM13045 · Election by non-UK domiciled spouse or civil partner: disclosure about elections
IHTM13046 · Election by non-UK domiciled spouse or civil partner: the date the election takes effect
IHTM13047 · Election by non-UK domiciled spouse or civil partner: consequences of making an election
IHTM13048 · Election by non-UK domiciled spouse or civil partner: delivery of accounts and payment of tax after making an election
IHTM13049 · Election by non-UK domiciled spouse or civil partner: election ceasing to have effect
IHTM13060 · Finance (No 2) Act 2017 changes: summary of the Inheritance Tax changes
IHTM13061 · Finance (No 2) Act 2017 changes: deemed domicile - number of years
IHTM13062 · Finance (No 2) Act 2017 changes: formerly UK domiciled and currently UK resident
IHTM13063 · Finance (No 2) Act 2017 changes: non UK domicile
IHTM13002 · Definition

Inheritance Tax Manual
Domicile: Contents

IHTM13002 | Domicile: Definition

From HM Revenue & Customs · Inheritance Tax Manual

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