IHTM13011 | Investigation of form IHT401: General

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 and IHTM47010.

When a taxpayer or agent considers that a deceased person was domiciled outside the UK they must submit a form IHT400 together with a form IHT401. We will consider the question of domicile after the grant has been issued.

Pre-Grant will flag up the fact that a foreign domicile has been claimed before they issue form IHT421. The file will then be passed to Risk who will decide whether a domicile outside the UK can be accepted or should be referred to Compliance to take the matter up with the taxpayer or agent.

If a Double Taxation Convention (IHTM27161) applies and foreign tax has not been paid the initial calculation should be made without taking the convention into account. The caseworker should investigate the tax implications of the convention further at a later stage.