IHTM13063 | Domicile: Finance (No 2) Act 2017 changes: non UK domicile

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.

Individuals with a non-UK domicile of origin are not affected by the measure at IHTM13062. They are however subject (as now) to the deemed domicile rules at IHTM13061 and the UK residential property rules at IHTM04311.