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IHTM47000 | Long-term UK residence: Contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents32 entries

  1. IHTM47001Long-term UK residence test: Introduction and when domicile will remain relevant
  2. IHTM47010Long-term UK residence: Investigation of form IHT401a - General
  3. IHTM47011Long-term UK residence: Investigation of form IHT401a - Risk Decisions
  4. IHTM47012Long-term UK residence: Investigation of form IHT401a- Service
  5. IHTM47013Long-term UK residence: Investigation of form IHT401a - Compliance
  6. IHTM47020Long-term UK residence test
  7. IHTM47021Long-term UK residence test: Transitional provisions
  8. IHTM47022Long-term UK residence test: Transitional provisions: Excluded property comprised in a settlement at 30 October 2024
  9. IHTM47023Long-term UK residence test: Charges on 6 April 2025
  10. IHTM47024Long-term UK residence: Young persons
  11. IHTM47025Long-term UK residence: Companies
  12. IHTM47030Long-term UK residence: Spouse or civil partner exemption: Not a long-term UK resident
  13. IHTM47031Long-term UK residence: Spousal long-term UK residence elections - Introduction
  14. IHTM47032Long-term UK residence: Spousal long-term UK residence elections – Who can make an election?
  15. IHTM47033Long-term UK residence: Spousal long-term UK residence elections – When can an election be made?
  16. IHTM47034Long-term UK residence: Spousal long-term UK residence elections – How to make an election
  17. IHTM47035Long-term UK residence: Spousal long-term UK residence elections – Process for dealing with an election
  18. IHTM47036Long-term UK residence: Spousal long-term UK residence elections – Disclosure about elections
  19. IHTM47037Long-term UK residence: Spousal long-term UK residence elections – the date the election takes effect
  20. IHTM47038Long-term UK residence: Spousal long-term UK residence elections – consequences of making an election
  21. IHTM47039Long-term UK residence: Spousal long-term UK residence elections – delivery of accounts and payment of tax after making an election
  22. IHTM47040Long-term UK residence: Spousal long-term UK residence elections – election ceasing to have effect
  23. IHTM47041Long-term UK residence: Spousal domicile elections before 6 April 2025 – transitional rules
  24. IHTM47050Long-term UK residence test: Foreign settled property
  25. IHTM47051Long-term UK residence test: Foreign settled property: Qualifying Interests in Possession
  26. IHTM47052Long-term UK residence test: Foreign settled property: Relevant Property
  27. IHTM47053Long-term UK residence test: Foreign settled property: Special Trusts
  28. IHTM47060Long-term UK residence test: Gifts with reservation of benefit
  29. IHTM47061Long-term UK residence test: Pre-owned assets tax
  30. IHTM47070Long-term UK residence test: Introduction to Double Taxation Conventions
  31. IHTM47071Long-term UK residence test: Post 1975 Double Taxation Conventions
  32. IHTM47072Long-term UK residence test: Pre 1975 Double Taxation Conventions