IHTM47010 | Long-term UK residence: Investigation of form IHT401a - General

When a taxpayer or agent considers that a deceased person was not a long-term UK resident, they must submit a form IHT400 together with a form IHT401a. We will consider the question of long-term UK residence after the grant has been issued.

Service will flag up the fact that it is claimed that the deceased was not a long-term UK resident before they issue form IHT421. The file will then be passed to Risk who will decide whether that can be accepted or should be referred to Compliance.

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.

If the exemptions and relief box on the IHT400 indicates that a double taxation convention applies, refer the case to Technical.