IHTM47012 | Long-term UK residence: Investigation of form IHT401a- Service

If the claim that the deceased was not a long-term UK resident has been accepted by Risk, you can accept this as claimed.

Remember that spouse or civil partner exemption is restricted if, at the date of transfer, the transferor was a long-term UK resident, but their spouse or civil partner was not (IHTM47030). If spouse or civil partner exemption is restricted, Risk will note this on the COMPASS record.

If there is any reason to believe that a surviving spouse or civil partner was not a long-term UK resident at the date of death and this has not been identified by Risk, refer the papers to the Service Technical Support.

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