IHTM47013 | Long-term UK residence: Investigation of form IHT401a - Compliance

You will need to investigate the question of long-term UK residence where it has been highlighted as an aspect for enquiry by Risk.

When considering long-term UK residence, you should investigate all the information available, using the instructions given in the Residence and FIG Regime Manual (RFIG).

From 6 April 2013 (2013/2014 tax year) you may need to consider the Statutory Residence Test (SRT) (RFIG20000). For tax years prior to this, the guidance contained in RFIG30000 should be followed. If the case is particularly complex you may need to refer it to Technical for further advice.

Spouse or civil partner exemption (IHTM47030) is restricted if, at the date of transfer, the transferor was a long-term UK resident, but their surviving spouse or civil partner was not (IHTM47030). Where the long-term UK residence of the surviving spouse or civil partner needs further investigation, you should discuss this matter with your manager or mentor before considering if a referral to Technical is required.

This also applies where the question of long-term UK residence has arisen on submission of an IHT100 account and form D31a on a death or life-time transfer.

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