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Legislation

Finance Act 2025

Chapter 4 Inheritance tax

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Section 44 Excluded property: domicile test replaced with long-term residence test
Section 45 Corresponding change for settled property
Section 46 Consequential, connected and transitional provision

Part 2 Replacement of special rules relating to domicile
Chapter 4 Inheritance tax

Chapter 4 Inheritance tax

From legislation.gov.uk

Contents

Section 44 Excluded property: domicile test replaced with long-term residence test
Section 45 Corresponding change for settled property
Section 46 Consequential, connected and transitional provision