188体育

Before 6 April 2025听

The deceased鈥檚 domicile听(IHTM13000)听at the date of death is shown in box 6a, on page 1 of the IHT400. If the deceased was domiciled outside the UK a supplementary schedule, form IHT401, should be filled in and included with the account. The taxpayers are asked to give an approximate value for the overseas assets on the form IHT401, so that we can get an idea of the overall size of the deceased鈥檚 estate. This information is also needed when considering issues such as double taxation (IHTM27185) or liabilities (IHTM28394),听

The Risk Assessors will identify听the domicile that applies on cases that are being dealt with in Service. Caseworkers in Compliance may need to investigate the听domicile on cases that have been referred to them.听

Further information about domicile and form IHT401 can be found in Section 13 (IHTM13000) of this manual.听

After 6 April 2025听

The deceased鈥檚听long-term UK residence听(IHTM47000)听at听the date of death is shown in box听6b, on page 2听of the IHT400. If the deceased was not a long-term UK resident a听supplementary schedule, form听IHT401a, should be filled in and included with the account. The taxpayers are asked to give an approximate value for the overseas assets on the form听IHT401a, so that we can get an idea of the overall size of the deceased鈥檚 estate. This information is also needed when considering issues such as double taxation (IHTM27185) or liabilities (IHTM28394),听

The Risk Assessors will identify听the long-term UK residence 听that听applies on cases that are being dealt with in Service. Caseworkers in Compliance may need to investigate the听long-term听UK residence or domicile听on cases that have been referred to them.听

Further information about domicile听and form IHT401听can be found in Section 13 (IHTM13000) of this manual.