IHTM27031 - Foreign property: valuation of assets: household and personal goods

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence听and you can find details of these rules 补迟听IHTM47000.听

Foreign household and personal goods (IHTM21000) must be valued in the same way as UK assets.鈥�听

Situs听

Assets that are on display at a museum may not be counted as in the UK at the relevant time. In such a case the item may not be taxable in the UK (IHTM27075), depending on the domicile听(to 5 April 2025) or long term听UK听residence (from 6 April 2025)听of the taxpayer.听