°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Inheritance Tax Manual

IHTM42814 - Special trusts: excluded property

Foreign assets in trusts may qualify for exclusion from Inheritance Tax charges (IHTM42602) depending on the long-term UK residence (IHTM47000 and IHTM47053) or domicile (IHTM13000) of the settlor.