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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
7 April 2026 - See all updates

IHTM44052 - Pre-owned assets: exemptions: foreign element

There are a number of exemptions that apply 

  • to an individual who is not resident in the UK for any year of assessment (IHTM44053), and 

  • to individuals who are not long-term UK resident (IHTM44054 &²¹³¾±è; IHTM44055).