Policy paper

Inheritance Tax: reforms to the taxation of non-domiciles

This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.

From:
HM Revenue & Customs
Published
9 December 2015

Documents

Inheritance Tax: reforms to the taxation of non-domiciles

HTML

Draft clause 43

PDF, 48.5 KB, 3 pages

Draft explanatory notes clause 43

PDF, 72.6 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will broadly align the existing Inheritance Tax deemed domicile provisions for individuals with the proposed changes for Income Tax and Capital Gains Tax.

Published 9 December 2015

Related content