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Tell HMRC about a transferor or settlor who is domiciled outside of the UK (D31)

Use this form to tell HMRC about a transferor or settlor that has their permanent home in a foreign country (domiciled outside of the UK).

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
9 May 2025
Show all updates

  1. Added Welsh translation

  2. How to fill in schedule D31 has been updated with information about when to complete this form based on if the chargeable events were before or after 6 April 2025.

  3. A new version of the schedule D31 and information about how to complete it has been added.

  4. First published.

Documents

Domicile outside the United Kingdom (D31)

Ref: D31

PDF, 1.04 MB, 4 pages

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How to fill in schedule D31

HTML

Details

You should only use this form alongside a completed Inheritance Tax IHT100 form (IHT100a to IHT100h).

Find older versions of this form on the National Archives.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using the latest free version of Adobe Reader.
  3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

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