Policy paper

Inheritance Tax on overseas property representing UK residential property - updated legislation

This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.

Documents

Details

The government has published updated legislation for Inheritance Tax on overseas property representing UK residential property.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: aidan.close@hmrc.gsi.gov.uk.

Published 13 July 2017