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

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Draft clause 43

PDF, 48.5 KB, 3 pages

Draft explanatory notes clause 43

PDF, 72.6 KB, 2 pages

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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