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.


Draft clause 43

Draft explanatory notes clause 43

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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