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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Property of visiting forces: introduction

The legislation treats as excluded property (IHTM04251) - and therefore protects from the tax charge - the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK, provided that they are not British citizens. (IHTM04322) It also safeguards their position concerning domicile or residence (IHTM04323) for IHT purposes, IHTA84/S6 (4) and IHTA84/S155.

Assets of qualifying persons (IHTM04322) and eligible for this exclusion from the tax are

  • emoluments paid by the government of any designated country (IHTM04304) to a member of a visiting force of the country
  • tangible movable property (for example, furniture, cars etc.) which is in the UK solely by reason of the member’s duty here, IHTA84/S155 (1).