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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Property of visiting forces: qualifying persons

The pay and tangible moveable property of any of the following persons is excluded (IHTM04301) from the IHT charge

  • a member of a visiting force of a designated country (IHTM04324) - who is not a British citizen, a British Dependent Territories citizen, a British National (Overseas) citizen or British Overseas citizen, IHTA84/S155 (1)
  • a member of the Armed Forces of a designated country who is attached to a designated Allied Headquarters and who is not a British citizen within any of the categories mentioned above, IHTA84/S155 (4)
  • a ‘Civilian component’ of a visiting force who is a national of a NATO country but not a British citizen within any of the categories mentioned above. The term ‘civilian component’ applies to civilians attached to visiting forces. It also covers employees of organisations that perform functions for visiting forces which are performed for British forces by organisations like the NAAFI, the Red Cross etc, IHTA84/S155 (3)
  • an employee of a designated Allied Headquarters in the UK who is within the category of such employees agreed by HM Government, IHTA84/S155 (5). The exclusion is not available to spouses, civil partners (

IHTM11032) or other dependants of qualifying persons.