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HMRC internal manual

Inheritance Tax Manual

Property of visiting forces: protection of domicile and residence

No period of duty spent by a qualifying person (IHTM04322) in the UK is to be regarded as a period of residence here for Inheritance Tax purposes. And you should not treat such periods as creating a change of a qualifying person’s domicile or residence (IHTM13000) for those purposes, IHTA84/S155 (2).