Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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 IHT 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).