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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Rules about excepted estates: property situated outside the UK

The maximum amounts of property in the estate that can be situated outside the UK have been as follows

### Deaths (all dates inclusive) ### Value of property outside UK
   
1 Apr 1981 to 31 Mar 1983 £1,000
1 Apr 1983 to 31 Mar 1987 £2,000
1 Apr 1987 to 31 Mar 1989 £10,000
1 Apr 1989 to 5 Apr 1996 £15,000
6 Apr 1996 to 5 Apr 1998 £30,000
6 Apr 1998 to 5 Apr 2002 £50,000
6 Apr 2002 to 31 Aug 2006 £75,000
I Sept 2006 onwards £100,000

Between 1 April 1981 and 31 March 1987 the value of property situated outside the UK was restricted to 10% of the gross value of the estate or, if higher, £1,000 from 1 April 1981 and 31 March 1983 and £2,000 from 1 April 1983 to 31 March 1987.