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HMRC internal manual

Inheritance Tax Manual

Rules about excepted estates: foreign domiciliaries

For all deaths before 6 April 2002 an IHT400 (IHTM10021) has to be delivered if the deceased was domiciled (IHTM13021) outside the UK at the date of their death. If the death was before 18 March 1986 the appropriate form is form Cap 201.

S.2002/1733 IHT (Delivery of Accounts) (Excepted Estates) Regulations 2002 has relaxed this rule for deaths occurring on or after 6 April 2002. Where all the conditions listed below are met, the estate will qualify as an excepted estate. The conditions are that the deceased was:

  • domiciled outside the UK at the date of their death
  • had never been domiciled in the UK during their lifetime
  • had never been deemed domiciled (IHTM13024) in the UK for the purposes of IHTA1984/S267 and
  • the value of their estate situated in the UK consists only of cash or quoted shares or securities passing under their will (IHTM12041) or intestacy (IHTM12101) or by survivorship, the gross value of which does not exceed the cash limits below
Deaths (all dates inclusive) Gross value of estate
6 April 2002 to 31 August 2006 £100,000
1 September 2006 onwards £150,000



If any of the above conditions are not satisfied a form IHT400 must be delivered