HMRC internal manual

Inheritance Tax Manual

Investigating the deceased's personal details- domicile (box 6)

The deceased’s domicile at the date of death is shown in box 6, on page 1 of the IHT400. If the deceased was domiciled outside the UK a supplementary schedule, form IHT401, should be filled in and included with the account. The taxpayers are asked to give an approximate value for the overseas assets on the form IHT401, so that we can get an idea of the overall size of the deceased’s estate. This information is also needed when considering issues such as double taxation (IHTM27185) or liabilities (IHTM28394),

The Risk Assessors will identify the domicile that applies on cases that are being dealt with in Service. Caseworkers in Compliance may need to investigate the domicile on cases that have been referred to them.

Further information about domicile and form IHT401 can be found in Section 13 (IHTM13000) of this manual.