IHTM10050 - Investigating the deceased's personal details- domicile or long-term UK residence or (boxes 6 and 6a)
Before 6 April 2025
The deceased’s domicile (IHTM13000) at the date of death is shown in box 6a, 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.
After 6 April 2025
The deceased’s long-term UK residence (IHTM47000) at the date of death is shown in box 6b, on page 2 of the IHT400. If the deceased was not a long-term UK resident a supplementary schedule, form IHT401a, 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 IHT401a, 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 long-term UK residence that applies on cases that are being dealt with in Service. Caseworkers in Compliance may need to investigate the long-term UK residence or 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.