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

HMRC internal manual

Inheritance Tax Manual

General outline: the jurisdiction condition

An eligible organisation must be located in a member State of the European Union (EU) or other territory specified by HMRC. Iceland and Norway have been specified with effect from 20 August 2010 and Liechtenstein has been specified with effect from 31 July 2014.

The organisation must also be subject to control by a court in the corresponding jurisdiction under that jurisdiction’s law. In the UK, this is the High Court, the Court of Session in Scotland or the High Court in Northern Ireland. In a relevant territory outside the UK, this means a court with a corresponding jurisdiction.