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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Domicile: Contents

Overview
  1. IHTM13001
    Overview: Introduction
  2. IHTM13002
    Overview: Definition
Investigation of form IHT401
  1. IHTM13011
    Investigation of form IHT401: Pre-grant
  2. IHTM13012
    Investigation of form IHT401: Pre-grant/DMB decisions
  3. IHTM13014
    Investigation of form IHT401: Service
  4. IHTM13015
    Investigation of form IHT401: Compliance
Change of Domicile
  1. IHTM13021
    Change of Domicile of origin, choice and dependence
  2. IHTM13024
    Change of Deemed Domicile
  3. IHTM13025
    Change of Residence/Non-Residence/Ordinary Residence
  4. IHTM13026
    Change of Voting Rights
  5. IHTM13027
    Change of Membership of Armed Forces
Other Domicile issues
  1. IHTM13030
    Other Domicile issues: Double domicile
  2. IHTM13031
    Other Domicile issues: Domicile of spouse or civil partner
  3. IHTM13032
    Other Domicile issues: Domicile of life tenant/ settlor and exclusion from charge to Inheritance Tax
  4. IHTM13033
    Other Domicile issues: Lifetime event
  5. IHTM13034
    Other Domicile issues: Assets settled into trust
  6. IHTM13035
    Other Domicile issues: Liaison arrangements with PTI Advisory and HMIT
Election by non-UK domiciled spouse or civil partner
  1. IHTM13040
    Election by non-UK domiciled spouse or civil partner: Introduction
  2. IHTM13041
    Election by non-UK domiciled spouse or civil partner: Who cam make an election?
  3. IHTM13042
    Election by non-UK domiciled spouse or civil partner: When can an election be made?
  4. IHTM13043
    Election by non-UK domiciled spouse or civil partner: How to make an election
  5. IHTM13044
    Election by non-UK domiciled spouse or civil partner: Process for dealing with elections
  6. IHTM13045
    Election by non-UK domiciled spouse or civil partner: Disclosure about elections
  7. IHTM13046
    Election by non-UK domiciled spouse or civil partner: The date the election takes effect
  8. IHTM13047
    Election by non-UK domiciled spouse or civil partner: Consequences of making an election
  9. IHTM13048
    Election by non-UK domiciled spouse or civil partner: Delivery of accounts and payment of tax after making an election
  10. IHTM13049
    Election by non-UK domiciled spouse or civil partner: election ceasing to have effect