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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Investigation of form IHT401: Service

If the claimed non-UK domicile has been accepted by Risk you can accept the domicile as claimed.

Remember that spouse or civil partner exemption (IHTM11032) (IHTM13031) of only £55,000 is allowed for spouses or civil partners not domiciled in the UK. If spouse or civil partner exemption is restricted Risk will note this on the COMPASS record.

If there is any reason to believe that a surviving spouse or civil partner was not domiciled in the UK at the date of death and this has not been identified by Risk, refer the papers to the Primary Compliance Support Team.