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HMRC internal manual

Inheritance Tax Manual

Change of Domicile: Membership of Armed Forces

A person who spends a period of duty in the UK solely because they are a member of a visiting force is not treated as resident in the UK for Inheritance Tax purposes. Neither does such a tour of duty affect domicile as long as the person is not a British citizen (IHTA84/S155 (2)). This includes civilians attached to any such force.

But, you should bear in mind that someone on a tour of duty could change their domicile if they decide to remain permanently or indefinitely in the UK. All the relevant facts should be considered.

For further information on IHTA84/S155 see IHTM04321.