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.