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HMRC internal manual

Inheritance Tax Manual

Other domicile issues: Lifetime event

If you are asked to give your opinion on someone’s domicile in connection with a gift or lifetime transfer, and this is relevant to a current liability to Inheritance Tax (IHT) you should ask for an IHT100 to be completed to provide basic information about the event and evidence of the chargeable transfer.

Once you have a completed IHT100 with evidence of the transfer you must assess the risk to UK tax. If in doubt consult Technical or your G7 Compliance Manager.

If there is only a small current liability to IHT and the risk to UK tax as a whole is low, then inform the taxpayer that we will not come to a view on domicile, which has consequences for tax liability purposes.

If the risk to UK tax is sufficient you must consult Technical or your G7 Compliance Manager and the Residence Domicile and Remittance Basis Manual (HMRC website) to decide what information and evidence you need to conduct your enquiry.

Once the enquiry is opened, if at any time you consider that it is not cost effective to continue the enquiry, consult your manager and Technical about ending the enquiry at that stage without the need to reach a conclusion about domicile or any consequences for tax liability.