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HMRC internal manual

Inheritance Tax Manual

Domicile: Finance (No 2) Act 2017 changes: non UK domicile

Individuals with a non-UK domicile of origin are not affected by the measure at IHTM13062. They are however subject (as now) to the deemed domicile rules at IHTM13061 and the UK residential property rules at IHTM04311.