IHTM27141 - Foreign property: securities issued by international organisations: list of non-UK situs organisations

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000. Unless they are bearer securities (IHTM27076) and situated physically in the UK, securities issued by the following organisations are effectively outside the charge to IHT where: 

Before 6 April 2025 and/or where a settlor has died before 6 April 2025 

  • they form part of the estate of a person domiciled outside the UK, or

  • they are comprised in a settlement and the settlor was not domiciled in the UK at the time the settlement was made

On or after 6 April 2025 

  • they form part of the estate of a person who is not a long-term UK resident, or 

  • they are comprised in a settlement and: 

  • the settlor was not a long-term UK resident at the date the charge arises; or

  • If the settlor has died, the settlor was not a long-term UK resident at their death. 

  • the International Monetary Fund: 

  • The Bretton Woods Agreement Order in Council, 1946 ((SR & O) 1946 No 36) 

  • the International Bank for Reconstruction and Development: 

  • The Bretton Woods Agreement, as above 

  • the International Finance Corporation: 

  • The International Finance Corporation Order, 1955 (SI 1955 No 1954] ) 

  • the International Development Association: 

  • The International Development Association Order, 1960 (SI 1960 No 1383]) 

This list of organisations may not be complete.