IHTM27272 - Foreign property: specific property of visiting forces and staff of Allied Headquarters: introduction

According to IHTA84/S6 (4) and IHTA84/S155, the legislation treats the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK as excluded property, provided that they are not British citizens. It also safeguards their position concerning domicile or residence for IHT purposes.