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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Foreign property: specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax

IHTA84/S155 (1) says that assets of qualifying persons (IHTM27274), that are eligible for this exclusion from the tax, are:

  • emoluments paid by the government of any designated country to a member of a visiting force of the country
  • tangible movable property (for example furniture, cars) which is in the UK solely because of the member’s duty here.