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Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Downloadable letters explaining UK laws and conventions on people's names and name changing.
This page provides practical information to help you make the most of your IP when doing Business in Chile.
Upper Tribunal Administrative Appeals Chamber decision by Judge Robinson on 2 January 2026.
Use this form to tell HMRC about a transferor or settlor that has their permanent home in a foreign country (domiciled outside of the UK).
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Don’t include personal or financial information like your National Insurance number or credit card details.
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