³ÉÈËÓ°Òô

This guidance note discusses the concept of domicile and how this is key in assessing a taxpayer’s liability to inheritance tax. Domicile is a legal concept and there are three types of domicile ― origin, dependency and choice. This note explains how domicile is determined for IHT purposes and the evidence that will be needed to present to HMRC where a taxpayer claims non-domicile status. It covers the 2017 changes to the domicile rules including the introduction of the formerly domiciled residents rules. The concept of domicile will no longer be the connecting factor for IHT from 6 April 2025. From that date the UK will move to a residence-based IHT system ― see the Long-term UK residence for IHT (6 April 2025 onwards) guidance note.