Policy paper

Inheritance Tax on overseas property representing UK residential property - updated legislation

This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 July 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Inheritance Tax on overseas property representing UK residential property - updated legislation

PDF, 80.4 KB, 7 pages

Explanatory note for Inheritance Tax on overseas property representing UK residential property

PDF, 158 KB, 6 pages

Details

The government has published updated legislation for Inheritance Tax on overseas property representing UK residential property.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: aidan.close@hmrc.gsi.gov.uk.

Published 13 July 2017