Policy paper

Inheritance Tax: overseas property whose value is attributable to UK residential property

This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Inheritance Tax: overseas property whose value is attributable to UK residential property

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Details

This measure is designed to ensure that the UK tax system remains fair as it applies to individuals who are domiciled outside the UK.

Published 5 December 2016