Policy paper

Inheritance Tax: reforms to the taxation of non-domiciles

This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.

Documents

Draft clause 43

Draft explanatory notes clause 43

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Details

This legislation will broadly align the existing Inheritance Tax deemed domicile provisions for individuals with the proposed changes for Income Tax and Capital Gains Tax.

Updates to this page

Published 9 December 2015

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