Guidance
Technical briefing on foreign domiciled persons/Inheritance Tax residential property changes
This note provides further detail on the proposals outlined at the Summer Budget on 8 July 2015.
Documents
Details
Detail on the proposals on new Inheritance Tax rules on UK residential property held indirectly by non-UK domiciled individuals or by excluded property trusts.
A consultation document will be published after summer recess to seek views on the best way to deliver these reforms and a further consultation will follow on the draft legislation which it is intended will form part of the 2017 Finance Bill. It is published alongside a separate technical briefing note on broader changes to the taxation of non-domiciles.
Updates to this page
Published 8 July 2015