Form

Tell HMRC about a transferor or settlor who is not a long-term UK resident (D31a)

Use this form to tell HMRC about a transferor or settlor who is not a long-term UK resident. This form is for chargeable events on or after 6 April 2025.

• From: HM Revenue & Customs
• Published: 6 April 2025

Documents

Long-term UK residence (D31a)

PDF, 468 KB, 4 pages

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How to fill in schedule D31a

HTML

Details

You should only use this form alongside a completed Inheritance Tax IHT100 form (IHT100a to IHT100h).

Email HMRC to ask for the form in Welsh.

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Published 6 April 2025