IHTM27141 - Foreign property: securities issued by international organisations: list of non-UK situs organisations

Unless they are bearer securities (IHTM27076) and situated physically in the UK, securities issued by the following organisations are effectively outside the charge to IHT where:

  • they form part of the estate of a person domiciled outside the UK, or
  • they are comprised in a settlement and the settlor was not domiciled in the UK at the time the settlement was made:
  • the International Monetary Fund:
  • The Bretton Woods Agreement Order in Council, 1946 ((SR & O) 1946 No 36)
  • the International Bank for Reconstruction and Development:
  • The Bretton Woods Agreement, as above
  • the International Finance Corporation:
  • The International Finance Corporation Order, 1955 (SI 1955 No 1954] )
  • the International Development Association:
  • The International Development Association Order, 1960 (SI 1960 No 1383])

This list of organisations may not be complete.