IHTM06017 - Rules about excepted estates: property situated outside the UK

The maximum amounts of property in the estate that can be situated outside the UK have been as follows

Deaths (all dates inclusive)	Value of property outside UK
1 Apr 1981 to 31 Mar 1983	£1,000
1 Apr 1983 to 31 Mar 1987	£2,000
1 Apr 1987 to 31 Mar 1989	£10,000
1 Apr 1989 to 5 Apr 1996	£15,000
6 Apr 1996 to 5 Apr 1998	£30,000
6 Apr 1998 to 5 Apr 2002	£50,000
6 Apr 2002 to 31 Aug 2006	£75,000
1 Sept 2006 onwards	£100,000

Between 1 April 1981 and 31 March 1987, the value of property situated outside the UK was restricted to 10% of the gross value of the estate or, if higher, £1,000 from 1 April 1981 and 31 March 1983 and £2,000 from 1 April 1983 to 31 March 1987.