IHTM06017 - Rules on excepted estates: property situate 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 |
| I 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.
