IHTM06021 - Rules about excepted estates: foreign domiciliaries

For all deaths occurring before 6 April 2002 an IHT400 ( IHTM10021) has to be delivered if the deceased was domiciled ( IHTM13002) outside the UK at the date of their death.

S.2002/1733 IHT (Delivery of Accounts) (Excepted Estates) Regulations 2002 () has relaxed this rule somewhat for deaths occurring on or after 6 April 2002. Where all the conditions listed below are met, the estate will qualify as an excepted estate. The conditions are that the deceased was

• domiciled outside the UK at the date of their death
• had never been domiciled in the UK during their lifetime
• had never been deemed domiciled ( IHTM13024) in the UK for the purposes of IHTA1984 S.267 and
• the value of their estate situated in the UK consists only of cash or quoted shares or securities passing under their will ( IHTM12041) or intestacy ( IHTM12101) or by survivorship, the gross value of which does not exceed the cash limits below

If any of the above conditions are not satisfied a form IHT400 must be delivered