IHTM04321 - Property of visiting forces: introduction

The legislation treats as excluded property ( IHTM04251) - and therefore protects from the tax charge - the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK, provided that they are not British citizens. ( IHTM04322) It also safeguards their position concerning domicile or residence ( IHTM04323) for IHT purposes, IHTA84/S6 (4) and IHTA84/S155.

Assets of qualifying persons ( IHTM04322) and eligible for this exclusion from the tax are

• emoluments paid by the government of any designated country ( IHTM04304) to a member of a visiting force of the country
• tangible movable property (for example, furniture, cars etc.) which is in the UK solely by reason of the member's duty here, IHTA84/S155 (1).