IHTM04322 - Property of visiting
forces: qualifying persons
The pay and tangible moveable property of any of the following
persons is excluded (
IHTM04301) from the IHT charge
- a member of a visiting force of a
designated country (
IHTM04324) - who is not a British
citizen, a British Dependent Territories citizen, a British
National (Overseas) citizen or British Overseas citizen,
IHTA84/S155 (1)
- a member of the Armed Forces of a
designated country who is attached to a designated Allied
Headquarters and who is not a British citizen within any of the
categories mentioned above, IHTA84/S155 (4)
- a ‘Civilian component’ of a
visiting force who is a national of a NATO country but not a
British citizen within any of the categories mentioned above. The
term ‘civilian component’ applies to civilians attached
to visiting forces. It also covers employees of organisations that
perform functions for visiting forces which are performed for
British forces by organisations like the NAAFI, the Red Cross etc,
IHTA84/S155 (3)
- an employee of a designated Allied
Headquarters in the UK who is within the category of such employees
agreed by HM Government, IHTA84/S155 (5).
The exclusion is not available to spouses, civil partners (
IHTM11032) or other dependants of
qualifying persons.
