IHTM13000 - Domicile: Contents
| Overview |
| Investigation of form IHT401 |
| Change of Domicile |
| Other Domicile issues |
Overview
| IHTM13001 | Introduction |
| IHTM13002 | Definition |
Investigation of form IHT401
| IHTM13011 | Pre-Grant |
| IHTM13012 | Pre-grant/DMB decisions |
| IHTM13014 | Service |
| IHTM13015 | Compliance |
Change of Domicile
| IHTM13021 | Domicile of origin, choice and dependence |
| IHTM13024 | Deemed Domicile |
| IHTM13025 | Residence/Non-Residence/Ordinary Residence |
| IHTM13026 | Voting Rights |
| IHTM13027 | Membership of Armed Forces |
Other Domicile issues
| IHTM13030 | Double domicile |
| IHTM13031 | Domicile of spouse or civil partner |
| IHTM13032 | Domicile of life tenant/ settlor and exclusion from charge to Inheritance Tax |
| IHTM13033 | Lifetime event |
| IHTM13034 | Assets settled into trust |
| IHTM13035 | Liaison arrangements with PTI Advisory and HMIT |
