IHTM13033 - Domicile: Lifetime (Non death) Event

If you are asked to give your opinion on someone’s domicile in connection with a gift or lifetime transfer, and this is relevant to a current liability to IHT, request and review for an account IHT 100 and a form RAD1. Once you receive these refer the papers direct to Technical Group.

If there is no current liability to IHT because of the value transferred, then inform the taxpayer that we will not give a ruling.