IHTM13027 - Change of Domicile: Membership of Armed Forces

A period of duty spent in the UK by reason solely of being a member of a visiting force, including civilians attached to such a force, shall not be treated as residence in the UK for IHT does not, of itself, effect a change in domicile providing that they are not British citizens (IHTA84/S155 (2)).

For further information on IHTA84/S155 see IHTM04321.