RG7.6 - General Information: Domicile - inheritance tax
If you have an enquiry about an individual's domicile for
- Income Tax or Capital Gains Tax purposes (or both)
- go to Chapter 3.
- Inheritance Tax purposes
- tell the enquirer that you understand that CAR Inheritance Tax will not comment on an individual's domicile in advance of a 'chargeable event' but if they need a formal reply or a booklet the enquirer could write to:-
Charity, Assets & Residence, Inheritance Tax,
Ferrars House, PO Box 38 Castle Meadow Road Nottingham NG2 1BB.
