IHTM10685 - Investigating supplementary form: D31a- Not a long-term UK resident or D31- Domiciled outside the UK
After 6 April 2025听
Where it is听claimed听that the transferor or settlor was not a long-term UK resident听(IHTM47000)听at the date of the chargeable event,听form D31a听should听be completed to provide additional听information. This form is similar to听form IHT401a听(IHTM47000)听of the IHT400.听
A brief history of the transferor鈥檚 or settlor鈥�s UK residence is required听to show the basis on which they听are regarded to not be a long-term UK resident.听
Before 6 April 2025听
Where it is claimed听that the transferor was domiciled outside the UK听at the date of the chargeable event or, in the case of a settlement the settlor was domiciled outside the UK on the date the settlement was set up, form D31 should be completed to provide additional听information. This form is similar to听form IHT401 (IHTM13000) of the IHT400.听
A brief history of the life of the transferor鈥檚, or settlor鈥檚 life is required听to show the basis on which they should be considered to be听domiciled听outside the UK. If the transferor/settlor was鈥�female and听had married at any time on or before 1st January 1974, a history of the life of the transferor鈥檚, or settlor鈥檚 husband (or husbands) while she was married and up until 1st January 1974 should be included.鈥�听
Up to 6 April 2017 deemed听domicile rules can be found at IHTM13024.
The Finance (No 2) Act 2017 introduced changes to deemed听domicile effective from 6 April 2017听which can be found at IHTM13060.