IHTM27141 - Foreign property: securities issued by international organisations: list of non-UK situs organisations

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence听and you can find details of these rules 补迟听IHTM47000.听Unless听they are bearer securities (IHTM27076) and situated physically in the UK, securities issued by the following organisations are effectively outside the charge to IHT where:听

Before 6 April 2025听and/or where a settlor has died before 6 April 2025听

  • they form part of the estate of a person domiciled outside the UK, or

  • they听are comprised听in a settlement and the settlor was not domiciled in the UK at the time the settlement was made

On or after 6 April 2025听

  • they form part of the estate of a person who听is听not a long-term UK resident,听or听

  • they are comprised听in a settlement and:听

  • the settlor was not a long-term UK resident at the date the charge arises; or

  • If the settlor has died, the settlor was not a long-term UK resident听at their death.听

  • the International Monetary Fund:听

  • The Bretton Woods Agreement Order in Council, 1946 ((SR & O) 1946 No 36)听

  • the International Bank for Reconstruction and Development:听

  • The Bretton Woods Agreement, as above听

  • the International Finance Corporation:听

  • The International Finance Corporation Order, 1955 (SI 1955 No 1954] )听

  • the International Development Association:听

  • The International Development Association Order, 1960 (SI 1960 No 1383])听

This list of organisations may not be complete.鈥�