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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. IHTM42000

IHTM42814 - Special trusts: excluded property

Foreign assets in鈥�trusts may听qualify for exclusion from鈥疘nheritance鈥疶ax鈥痗harges鈥�(IHTM42602)听depending on the long-term UK residence (IHTM47000听补苍诲 IHTM47053) or domicile (IHTM13000) of the settlor.听

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