How to fill in schedule D31
Updated 6 April 2025
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You should check the deemed domicile rules for Inheritance Tax. The Channel Islands and the Isle of Man are foreign countries under these rules.聽聽
When you should complete this form
Chargeable events before 6 April 2025
You should fill in schedule D31 for chargeable events before 6 April 2025 if the:
- transferor was domiciled outside of the UK at the date of the event
- settlor was domiciled outside of the UK on the date the settlement was set up or assets were added to it
If you鈥檙e telling us about a gift or other transfer of value reported on form IHT100a you should fill in the details of the transferor. For any other event you should fill in the details of the settlor.
Chargeable events on or after 6 April 2025
On 6 April 2025, the scope of Inheritance Tax on non-UK assets changed to depend on a person鈥檚 long-term UK residence instead of their domicile. There are some transitional exceptions to this.
You should fill in schedule D31a to tell us about a person who is not a long-term UK resident for chargeable events on or after 6 April 2025.
You should fill in schedule D31 for chargeable events on or after 6 April 2025 if:
- the settlor died before 6 April 2025 and the settlor was domiciled outside of the UK on the date:
- the settlement was set up
- assets were added to a settlement
- the transferor or settlor鈥檚 domicile means that a Double Taxation Convention applies
You should fill in schedule D31b to tell us about a transferor or settlor who is a long-term UK resident, but transitional provisions apply, for chargeable events on or after 6 April 2025.
If the transferor or settlor was not domiciled in the UK
Inheritance Tax is not due on foreign assets held in a trust if the settlor was domiciled outside of the UK when the assets were added to the trust and if:
- the chargeable event took place on or before the 5 April 2025
- the settlor has died before 6 April 2025
These assets are known as 鈥榚xcluded property鈥�.
There are 2 main exceptions to this.
Interest in UK residential property
For charges on or after 6 April 2017 Inheritance Tax may be charged if the trustees own either of the following:
- an interest or shares in a foreign close company
- an interest in a foreign partnership
It will only be charged if the value of the interest or shares depends on the value of UK residential property. It also includes:
- loans due to the trustees that have been used to purchase, improve or maintain UK residential property 鈥� this includes trust assets used as security for a loan
- the profits from the disposal of any interest or shares for 2 years following the disposal
If the transferor or settlor is a formerly domiciled resident
Check deemed domicile rules for Inheritance Tax if you鈥檙e unsure if the transferor or settlor is a formerly domiciled resident. If they are, then none of the assets can be treated as 鈥榚xcluded property鈥�.
What domicile of origin means
You get your domicile of origin at birth, but this is not always the same as your nationality or the country where you were born.
If your parents are married then your domicile of origin is wherever your father鈥檚 permanent home is at the time. If your parents are unmarried, it鈥檚 the country of your mother鈥檚 permanent home.
The same rules apply if you鈥檙e adopted but using the permanent homes of your adoptive parents.
Check if a double taxation convention or agreement applies
Check which countries the UK has a double taxation convention with.
If a domicile of dependence is claimed
A child cannot have an independent domicile until they鈥檙e 16 years old. Instead, their domicile is determined by someone else, such as a parent or guardian.
You must complete questions 5 to 16 if a domicile of dependence is claimed. You should complete these sections using the domicile of the parent or guardian.
You should usually use the domicile of the father. You may use the domicile of the mother if the parents are living apart and the child is living exclusively with the mother.
What happens next
You should use the figures in this schedule to help you fill in the IHT100 series form.
You must send this form alongside the completed IHT100 series form. Make sure you include copies of any documents we鈥檝e asked for.
Get help聽
You should聽contact the Inheritance Tax helpline聽if you need help completing this form.