IHTM04321 - Property of visiting forces: introduction
The legislation treats as excluded property (IHTM04251) - and therefore鈥痭ot chargeable to Inheritance Tax (IHT)鈥�- the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK, provided that听they are not British citizens. It also safeguards their position concerning听residence听(IHTM04323) for IHT purposes,听IHTA84/S6 (4) and IHTA84/S155.听听听
听
Assets of qualifying persons (IHTM04322)鈥痶hat are鈥痚ligible for this exclusion from IHT are:听
emoluments paid by the government of any designated country (IHTM04324) to a member of a visiting force of the country听
tangible movable property (for example, furniture, cars etc.) which is in the UK solely by reason of the member's duty here, IHTA84/S155 (1).听