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Introduction and when domicile will remain relevant

Investigation of form IHT401a- General

Investigation of form IHT401a- Risk Decisions

Investigation of form IHT401a - Service

Investigation of form IHT401a - Compliance

Long-term UK residence test

Transitional provisions

Excluded property comprised in a settlement at 30 October 2024

Charges on 6 April 2025

Young persons

Companies

Not a long-term UK resident

Spousal long-term UK residence elections - Introduction

Spousal long-term UK residence elections � Who can make an election?

Spousal long-term UK residence elections � When can an election be made?

Spousal long-term UK residence elections � How to make an election

Spousal long-term UK residence elections � Process for dealing with an election

Spousal long-term UK residence elections � Disclosure about elections

Spousal long-term UK residence elections � the date the election takes effect

Spousal long-term UK residence elections � consequences of making an election

Spousal long-term UK residence elections � delivery of accounts and payment of tax after making an election

Spousal long-term UK residence elections � election ceasing to have effect

Spousal domicile elections before 6 April 2025 � transitional rules

Foreign settled property

Qualifying Interests in Possession

Relevant Property

Special Trusts

Gifts with reservation of benefit

Pre-owned assets tax

Introduction to Double Taxation Conventions

Post 1975 Double Taxation Conventions

Pre 1975 Double Taxation Conventions