188ÌåÓý

When a taxpayer or agent considers that a deceased person was not a long-term UK resident,Ìýthey must submitÌýa form IHT400 together with a form IHT401a. We will consider the question of long-term UK residence after the grant has been issued.Ìý

ServiceÌýwill flag up the fact that it is claimed that the deceased was not a long-term UK residentÌýbefore they issue form IHT421. The file will then be passed to Risk who will decide whether thatÌýcan be accepted or should be referred to Compliance.ÌýÌý

If a Double Taxation Convention (IHTM27161)Ìýapplies and foreign tax has not been paid the initialÌýcalculation should be made without taking the convention into account.Ìý

If the exemptions and relief box on the IHT400 indicates that a double taxation convention applies, refer the case to Technical.Ìý