IHTM47013 - Long-term UK residence: Investigation of form IHT401a - Compliance
You will need to investigate the question of long-term UK residence where it has been highlighted as an aspect for enquiry听by Risk.听
When considering long-term UK residence, you should听investigate听all the information听available, using the instructions given in the Residence Domicile and Remittance Basis Manual (RDRM).听
From 6 April 2013 (2013/2014 tax year) you may need to consider the Statutory Residence Test (SRT) RDRM11000.听 For听tax听years prior to this, the guidance contained in RDRM10000听to听RDRM10710听should be followed.听If the case is particularly complex you may need to refer it to Technical for further advice.听
Spouse or civil partner exemption (IHTM47030)听is restricted if, at the date of transfer, the transferor was a long-term UK resident,听but their surviving spouse or civil partner was not (IHTM47030).听Where听the long-term UK residence of the surviving spouse or civil partner needs further investigation, you should discuss this matter with your manager or mentor before听considering if a听referral to Technical听is required.听
This also applies where the question of long-term UK residence has arisen on submission of an IHT100 account听and form D31a听on a death or life-time transfer.听
If the exemptions and relief box on the IHT400 indicates听that a double taxation convention applies, refer the case to Technical.