Cross-Border8 min read
Non-UK Domicile? What It Really Means for IHT
•By WePlan.Money
Your "domicile of origin" can trump where you live when HMRC calculates inheritance tax.
Domicile vs. residence vs. deemed-dom
You can be UK resident for 20 years yet remain non-dom for IHT until you hit the 15/20 deemed-dom threshold.
Planning levers
- Use excluded property trusts before becoming deemed-dom.
- Hold overseas property through non-UK companies.
- Split-year treatment when leaving the UK for good.
Common mistakes
Owning UK-situs assets through an offshore company no longer protects against IHT (post-2017 rules on "enveloped dwellings").
Need Professional IHT Advice?
Our expert advisers can help you implement the strategies discussed in this article and develop a comprehensive inheritance tax plan tailored to your specific circumstances.