HMRC publish guidance on domicile and inheritance tax

24 August 2010

HMRC have published a Business Brief (Business Brief 34/10) detailing changes to the circumstances in which HMRC will consider an individual's domicile and make an inheritance tax determination based on it. The changes have been made because the existing guidelines in Business Brief 17/09 were not working well.

The revised guidance applies only to dispositions after the publication of the Business Brief.

The Business Brief is available on the HMRC website.