Paragraph 39 Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)

Regulation 4 (excepted estates) is amended as follows.

In paragraphs (2)(a) and (3)(a), for “, domiciled in the United Kingdom” substitute “and was a long-term UK resident immediately before their death”.

For paragraph (5)(b) substitute—

“(b)

that person—

(i)

was not a long-term UK resident at any time on or after 6 April 2025, and

(ii)

was not domiciled in the United Kingdom at any time before that date;”