# Finance Act 2025, Paragraph 39: Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)

Extent: E+W+S+N.I.

(1) Regulation 4 (excepted estates) is amended as follows.
(2) 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”.
(3) 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;”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.