# Finance Act 2025, Paragraph 44: Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 (S.I. 2008/606)

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

(1) In the Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008, regulation 4 (excepted settlement) is amended as follows.
(2) In paragraph (3)(a), for “is domiciled in the United Kingdom” substitute “meets the condition in paragraph (3A)”.
(3) After paragraph (3) insert—
“(3A) The condition in this paragraph is—
(a) in relation to times on or after 6 April 2025, that the settlor is a long-term UK resident;
(b) in relation to times before that date, that the settlor is domiciled in the United Kingdom (or treated as such for the purposes of the 1984 Act).”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.