# Finance Act 2025, Paragraph 10: Residence of personal representatives: domicile of deceased no longer relevant

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

In section 62 of TCGA 1992 (residence of personal representatives), in subsection (3), for the words from “having” to the end substitute “UK resident if the deceased was UK resident or a long-term UK resident within the meaning of IHTA 1984 at the date of death.”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.