# Finance Act 2025, Paragraph 9: Residence of personal representatives: domicile of deceased no longer relevant

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

(1) Section 834 of ITA 2007 (residence of personal representatives) is amended as follows.
(2) In subsection (3), for “domiciled in the United Kingdom” substitute “a long-term UK resident within the meaning of IHTA 1984”.
(3) Omit subsection (5).

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