Regulation 6 Amendment of the principal Regulations

After regulation 6 (Production of information: deceased domiciled in the United Kingdom) of the principal Regulations insert—

“Production of information: deceased domiciled outside the United Kingdom

6A.

(1)

Subject to paragraph (3), and where the circumstances prescribed by regulation 4(5) apply, a person who by virtue of these Regulations is not required to deliver to the Board an account under section 216 of the 1984 Act of the property comprised in an excepted estate must produce the information specified in paragraph (2) to the Board in such form as the Board may prescribe.

(2)

The information specified for the purpose of paragraph (1) is the following details in relation to the deceased—

(a)

full name;

(b)

date of death;

(c)

marital or civil partnership status;

(d)

occupation;

(e)

any surviving spouse or civil partner, parent, brother or sister;

(f)

the number of surviving children, step-children, adopted children or grandchildren;

(g)

domicile and address;

(h)

details (including value) of all cash and quoted shares or securities situated in the United Kingdom to which the deceased was beneficially entitled; and

(i)

the liabilities of the estate which fall to be discharged in the United Kingdom.

(3)

Paragraph (1) does not apply to the extent that the information specified in paragraph (2) has been produced in an account under section 216 of the 1984 Act of the property comprised in the excepted estate that has been delivered to the Board.”.