IHTM10685 - Investigating supplementary form: D31a- Not a long-term UK resident or D31- Domiciled outside the UK
After 6 April 2025
Where it is claimed that the transferor or settlor was not a long-term UK resident (IHTM47000) at the date of the chargeable event, form D31a should be completed to provide additional information. This form is similar to form IHT401a (IHTM47000) of the IHT400.
A brief history of the transferor’s or settlor’s UK residence is required to show the basis on which they are regarded to not be a long-term UK resident.
Before 6 April 2025
Where it is claimed that the transferor was domiciled outside the UK at the date of the chargeable event or, in the case of a settlement the settlor was domiciled outside the UK on the date the settlement was set up, form D31 should be completed to provide additional information. This form is similar to form IHT401 (IHTM13000) of the IHT400.
A brief history of the life of the transferor’s, or settlor’s life is required to show the basis on which they should be considered to be domiciled outside the UK. If the transferor/settlor was female and had married at any time on or before 1st January 1974, a history of the life of the transferor’s, or settlor’s husband (or husbands) while she was married and up until 1st January 1974 should be included.
Up to 6 April 2017 deemed domicile rules can be found at IHTM13024.
The Finance (No 2) Act 2017 introduced changes to deemed domicile effective from 6 April 2017 which can be found at IHTM13060.