Domicile outside the United Kingdom ?· D31 Capital Taxes Name Date of transfer // Yes No Please turn…

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    19-Jul-2018

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    Domicile outside theUnited Kingdom

    You have said that the transferor was not domiciled in the United Kingdom. Answer the following questions and givethe further details we ask for. You should read D31(Notes) in the guide How to fill in form IHT100 (IHT110) beforefilling in this form.

    Write a brief history of the life of the transferor. If the transferor was female, and had married at anytime on or before 1 January 1974, include a history of the life of the transferors husband (orhusbands) while she was married and up until 1 January 1974.

    Was the transferor or settlor domiciled in the UK at any time duringthe 3 years up to the date shown in the table below?

    D31

    Capital Taxes

    Name Date of transfer

    / /

    Yes No

    Please turn over105221022003DTP

    Chargeable event

    Gift or other transfer of value

    Ending of an interest in possession

    Recapture charge

    Flat rate charge

    Principal charge

    Proportionate charge

    Date

    Date of gift

    Date of the transaction or transfer

    Date of the earlier event giving rise to thedeferment of inheritance tax

    Date of the event

    Date on which the settlement commenced

    2

  • Was the transferor resident in the UK for income tax purposes during the 3 yearsup to the relevant date shown in the answer to question 2?

    If the answer is yes give details of any periods that the transferor was treated as resident in the UK during the 20 yearsending on the relevant date.

    Do you expect the terms of a Double Taxation Convention or Agreementto apply to any of the assets included in this chargeable event?

    Is any foreign tax to be paid on assets in the UK as a result of thischargeable event?

    Yes No

    Yes No

    Yes No3

    4

    5

    D31_01: D31_02: D31_04: D31_06: D31_05: D31_07: D31_09: D31_10: D31_11: D31_12: D31_03: D31_08:

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