{"id":1098,"date":"2025-10-24T08:24:50","date_gmt":"2025-10-24T08:24:50","guid":{"rendered":"https:\/\/www.bsassociate.co.uk\/blog\/?p=1098"},"modified":"2025-10-24T08:27:34","modified_gmt":"2025-10-24T08:27:34","slug":"uk-inheritance-tax-chargeable-and-non-chargeable-assets","status":"publish","type":"post","link":"https:\/\/www.bsassociate.co.uk\/blog\/uk-inheritance-tax-chargeable-and-non-chargeable-assets\/","title":{"rendered":"UK Inheritance Tax \u2013 Chargeable and Non-Chargeable Assets"},"content":{"rendered":"\n<p>This memorandum summarises the assets chargeable and non-chargeable for UK Inheritance Tax (IHT), distinguishing between UK-domiciled (or deemed-domiciled) individuals and non-UK-domiciled individuals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Overview<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>UK Inheritance Tax (IHT) applies based on domicile, not merely residence. UK-domiciled or deemed-domiciled individuals are taxed on worldwide assets, while non-UK-domiciled individuals are taxed only on UK-situated assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. UK-Domiciled or Deemed-Domiciled Individuals<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Chargeable Assets (Worldwide Scope):<\/p>\n\n\n\n<p>\u2022 Real property (UK and overseas)<br>\u2022 Bank accounts and cash (UK and overseas)<br>\u2022 Investments, shares, bonds, crypto-assets<br>\u2022 Business assets and goodwill<br>\u2022 Personal possessions (art, jewellery, etc.)<br>\u2022 Trust interests and life policies not in trust<\/p>\n\n\n\n<p>Common Non-Chargeable \/ Exempt Assets:<\/p>\n\n\n\n<p>\u2022 Excluded property trusts<br>\u2022 Pension rights and death-in-service benefits<br>\u2022 Transfers to UK-domiciled spouses\/civil partners<br>\u2022 Gifts to UK-registered charities<br>\u2022 Business Relief and Agricultural Relief assets<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Non-UK-Domiciled Individuals<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Chargeable (UK-Situs) Assets:<\/p>\n\n\n\n<p>\u2022 UK land and buildings<br>\u2022 Shares in UK-incorporated companies<br>\u2022 Interests in UK partnerships<br>\u2022 UK bank accounts for business\/investment purposes<br>\u2022 UK government securities (gilts)<br>\u2022 Tangible assets and chattels located in the UK<br>\u2022 UK life assurance policies<br>\u2022 Loans and partnerships linked to UK property<\/p>\n\n\n\n<p>Excluded (Non-Chargeable) Assets:<\/p>\n\n\n\n<p>\u2022 Overseas property and investments<br>\u2022 Foreign bank accounts held personally<br>\u2022 Shares in non-UK companies (unless property-rich)<br>\u2022 Offshore investment portfolios<br>\u2022 Excluded property trusts<br>\u2022 Tangible assets located outside the UK<br>\u2022 Foreign life insurance policies<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Deemed Domicile Rules<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>An individual is deemed domiciled if they have been UK resident for at least 15 of the previous 20 tax years, or if they are a formerly domiciled resident (born in the UK with UK domicile of origin and resident recently).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Planning Considerations<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>\u2022 Review domicile and deemed domicile exposure<br>\u2022 Use excluded property trusts for non-doms<br>\u2022 Avoid UK-sourced loans secured on UK property<br>\u2022 Review Business Relief eligibility<br>\u2022 Consider life insurance policies in trust<br>\u2022 Obtain professional valuations and maintain documentation<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Summary Table<\/strong><strong><\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Asset Type<\/strong><strong><\/strong><\/td><td><strong>UK-Domiciled \/ Deemed-Domiciled<\/strong><strong><\/strong><\/td><td><strong>Non-UK-Domiciled<\/strong><strong><\/strong><\/td><td><strong>Reliefs \/ Exemptions<\/strong><strong><\/strong><\/td><\/tr><tr><td>UK property<\/td><td>Chargeable<\/td><td>Chargeable<\/td><td>May qualify for Business or Agricultural Relief<\/td><\/tr><tr><td>Overseas property<\/td><td>Chargeable<\/td><td>Excluded<\/td><td>N\/A<\/td><\/tr><tr><td>UK company shares<\/td><td>Chargeable<\/td><td>Chargeable<\/td><td>Business Relief (if trading)<\/td><\/tr><tr><td>Overseas company shares<\/td><td>Chargeable<\/td><td>Excluded (unless property-rich)<\/td><td>N\/A<\/td><\/tr><tr><td>UK bank accounts<\/td><td>Chargeable<\/td><td>Excluded if personal non-resident account<\/td><td>N\/A<\/td><\/tr><tr><td>Foreign bank accounts<\/td><td>Chargeable<\/td><td>Excluded<\/td><td>N\/A<\/td><\/tr><tr><td>UK personal chattels<\/td><td>Chargeable<\/td><td>Chargeable<\/td><td>N\/A<\/td><\/tr><tr><td>Overseas chattels<\/td><td>Chargeable<\/td><td>Excluded<\/td><td>N\/A<\/td><\/tr><tr><td>Pension assets<\/td><td>Usually excluded<\/td><td>Usually excluded<\/td><td>N\/A<\/td><\/tr><tr><td>Excluded property trusts<\/td><td>Not excluded<\/td><td>Excluded<\/td><td>Applies only to non-domiciled settlors<\/td><\/tr><tr><td>Life policies in trust<\/td><td>Excluded<\/td><td>Excluded<\/td><td>Exempt if properly settled<\/td><\/tr><tr><td>Business assets (trading)<\/td><td>Chargeable<\/td><td>Chargeable<\/td><td>100% or 50% Business Relief<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. Conclusion<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>For UK-domiciled individuals, all worldwide assets are within scope of IHT. For non-domiciled individuals, only UK-situated assets are chargeable. Strategic use of excluded property trusts and reliefs can mitigate exposure.<br><br><strong>Worried About Inheritance Tax Liabilities? Our <a href=\"https:\/\/www.bsassociate.co.uk\/\">tax consultants in London<\/a> can help you identify chargeable and exempt assets and optimise your IHT planning. Schedule Your Consultation Today!<br><\/strong><br>Prepared by:<br>Pat Sharma, MSc FCCA<br>Director | Tax &amp; Audit Consultant<br>Brayan &amp; Spencer Associates Ltd<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This memorandum summarises the assets chargeable and non-chargeable for UK Inheritance Tax (IHT), distinguishing between UK-domiciled (or deemed-domiciled) individuals and non-UK-domiciled individuals. 1. Overview UK Inheritance Tax (IHT) applies based on domicile, not merely residence. UK-domiciled or deemed-domiciled individuals are taxed on worldwide assets, while non-UK-domiciled individuals are taxed only on UK-situated assets. 2. UK-Domiciled [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-property-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UK Inheritance Tax \u2013 Chargeable and Non-Chargeable Assets - BS Associates Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bsassociate.co.uk\/blog\/uk-inheritance-tax-chargeable-and-non-chargeable-assets\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK Inheritance Tax \u2013 Chargeable and Non-Chargeable Assets - BS Associates Blog\" \/>\n<meta property=\"og:description\" content=\"This memorandum summarises the assets chargeable and non-chargeable for UK Inheritance Tax (IHT), distinguishing between UK-domiciled (or deemed-domiciled) individuals and non-UK-domiciled individuals. 1. 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