Policy paper

Capping inheritance tax trust charges for former non-UK domicile residents

This tax information and impact note is about a transitional change to the taxation of former excluded property trusts for Inheritance Tax.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Cap Inheritance Tax trust charges to £5m for former non-UK domiciles from 6 April 2025

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Draft legislation

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Draft legislation (accessible version)

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Details

This measure introduces a cap on relevant property inheritance tax charges for trusts which held excluded property at 30 October 2024. The relevant property charges are capped at £5 million over each 10 year cycle.

Updates to this page

Published 26 November 2025

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