Finance Act 2026
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Change 1
75 Foreign diplomats etc: periods of UK residence to be disregarded
(1) In IHTA 1984, after section 155 insert— Foreign diplomats etc Foreign diplomats etc 155ZA (1) In determining whether a person is a long-term UK resident for the purposes of this Act, the person is treated (so far as would not otherwise be the case) as not having been resident in the United Kingdom for any tax year in which they were subject at any time to a relevant international exemption. (2) For that purpose a person is “subject to a relevant international exemption” at a given time if, were the person to die at that time, an exemption in respect of inheritance tax would apply in relation to any of the person’s property by virtue of any of the following— the Diplomatic Privileges Act 1964 the Consular Relations Act 1968 the International Organisations Act 1968 the European Communities Act 1972 the International Criminal Court Act 2001. (2) The amendment made by subsection (1) is treated as having come into force on 6 April 2025 (and has effect in relation to tax years ending before that date as it has effect in relation to later tax years).
75 Foreign diplomats etc: periods of UK residence to be disregarded
(1) In IHTA 1984, after section 155 insert— Foreign diplomats etc Foreign diplomats etc 155ZA (1) In determining whether a person is a long-term UK resident for the purposes of this Act, the person is treated (so far as would not otherwise be the case) as not having been resident in the United Kingdom for any tax year in which they were subject at any time to a relevant international exemption. (2) For that purpose a person is “subject to a relevant international exemption” at a given time if, were the person to die at that time, an exemption in respect of inheritance tax would apply in relation to any of the person’s property by virtue of any of the following— the Diplomatic Privileges Act 1964 the Consular Relations Act 1968 the International Organisations Act 1968 the European Communities Act 1972 the International Criminal Court Act 2001. (2) The amendment made by subsection (1) is treated as having come into force on 6 April 2025 (and has effect in relation to tax years ending before that date as it has effect in relation to later tax years).
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