Domicile ?

[chetbaker]

Hi. I'm trying to assist an American woman who's husband died here in the UK in 2018. The husband who was retired died at a property he owned in London while staying here for the summer, as he did each year before returning to the US where he had worked for the vast majority of his life, and where he also owned a property that his wife and daughter live in permanently. The husband was born in the UK. He had both British and American passports with citizenship in both countries also. The question is where was his domicile ? As this can greatly affect the inheritance tax due in the UK. It appears to me that his domicile is was in America, as that was his main residence and where his family live. Am I correct, or are there other factors to be considered please.

[des8]

Hi and welcome

IHT rules are very complex, and I doubt anyone would be able to advise you on the basis of the details provided.
My advice would be to seek the advice of a tax expert.

If you wish to continue without that you could start by consulting HMRC's own manual: https://www.gov.uk/hmrc-internal-man...nual/ihtm13060

[chetbaker]

Thanks for your response DES8.

I can't imagine what additional details would clarify the woman's position. But I will call the HMRC Probate call center asap.

[des8]

You ask where the deceased was domiciled.
It is an over simplification to consider solely the location of his main residence as being sufficient evidence of where he was domiciled

However he could well have been domiciled in US, but conversely he may not be so considered

[chetbaker]

DESB . If you read my original post you will see that I didn't "solely" consider the main residence of the deceased. In fact I gave several pieces information pertaining to the defining factors. It would be more useful if you could state why he could be considered to be domiciled in the UK from the information I have supplied. .

[des8]

I was only pointing out that the domicile rules are complex and implied that I did not consider myself able to advise.(at least that was the intention)
By responding I "bumped" your post which might have brought it to the attention of others who might have felt qualified to assist. (It hasn't)
I pointed you in the direction of HMRC manuals, in case you hadn't seen them.
I have said he may or may not be regarded as having been domiciled in US.
There may or may not be more information required for HMRC to make a decision.
Either them, or a tax expert as previously mentioned, are the ones you should be consulting.

[chetbaker]

DESB.

HMRC will not answer questions regarding Domicile unless one is personally applying for probate. I tried the forum because [ as I said originally ] I'm trying to assist the deceased's wife who lives in the USA. Accordingly I'm obviously not going to consult a tax expert, as that will immediately involve a serious fee.

By the way, I've been doing my own legal work for 9 years regarding a serious fraud that also involves a false declaration of probate after a relatives Will was changed by deception. My efforts have recently secured summonses for a Private Criminal Prosecution after the police failed to investigate the matter properly. If you come across anyone who needs advise regarding criminality associated to Wills and Probate, please feel free to put them in touch.

[des8]

Thanks for the clarification

Will bear you in mind for future reference
Best wishes for the New Year

[2222]

Hi Chet, domicile can be a complex matter. You would be exceedingly fortunate to find someone with the necessary expertise on a general forum such as this.

[chetbaker]

Thanks 2222. I appreciate that it's very complex, but it was worth a try.

[chetbaker]

Best to you also DESB for 2019.