Arrangements involving acquisition of interest in settle property

Authorised unit trusts holding

Beneficiary domiciled abroad

Categories

Generally

Government securities in foreign ownership

National savings, domicile in Channel Islands/Isle of Man

Property situated outside UK

Settled property situated outside UK

Visiting forces and staff of international military headquarters

Channel Islands

Charge on other property affected by

Decorations for valour or gallant conduct

Deposits with National Savings Bank/trustee savings banks

Dispositions

Dispositions for consideration in money or money's worth

Domicile

Foreign-owned works of art

Inheritance tax, appointment of exempt government securities

Isle of Man

Meaning

National savings certificates

Open-ended investment companies, shares in

Premium savings bonds

Property passing between settlements

Purchase of interest in possession for money or money's worth

Quick succession relief

Repayment of non-deductible debts

Reversionary interests

SAYE savings

Securities

Comprised in settlement

Generally

Non-FOTRA securities

Settled property, securities comprised in

Settlements by persons domiciled overseas

Significance

Situated outside the UK

Termination of interest in possession

Ulster savings certificates

Unit trust holdings

War savings certificates