How to fill in schedule D31a
Published 6 April 2025
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Who is a long-term UK resident
You can find out what long-term UK resident means.
A person may remain long-term UK resident for up to 10 years after leaving the UK.
What this means
Before 6 April 2025 a person鈥檚 domicile determined the Inheritance Tax treatment of foreign property transferred by them.
On or after the 6 April 2025, the long-term UK residency rules will be used to determine a person鈥檚 Inheritance Tax treatment.
When you should complete this form
You should fill in schedule D31a for chargeable events on or after 6 April 2025 if the:
- transferor was not a long-term UK resident at the date of the event
- settlor was not a long-term UK resident at the date of the event
- the settlor died before the chargeable event and was not a long-term UK resident immediately before their death
If you鈥檙e telling us about a gift or other transfer of value reported on form IHT100a you should fill in the details of the transferor. For any other event you should fill in the details of the settlor.
For IHT100b, you may also need to fill in the details of the person whose interest has come to an end on a separate D31a schedule.
If the transferor or settlor was not a long-term UK resident
On or after 6 April 2025, Inheritance Tax is not due on foreign assets held in a trust if the transferor or settlor is not a long-term UK resident at the date of the event. These assets are known as 鈥榚xcluded property鈥�.听
There are exceptions to this for indirect interests in UK residential property.
Interest in UK residential property聽
For charges on or after 6 April 2017 Inheritance Tax may be charged if the trustees own either of the following:聽
- an interest or shares in a foreign close company
- an interest in a foreign partnership
It will only be charged if the value of the interest or shares depends on the value of UK residential property. It also includes:聽
- loans due to the trustees that have been used to purchase, improve, or maintain UK residential property 鈥� this includes trust assets used as security for a loan.
- the profits from the disposal of any interest or shares for 2 years following the disposal.
Check if a double taxation convention or agreement applies
Check which countries the UK has a double taxation convention with.听
What happens next
You should use the figures in this schedule to help you fill in the IHT100 series form.听
You must send this schedule alongside the completed IHT100 series form. Make sure you include copies of any documents we鈥檝e asked for.听
Get help鈥�
You should contact the Inheritance Tax helpline鈥痠f you need help completing this schedule.
You can read more detailed guidance on long-term UK residence in the Inheritance Tax manual.