Chapter: 2 - Inheritance Tax Mitigation: The Basics

IHT mitigation for non-UK domiciliaries

2.12.2

Any assets which do not need to be situated in the UK from time to time (eg cash surplus to immediate spending requirements, investment portfolios etc) should be kept outside the UK.  But it is more difficult with a house or flat and furniture: what can be done there? Some options are explored at 16.7.