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Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a)

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  1. Tell HMRC about a transferor or settlor who is a long-term UK resident, when transitional provisions apply (D31b)
  2. Tell HMRC about a transferor or settlor who is not a long-term UK resident (D31a)
  3. Inheritance Tax if you’re a long-term UK resident
  4. Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts
  5. Inheritance Tax grossing up calculator