Excluded Property Trust

The Excluded Property Trust can offer UK IHT advantages for a non-UK domiciled individual who may later become deemed UK domiciled.

Suitable for:

  • UK resident and non-resident individuals who are not UK domiciled or deemed domiciled in the UK for UK inheritance tax (IHT) purposes.

    • Not suitable for:

  • individuals who are born in the UK with a UK domicile of origin at birth and are now UK tax resident

Trust Deed

How it Works Guide