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Where a double tax treaty has been entered into between the UK and a foreign territory, double tax relief for inheritance tax (IHT) will apply.

Where unilateral relief can also apply, the provision that provides the greatest relief can be claimed. See the Unilateral relief for IHT guidance note.

Where a double tax treaty applies it should be considered in detail. Double tax treaties can be divided into those entered into before 1975 and more recent treaties.

Although domicile is removed as the connecting factor for IHT from 6 April 2025, it remains as a common law concept and its relevance for determining issues concerning Wills, succession law, situs of assets and double tax relief remains unchanged. See the Long-term UK residence for IHT (6 April 2025 onwards) guidance note for details of the position on or after 6 April 2025.