Excluded Property Trust

Shelter your overseas assets from inheritance tax

This trust is ideal for anyone who is resident in the UK and holds assets outside of the UK, but is not currently and has never been UK-domiciled or deemed UK-domiciled. If you invest non-UK assets into one of our international bonds and place it in an Excluded Property Trust before becoming UK-domiciled or deemed UK-domiciled, you could avoid having to pay inheritance tax on the investment.

Is the Excluded Property Trust right for you?

Shelter your overseas assets from inheritance tax
Get access to your investment at any time
No inheritance tax to pay on the assets in the trust if you become UK-domiciled

What are the risks?

The value of your investment can go down as well as up and you may get back less than you invest. Tax rules depend on the type of investment and individual circumstances and may change.

This trust could be right for you if:

  • You're not and never have been UK-domiciled or deemed UK-domiciled

  • You want to be a beneficiary of the trust

  • You want to avoid a potential inheritance tax liability on your non-UK assets

This trust might not right for you if:

  • You’re already classed as domiciled or deemed domiciled in the UK

  • You're living overseas but were born in the UK and are planning to return

Bonds that can be used within this trust

You’ll need one of these products to use this trust:

Frequently asked questions