Inheritance Tax Act 1984 section 6B

"Long-term UK resident": young persons

Section 6B modifies the long-term UK residence test for individuals under the age of 20, reducing the number of qualifying years proportionally to reflect their younger age.

• The standard long-term UK residence test (being UK resident for 10 out of 20 tax years) is scaled down for individuals under 20.
• The look-back period is reduced to the number of whole tax years the young person has been alive before the current tax year.
• The qualifying threshold becomes half of that reduced look-back period, rounded up to a whole number if necessary.
• An individual who was under the age of 1, or not yet born, immediately before the tax year cannot be a long-term UK resident for that year.