There are limited reliefs from IHT for NATO military and civilian personnel stationed in the UK or attached to a NATO headquarters in the UK, and also for EU military and civilian staff attached to an international military headquarters designated under an Order in Council1.
For further information on income tax reliefs see E5.403.
For information on the other categories of excluded and exempt property for IHT see I9.311.
The reliefs fall into two categories. First, certain items of property belonging to visiting forces and staff are excluded property. Secondly, certain periods of residence in the UK are disregarded for IHT purposes. The items of property that are excluded property are as follows:
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•ÌýÌýÌýÌý emoluments (salaries) paid by the government of any designated country to a member
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