Inheritance Tax Act 1984 section 155

Visiting forces, etc.

Section 155 provides inheritance tax relief for members of overseas visiting forces, their civilian components, staff attached to international military headquarters, and EU civilian staff stationed in the United Kingdom, by treating their pay and personal property as excluded property and disregarding their UK presence for residence purposes.

• Emoluments paid by a designated country's government and tangible movable property present in the UK solely because of a qualifying person's service are treated as excluded property and fall outside the scope of inheritance tax.
• Time spent in the UK by qualifying personnel solely because of their service is not counted as UK residence and does not create a change of residence for inheritance tax purposes.
• The relief extends to civilian components of visiting forces, armed forces members attached to designated allied headquarters, agreed categories of headquarters employees, and EU civilian staff — but not to their spouses, civil partners, or other dependants.
• The relief applies only to persons who are not British citizens, British overseas territories citizens, British Nationals (Overseas), or British Overseas citizens, and countries and headquarters must be designated by Order in Council under an international agreement.