{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "gb.iht.long_term_residence",
  "versions": [
    {
      "rule_id": "gb.iht.long_term_residence",
      "version": "2026.1",
      "jurisdiction": "GB",
      "title": "UK long-term residence (IHT)",
      "summary": "IHTA 1984 s.6A (from 6 April 2025): you are a long-term UK resident for inheritance tax if you were UK resident for at least 10 of the previous 20 tax years. After leaving, the status continues for a tail of 3 to 10 years depending on how many of those 20 years you were resident (13 or fewer → 3; 14 → 4 … 20 → 10), and 10 consecutive non-resident years reset it outright. A split year counts as a FULL resident year here. Years before 2013-14 are judged under pre-SRT rules.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/6A",
      "last_verified": "2026-08-30",
      "effective_from": "2025-04-06",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "midnight_rule": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 6
        }
      },
      "logic": {
        "residence_status": {
          "jurisdiction": "GB",
          "predicate": "resident",
          "split_year_as": "resident",
          "window_years": 20,
          "quantifier": "tail",
          "value": 10,
          "reset_run": 10,
          "tail_table": [
            {
              "min_years": 0,
              "tail_years": 3
            },
            {
              "min_years": 14,
              "tail_years": 4
            },
            {
              "min_years": 15,
              "tail_years": 5
            },
            {
              "min_years": 16,
              "tail_years": 6
            },
            {
              "min_years": 17,
              "tail_years": 7
            },
            {
              "min_years": 18,
              "tail_years": 8
            },
            {
              "min_years": 19,
              "tail_years": 9
            },
            {
              "min_years": 20,
              "tail_years": 10
            }
          ]
        }
      },
      "notifications": [],
      "notes": [
        "s.6A(1) (inserted by FA 2025 s.44(3)-(4), in force 6 April 2025): UK resident for at least 10 of the previous 20 tax years.",
        "s.6A(2) off-ramps: non-UK resident for any 10 consecutive tax years in the preceding 19 (a hard reset), or for the required number of consecutive tax years ending with the year before — s.6A(3) table: 13 or fewer resident years → 3; 14 → 4; 15 → 5; 16 → 6; 17 → 7; 18 → 8; 19 → 9; 20 → 10.",
        "A SPLIT YEAR COUNTS AS A FULL RESIDENT YEAR (HMRC IHTM47020) — the opposite of the temporary-non-residence treatment.",
        "The lookback reaches 20 years — to 2006-07 for a 2026-27 event — across the SRT boundary at 5 April 2013; pre-2013-14 years are determined under pre-SRT rules (s.6A(5)). Record legal_basis per year.",
        "Transitionals (IHTM47021) turn on domicile or deemed domicile on 30 October 2024 — not modelled; anyone with pre-2025-26 exposure should check them.",
        "The counter reports how many of the 20 years are unknown; it never treats silence as non-residence."
      ]
    }
  ]
}