Inland revenue leaflet IHT18 states:
For inheritance tax purposes, there is a concept of deemed domicile. Even if you are not domiciled in the UK under general law we will treat you as domiciledin the UK at the time of a transfer if you were domiciled in the UK within the three years immediately before the transfer, or you were resident in the UK in at least 17 of the 20 income tax years of assessment ending with the year in which you make a transfer.
The literature implies that the first test is applied to a UK-domiciled person leaving these shores, and the second is applied to a foreign-domiciled person coming to live here. Can someone tell me if in fact
*both* these tests apply to a UK expat.