Syllabus D. Inheritance Tax D1. Basic principles of computing transfers of value

D1a. Chargeable persons

Syllabus D1a)

Identify the persons chargeable.

Chargeable persons

A person who is domiciled in the UK is liable to IHT in respect of their worldwide assets. 

Additionally, the only relevant chargeable person is an individual. 

Married couples (and registered civil partnerships) are not chargeable persons because each spouse (or civil partner) is taxed separately.