Excluded Property Trust

The Excluded Property Trust is designed to help non-UK domiciled or deemed domiciled clients protect their overseas assets from UK inheritance tax should they later become UK domiciled or deemed domiciled. Your client can still retain full access to the trust fund during their lifetime, subject to the trustees' discretion.

View existing policy Proceed

Key points

An inheritance tax planning strategy for non-UK domiciles
For use with existing Global Investor Offshore Bonds only
Joint or single settlements can be made
No inheritance tax reporting requirements
The settlor can retain access to the trust fund during their lifetime
Unrestricted access to a Global Investor offshore bond held as a trust asset
Protect overseas assets from becoming liable to UK inheritance tax

Key documents

Open All

Who is it for? Why recommend it? Where can you invest? Literature

Open All

Get in touch

Speak to us and discuss how we can help

This site is intended for UK authorised & regulated financial advisers only. It is not intended for onward
transmission to retail customers & should not be relied upon by any other person. If you are not an adviser
please return to our consumer site.

Working with You

Financial Planning

Building Businesses

Products

Scottish Widows Bank

As part of the Lloyds Banking Group, Scottish Widows is proud to be an Official Provider of the London 2012 Olympic and Paralympic Games.

Important Information about Scottish Widows

Information within this site is intended for UK authorised and regulated financial advisers only. It is not intended for onward transmission to retail customers and should not be relied upon by any other person. If you are not an adviser please return to our consumer site.

Scottish Widows is not responsible for the content of third party websites. Separate terms apply to the use of third party websites and Scottish Widows does not warrant the accuracy, reliability, availability or otherwise of these sites.

By using this site you agree to our terms & conditions of use. Please read our copyright, companies, legal and privacy information. We may record and monitor calls to help us improve our service.

Scottish Widows plc, registered in Scotland number 199549. Registered office in the United Kingdom at 69 Morrison Street, Edinburgh EH3 8YF. Telephone: 0131 655 6000. Scottish Widows plc is authorised and regulated by the Financial Services Authority. Our FSA register number is 191517.

Scottish Widows Unit Trust Managers Limited, registered in England and Wales number 1629925. Registered office in the United Kingdom at Charlton Place, Andover, Hampshire SP10 1RE. Telephone: 0845 300 2244. Scottish Widows Unit Trust Managers Limited is authorised and regulated by the Financial Services Authority. Our FSA register number is 122129.

Clerical Medical Investment Group Limited, registered in England and Wales number 3196171. Registered office in the United Kingdom at 33 Old Broad Street, London EC2N 1HZ. Authorised and regulated by the Financial Services Authority. Our FSA register number is 181655.

CMI Insurance Company Limited. Scottish Widows is a trading name of CMI Insurance Company Limited. CMI Insurance Company Limited, registered in Isle of Man number 33520. Registered office in the Isle of Man at Clerical Medical House, Victoria Road, Douglas, Isle of Man, IM99 1LT.

HBOS Investment Fund Managers Limited, registered in England number 941082. Registered office in the United Kingdom at Trinity Road, Halifax, West Yorkshire HX1 2RG. HBOS Investment Fund Managers Limited is authorised and regulated by the Financial Services Authority.

St Andrews Life Assurance plc, registered in England and Wales number 3104670. Registered office in the United Kingdom at 33 Old Broad Street, London EC2N 1HZ. Authorised and regulated by the Financial Services Authority. Our FSA register number is 189101.

Scottish Widows Bank plc, registered in Scotland no. 154554. Registered office in the United Kingdom at PO Box 12757, 67 Morrison Street, Edinburgh EH3 8YJ. Scottish Widows Bank plc is authorised and regulated by the Financial Services Authority. Our FSA register number is 201601. The main business of Scottish Widows Bank is arranging, entering into and administering mortgages and accepting deposits.