Inheritance Tax for Deemed Domiciled individuals

Hello. If someone whose common law domicile is outside the UK becomes 'deemed domicile' by virtue of the 15-out-of-20 years rule, can you confirm that they are treated the same as someone who is actually domiciled in the UK for inheritance tax purposes - that is, any transfer between a deemed domiciled individual and their deemed or actually domiciled spouse would not be subject to IHT?

Hi Simon.LSR,
Please refer to:
How Inheritance Tax works: thresholds, rules and allowances
Or telephone the Inheritance Tax helpline on:
0300 123 1072.
Thank you.