IHTM47031 - Long-term UK residence: Spousal long-term UK residence elections - Introduction

The rules聽for spousal聽domicile elections prior to 6 April 2025聽can be found at IHTM13040聽바카라 사이트� IHTM13049.聽

It will still be possible to make a domicile election under s267ZA and s267ZB on or after 6 April 2025 which will take effect in relation to a period before that date.聽

From 6 April 2025, the long- term UK residence spousal election rules will allow a person who:聽

  • is not a long-term UK resident;聽but聽

  • is, or was, married to or was in a civil partnership聽at the date of the charge聽with another person who is聽a聽long-term UK resident,聽

to elect聽to be treated as if they were a long-term UK resident. The new provisions are contained in IHTA84/S267ZC聽& S267ZD.聽

Once an election is made, it cannot be revoked and will only lapse聽after 10 consecutive years of non-UK residence.聽聽

Once an election has聽ended聽due to the requisite period of non-UK聽residence, the electing spouse바카라 사이트檚 IHT position going forward will depend on whether they satisfy the long-term聽UK聽residence test.聽

The election provisions operate聽independently from the long-term UK residence聽test in IHTA84/S6A聽(IHTM47020).聽聽

Someone who has elected to be treated as long-term UK resident聽may, whilst the election is in force, become long-term UK resident聽by meeting the conditions of IHTA84/S6 because of their long-term residence in the UK. The fact that an election exists does not prevent IHTA84/S6 applying in the normal way.聽