IHTM47032 - Long-term UK residence: Spousal long-term UK residence elections 바카라 사이트“ Who can make an election?

The rules for spouse elections prior to 6 April 2025 can be found at IHTM13040 바카라 사이트“ IHTM13049. 

A person can make an election on or after 6 April 2025, provided that during the period of seven years ending with the date on which the election is made, the person had a spouse or civil partner who was a long-term UK resident at the date of charge, IHTA84/S267ZC(3). 

At the time the election is made, the person making the election does not need to be; 

  • married or in a civil partnership, nor 

  • resident in the UK 

they only need to meet the condition set out in IHTA84/S267ZC(3). But there are also conditions that must be met at the date the election is to take effect (IHTM47033). 

A person can also make an election on or after 6 April 2025 where: 

  • their spouse or civil partner has died, and 

  • during the period of seven years ending with the date of death, the deceased spouse or civil partner was a long-term UK resident, IHTA84/S267ZC(4). 

If the person concerned has died, their personal representatives may make an election on or after 6 April 2025 provided that: 

  • the person바카라 사이트™s spouse or civil partner has also died, and 

  • during the period of seven years ending with the date of the spouse or civil partner바카라 사이트™s death, the deceased spouse or civil partner was long-term UK resident, IHTA84/S267ZC(4). 

Where the person makes the election themselves, and their spouse or civil partner is still alive, we call this a lifetime election, IHTA84/S267ZC(3). Where a person makes an election following the death of a spouse, or by the personal representatives of the person concerned, we call this a death election, IHTA84/S267ZC(4).  

A lifetime election can be made at any time; a death election must be made within two years of the death of the deceased, or for a longer period if an officer of HMRC allows it, IHTA84/S267ZD(4). Â