IHTM13041 - Domicile: election by non-UK domiciled spouse or civil partner: who can make an election?

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residencèưand you can find details of these rules ²¹³Ù̀ưIHTM47000.̀ưDetails of spousal elections under the new rules are at IHTM47031.̀ưTransitional rules will apply to existing domicile elections and details are at IHTM47041.̀ư

Provided that a person meets the necessary conditions (IHTM13042), an election to be treated as domiciled in the UK can be made by:

  • the person themselves, IHTA84/S267ZA(1), or
  • if they have died, their personal representatives, IHTA84/S267ZA(2).

However, the personal representatives will only need to consider making an election where:

  • the person바카라 사이트™s UK-domiciled spouse or civil partner has also died, and
  • transfers between the couple were made at a time when full spouse or civil partner exemption was not available under of IHTA84/S18(2).