IHTM47040 - Long-term UK residence: Spousal long-term UK residence elections 바카라 사이트� election ceasing to have effect
Once an election is made, it cannot be revoked, IHTA84/S267ZD(7). However, once a person who has made an election has ceased to be resident in the UK for Income Tax purposes for a period of 10听successive tax years beginning any time after the election has been made, the election will cease to have effect at the end of the tenth tax year, IHTA84/S267ZD(8).听
For example, if a person听who has previously made an election,听ceases to be long-term UK resident听(IHTM47000)听on 31 December 2025, the election will not cease to have effect until the end of 2035-36听- ten听successive tax years being 2026-27听to 2035-36听inclusive.听
Contrast this with the position where a person making the election is not a long-term UK resident. At the time of making the election, they are already a non-long term UK resident, so the year in which the election is made will count as the first year of non-residence. So,听following the example above, 2025-26 is the first year of non-residence, so the election will cease to have effect at the end of 2034-35.