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 residence and you can find details of these rules at IHTM47000. Details of spousal elections under the new rules are at IHTM47031. Transitional rules will apply to existing domicile elections and details are at IHTM47041.

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 person’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).