IHTM13042 | Domicile: election by non-UK domiciled spouse or civil partner: when can an election be made?

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.

A person can make an election on or after 6 April 2013, 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 domiciled in the UK, IHTA84/S267ZA(3).

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

• married or in a civil partnership,

• resident in the UK, nor

• domiciled outside the UK

they only need to meet the condition set out in IHTA84/S267ZA(3) above. But there are also conditions that must be met at the date the election is to take effect (IHTM13046).

A person can also make an election on or after 6 April 2013 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 domiciled in the UK, IHTA84/S267ZA(4).

Again, this is the only condition to be met; at the time the election is made, the person making the election does not need to be

• resident in the UK nor

• domiciled outside the UK

If the person concerned has died, their personal representatives may make an election on or after 6 April 2013 provided that:

• the person’s spouse or civil partner has also died, and

• during the period of seven years ending with the date of the spouse or civil partner’s death, the deceased spouse or civil partner was domiciled in the UK, IHTA84/S267ZA(4).

Where the person makes the election themselves, we call this a lifetime election, IHTA84/S267ZB(1)(a). 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/S267ZB(1)(b). Both these terms reflect the wording used in the IHTA84.

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/S267ZB(6). The normal rules for allowing a late election (IHTM43009) will apply.