IHTM13043 | Domicile: election by non-UK domiciled spouse or civil partner: how to 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.

An election must be made by notice in writing and sent to HMRC. It must be made by the person who is not domiciled in the UK. There is no prescribed form of election, but for HMRC to keep meaningful records it must contain:

• the full name and address of the person making the election, or for whom the personal representatives are making an election,

• their date of birth and, if appropriate, their date of death,

• the full name of their spouse or civil partner who is domiciled in the UK, and

• the date the election is to take effect from.

If you receive an election that does not contain all of the information we need you should write to the sender, using standard letter SL16, to ask for the missing information. The election should be sent to:

WMBC Assets Risk Team (Elections)

Inheritance Tax

HM Revenue and Customs

BX9 1HT