IHTM47031 | Long-term UK residence: Spousal long-term UK residence elections - Introduction

The rules for spousal domicile elections prior to 6 April 2025 can be found at IHTM13040 – IHTM13049.

It will still be possible to make a domicile election under s267ZA and s267ZB on or after 6 April 2025 which will take effect in relation to a period before that date.

From 6 April 2025, the long- term UK residence spousal election rules will allow a person who:

• is not a long-term UK resident; but

• is, or was, married to or was in a civil partnership at the date of the charge with another person who is a long-term UK resident,

to elect to be treated as if they were a long-term UK resident. The new provisions are contained in IHTA84/S267ZC & S267ZD.

Once an election is made, it cannot be revoked and will only lapse after 10 consecutive years of non-UK residence.

Once an election has ended due to the requisite period of non-UK residence, the electing spouse’s IHT position going forward will depend on whether they satisfy the long-term UK residence test.

The election provisions operate independently from the long-term UK residence test in IHTA84/S6A (IHTM47020).

Someone who has elected to be treated as long-term UK resident may, whilst the election is in force, become long-term UK resident by meeting the conditions of IHTA84/S6 because of their long-term residence in the UK. The fact that an election exists does not prevent IHTA84/S6 applying in the normal way.