SolvedIHTM47032 | Long-term UK residence: Spousal long-term UK residence elections – Who can make an election?
From HM Revenue & Customs · Inheritance Tax Manual
A person can make an election on or after 6 April 2025, 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 a long-term UK resident at the date of charge, IHTA84/S267ZC(3).
At the time the election is made, the person making the election does not need to be;
married or in a civil partnership, nor
resident in the UK
they only need to meet the condition set out in IHTA84/S267ZC(3). But there are also conditions that must be met at the date the election is to take effect (IHTM47033).
A person can also make an election on or after 6 April 2025 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 a long-term UK resident, IHTA84/S267ZC(4).
If the person concerned has died, their personal representatives may make an election on or after 6 April 2025 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 long-term UK resident, IHTA84/S267ZC(4).
Where the person makes the election themselves, and their spouse or civil partner is still alive, we call this a lifetime election, IHTA84/S267ZC(3). 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/S267ZC(4).
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/S267ZD(4).