IHTM47033 | Long-term UK residence: Spousal long-term UK residence elections – When can an election be made?
From HM Revenue & Customs · Inheritance Tax Manual
The rules for spouse elections prior to 6 April 2025 can be found at – .
Provided that a person meets the necessary conditions in an election to be treated as long-term UK resident can be made by:
the person themselves, , or
if they have died, their personal representatives, .
However, the personal representatives will only need to consider making an election where:
the person’s long-term UK resident 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 .