IHTM47033 | Long-term UK residence: Spousal long-term UK residence elections – When can an election be made?

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

Provided that a person meets the necessary conditions in IHTM47033 an election to be treated as long-term UK resident can be made by:

• the person themselves, IHTA84/S267ZC(2)(a), or

• if they have died, their personal representatives, IHTA84/S267ZC(2)(b).

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 IHTA84/S18(2).