IHTM47034 | Long-term UK residence: Spousal long-term UK residence elections – How to make an election

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

An election must be made by notice in writing and sent to HMRC. For lifetime transfers, it must be made by the person who is not a long-term UK resident and for death cases, by the deceased’s personal representatives. (IHTM47000)

There is no prescribed form of election, but 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 long-term UK resident, 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