IHTM47040 | Long-term UK residence: Spousal long-term UK residence elections – election ceasing to have effect

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

Once an election is made, it cannot be revoked, IHTA84/S267ZD(7). However, once a person who has made an election has ceased to be resident in the UK for Income Tax purposes for a period of 10 successive tax years beginning any time after the election has been made, the election will cease to have effect at the end of the tenth tax year, IHTA84/S267ZD(8).

For example, if a person who has previously made an election, ceases to be long-term UK resident (IHTM47000) on 31 December 2025, the election will not cease to have effect until the end of 2035-36 - ten successive tax years being 2026-27 to 2035-36 inclusive.

Contrast this with the position where a person making the election is not a long-term UK resident. At the time of making the election, they are already a non-long term UK resident, so the year in which the election is made will count as the first year of non-residence. So, following the example above, 2025-26 is the first year of non-residence, so the election will cease to have effect at the end of 2034-35.