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HMRC internal manual

Inheritance Tax Manual

Change of Domicile: Voting Rights

Registering as an overseas elector and/or voting in UK elections may be considered as evidence of either creating a political link with another country or continuing one with the UK.

But if these actions were taken on or after 6 April 1996, they are disregarded in ascertaining common law domicile for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax (IHT), under FA96/S200.

For the purposes of the deemed domicile (IHTM13024) provisions for IHT (the three-year rule) the relevant date is 6 April 1993.