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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Domicile: election by non-UK domiciled spouse or civil partner: introduction

The Finance Act 2013 contains provisions which allow a person who:

  • is not domiciled in the UK; but
  • is, or has been, married to or in a civil partnership with another person who is domiciled in the UK,

to elect to be treated as if they were domiciled in the UK. The new provisions are contained in IHTA84/S267ZA & S267ZB.

An election can only be made on or after 17 July 2013, but it can take effect before that date. Once an election is made, it cannot be revoked, although it is possible for the election to cease to have effect.

The election provisions operate independently from the deemed domicile provisions in IHTA84/S267 (IHTM13024). So an election to be domiciled in the UK does not mean that a person is to be treated as deemed domiciled in the UK under IHTA84/S267.

Someone who has elected to be treated as domiciled in the UK may, whilst the election is in force, become deemed domiciled in the UK by meeting the conditions of IHTA84/S267 because of their long term residence in the UK. The fact that an election exists does not prevent IHTA84/S267 applying in the normal way.