IHTM13041 - Domicile: election by non-UK domiciled spouse or civil partner: who can make an election?

Provided that a person meets the necessary conditions (IHTM13042), an election to be treated as domiciled in the UK can be made by:

• the person themselves, IHTA84/S267ZA(1), or
• if they have died, their personal representatives, IHTA84/S267ZA(2).

However, the personal representatives will only need to consider making an election where:

• the person’s UK-domiciled 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 of IHTA84/S18(2).