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HMRC internal manual

Inheritance Tax Manual

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).