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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Domicile: election by non-UK domiciled spouse or civil partner: when can an election be made?

A person can make an election on or after 6 April 2013, provided that during the period of seven years ending with the date on which the election is made, the person had a spouse or civil partner who was domiciled in the UK, IHTA84/S267ZA(3).

At the time the election is made, the person making the election does not need to be

  • married or in a civil partnership,
  • resident in the UK, nor
  • domiciled outside the UK

they only need to meet the condition set out in IHTA84/S267ZA(3) above. But there are also conditions that must be met at the date the election is to take effect (IHTM13046).

A person can also make an election on or after 6 April 2013 where:

  • their spouse or civil partner has died, and
  • during the period of seven years ending with the date of death, the deceased spouse or civil partner was domiciled in the UK, IHTA84/S267ZA(4).

Again, this is the only condition to be met; at the time the election is made, the person making the election does not need to be

  • resident in the UK nor
  • domiciled outside the UK

If the person concerned has died, their personal representatives may make an election on or after 6 April 2013 provided that:

  • the person’s spouse or civil partner has also died, and
  • during the period of seven years ending with the date of the spouse or civil partner’s death, the deceased spouse or civil partner was domiciled in the UK, IHTA84/S267ZA(4).

Where the person makes the election themselves, we call this a lifetime election, IHTA84/S267ZB(1)(a). Where a person makes an election following the death of a spouse, or by the personal representatives of the person concerned, we call this a death election, IHTA84/S267ZB(1)(b). Both these terms reflect the wording used in the IHTA84.

A lifetime election can be made at any time; a death election must be made within two years of the death of the deceased, or for a longer period if an officer of HRMC allows it, IHTA84/S267ZB(6). The normal rules for allowing a late election (IHTM43009) will apply.