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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: disclosure about elections

If a person who has made an election has died, it is possible that their personal representatives may want to know whether or not a lifetime election had been made. This is because it could have a significant impact on the tax liability that arises following their death. If they cannot trace any information amongst the deceased’s papers, they may phone the Helpline to find out if we have any record of an election.

You may not disclose any information about the existence of an election over the phone. Instead, you should ask the executors to make their request in writing and provide evidence that they are the people entitled to apply for a grant of representation.

If the executors can demonstrate that they are appointed by sending us a copy of the Will, you can disclose whether or not the person has made an election and the date that the election took effect. You can also disclose this information to administrators, provided they can demonstrate that they are applying for letters of administration, or that they are entitled to apply. You should refer any case of doubt to Technical.