IHTM47031 - Long-term UK residence: Spousal long-term UK residence elections - Introduction

The rules听for spousal听诲辞尘颈肠颈濒别 elections prior to 6 April 2025听can be found at IHTM13040听鈥� IHTM13049.听

It will still be possible to make a domicile election under s267ZA and s267ZB on or after 6 April 2025 which will take effect in relation to a period before that date.听

From 6 April 2025, the long- term UK residence spousal election rules will allow a person who:听

  • is not a long-term UK resident;听but听

  • is, or was, married to or was in a civil partnership听at the date of the charge听with another person who is听a听long-term UK resident,听

to elect听to be treated as if they were a long-term UK resident. The new provisions are contained in IHTA84/S267ZC听& S267ZD.听

Once an election is made, it cannot be revoked and will only lapse听after 10 consecutive years of non-UK residence.听听

Once an election has听ended听due to the requisite period of non-UK听residence, the electing spouse鈥檚 IHT position going forward will depend on whether they satisfy the long-term听UK听residence test.听

The election provisions operate听independently from the long-term UK residence听test in IHTA84/S6A听(IHTM47020).听听

Someone who has elected to be treated as long-term UK resident听may, whilst the election is in force, become long-term UK resident听by meeting the conditions of IHTA84/S6 because of their long-term residence in the UK. The fact that an election exists does not prevent IHTA84/S6 applying in the normal way.听