1068. Election To Be Treated As Domiciled In United Kingdom. | Taxation Law | LexisNexis

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1068. Election to be treated as domiciled in United Kingdom.

A person may elect¹ to be treated for the purposes of inheritance tax as domiciled in the United Kingdom (and not elsewhere) if:

(1) at any time on or after 6 April 2013 and 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 United Kingdom ('lifetime election')²; or
(2) a person ('the deceased') dies and, at any time on or after 6 April 2013 and within the period of seven years ending with the date of death, the deceased

(5) Exemptions And Reliefs

1043. Transfers between spouses or civil partners.

1044. Annual exemption.

1045. Small gifts.

1046. Normal expenditure out of income.

1047. Gifts in consideration of marriage or civil partnership.

1048. Gifts to charities or registered clubs, political parties, housing associations, social landlords and social housing providers, for national purposes, for the maintenance of historic buildings and for employee trusts.

1049. Nature of business property relief.

1050. Meaning of 'relevant business property'.

1051. Property which is not relevant business property.

1052. Minimum period of ownership.

1053. Valuation for the purposes of business property relief.

1054. Exclusion of value of excepted assets.

1055. Transfers within seven years before transferor's death and consideration used to acquire replacement property.

1056. Avoidance of double relief.

1057. Nature of agricultural property relief.

1058. Meaning of 'agricultural property'.

1059. Minimum period of ownership, successive transfers, transfers within seven years before death of transferor and replacement property.

1060. Woodlands relief.

1061. Revaluation reliefs for transfer within seven years before death.

1062. Nature of relief for successive charges.

1063. Relief from double charge to tax.

1064. Excluded property situated outside the United Kingdom.

1065. Determination of locality of assets.

1066. Equitable interests.

1067. Persons treated as domiciled in the United Kingdom.

1068. Election to be treated as domiciled in United Kingdom.