Commentary

I9.207 Election for UK domicile

IHT, trusts and estates

I9.207 Election for UK domicile

I9.207 Election for UK domicile

In relation to transfers of value made on or after 6 April 2013, individuals who are domiciled outside the UK and who 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) have a UK-domiciled spouse or civil partner, can elect to be treated as domiciled in the UK for the purposes of IHT1. The election will only affect an individual's treatment for IHT purposes.

The election will need to be made in writing to HMRC and may be made at any time after marriage or registration of the civil partnership. Elections made while both of the couple are still alive will take effect for transfers on or after the date of the election. Where there has been a transfer as a result of a disposition on the death of a UK domiciled individual, a surviving non-UK

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