IHTM47033 - Long-term UK residence: Spousal long-term UK residence elections 鈥� When can an election be made?

The rules for spouse elections prior to 6 April 2025 can be found at IHTM13040听鈥� IHTM13049.听

Provided that a person meets the necessary conditions in IHTM47033听an election to be treated as long-term UK resident can be made by:听

  • the person themselves, IHTA84/S267ZC(2)(a), or听

  • if they have died, their personal representatives, IHTA84/S267ZC(2)(b).听

However, the personal representatives will only need to consider making an election where:听

  • the person鈥檚 long-term UK resident spouse or civil partner has also died, and听

  • transfers between the couple were made at a time when full spouse or civil partner exemption was not available under IHTA84/S18(2).听