IHTM47034 - Long-term UK residence: Spousal long-term UK residence elections 鈥� How to make an election

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

An election must be made by notice in writing and sent to HMRC.听听For lifetime transfers, it must be made by the person who is not a long-term UK resident听and for death cases, by the deceased鈥檚 personal representatives.听(IHTM47000)听听

There is no prescribed form of election, but听it听must contain:听

  • the full name and address of the person making the election, or for whom the personal representatives are making an election,听

  • their date of birth and, if appropriate, their date of death,听

  • the full name of their spouse or civil partner who is long-term UK resident,听and听

  • the date the election is to take effect from.听

If you receive an election that does not contain听all of听the information we need,听you should write to the sender, using standard letter SL16, to ask for the missing information.听听

The election should be sent to:听

WMBC Assets Risk Team (Elections)听

Inheritance Tax听

HM Revenue and Customs听

BX9 1HT