Inheritance Tax Act 1984 section 267ZA

Election to be treated as domiciled in United Kingdom

Section 267ZA allows a non-UK domiciled person (or their personal representative) to elect to be treated as domiciled in the UK for inheritance tax purposes, provided they meet conditions relating to their spouse or civil partner's UK domicile.

• A non-UK domiciled individual may elect to be treated as UK domiciled for inheritance tax if, at any time in the 7 years before the election, they had a spouse or civil partner domiciled in the UK (a "lifetime election").
• Alternatively, if a UK-domiciled spouse or civil partner has died, and that person was domiciled in the UK at any time within 7 years of their death, the surviving spouse or civil partner (or their personal representative) may make a "death election" to be treated as UK domiciled.
• The election does not affect exemptions for government securities held free of tax in foreign ownership, and it is disregarded when applying Estate Duty Conventions or qualifying Double Taxation Agreements that were in force before this section took effect.
• When determining eligibility to make the election, a person's domicile is assessed on the basis of their actual domicile, ignoring any deemed domicile status under section 267.