Inheritance Tax Act 1984 section 267ZC

Election to be treated as a long-term UK resident

Section 267ZC allows a person who is not a long-term UK resident to elect to be treated as one for inheritance tax purposes, provided they have or had a spouse or civil partner who was a long-term UK resident within a specified period.

• A person who is not a long-term UK resident may elect to be treated as one, and will be so treated for the entire time the election is in effect.
• The person can make the election if, at any time within the 7 years before the election date, they had a spouse or civil partner who was a long-term UK resident (Condition A).
• Alternatively, if the person's spouse or civil partner dies and was a long-term UK resident at any time within the 7 years before their death, the surviving person — or the deceased person's personal representatives — may make the election (Condition B).
• Only personal representatives may make the election under Condition B; they cannot make it under Condition A alone.