Remedy
Start free

Section 267ZA: Election to be treated as domiciled in United Kingdom

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part IX: MISCELLANEOUS AND SUPPLEMENTARY

A person may, if condition A or B is met, elect to be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere).

A person's personal representatives may, if condition B is met, elect for the person to be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere).

Condition A is that, at any time before 6 April 2025 but during the period of 7 years ending with the date on which the election is made, the person had a spouse or civil partner who was domiciled in the United Kingdom.

Condition B is that a person ("the deceased") dies and, at any time before 6 April 2025 but within the period of 7 years ending with the date of death, the deceased was—

domiciled in the United Kingdom, and
the spouse or civil partner of the person who would, by virtue of the election, be treated as domiciled in the United Kingdom.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

An election under this section is to be ignored—

in interpreting any such provision as is mentioned in section 158(6), and
in determining the effect of any qualifying double taxation relief arrangements in relation to a transfer of value by the person making the election.

For the purposes of subsection (6)(b) a qualifying double taxation relief arrangement is an arrangement which is specified in an Order in Council made under section 158 before the coming into force of this section (other than by way of amendment by an Order made on or after the coming into force of this section).

In determining for the purposes of this section whether a person making an election under this section was domiciled in the United Kingdom, section 267 (deemed domicile) is to be ignored.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.