Section 267ZE — Inheritance Tax Act 1984: Subject of domicile election treated as a long-term UK resident

Subject of domicile election treated as a long-term UK resident 267ZE 1 This section applies where an election under section 267ZA has effect in relation to a person immediately before 6 April 2025 (whether the election was made before or after that date).

2 The person is treated for the purposes of this Act (so far as would not otherwise be the case)—

a as being a long-term UK resident, and b as having been one at all times on and after 6 April 2025.

3 But if the person is not resident in the United Kingdom for a relevant lapse period beginning at any time after the election is made, subsection (2) ceases to apply to them at the end of that period.

4 In subsection (3) “ relevant lapse period ” means—

a if the election was made before 30 October 2024, a period of 4 successive tax years;

b if the election was made on or after that date, a period of 10 successive tax years.