IHTM13026 - Change of Domicile: Voting Rights

Registering as an overseas elector and/or voting in UK elections may be considered as evidence of a continued political link with the UK and thus in favour of a domicile in the UK.

However, under FA96/S200, such actions are, if they occur on or after 6 April 1996, disregarded in ascertaining general law domicile for the purposes of IT/CGT and IHT.

For the purposes of the deemed domicile ( IHTM13024) provisions for IHT (the three-year rule) the relevant date is 6 April 1993.

These two rules apply unless the taxpayer wishes such actions to be taken into account.