Lifetime election of UK domicile

Hello My wife is a Japanese citizen. She has lived in the UK for almost 13 years. She wishes to make a “lifetime election to be treated as UK-Domiciled for Inheritance Tax purposes”. Referring to HMRC’s tax manual IHTM13040 she sent an election letter with all the relevant details. She sent the letter by Royal Mail Special Delivery on 9 June 2023 to the following address: WMBC Assets Risk Team (Elections) Inheritance Tax HM Revenue & Customs BX9 1HT Per the HMRC tax manual, she expected to receive form SL15 in response. However, she has had no response whatsoever. In fact, bizarrely, the Royal Mail tracking has shown her letter “Ready for Delivery/Due for Delivery Today” ever since 10 June! Does anyone have any experience of this? Perhaps she should have sent her letter by ordinary post rather than Special Delivery? Is it normal to wait many months for a response? Is there a different HMRC address to which she should write? Any help or advice would be much appreciated! Many thanks!

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.