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'Domicile' is not statutorily defined, and the term must be construed in accordance with the general law. The IHT legislation, however, includes the following specific provisions in relation to domicile and IHT:

1. Ìý

   (a)ÌýÌýÌýÌý Persons who were domiciled in the UK within the three years before the relevant event or who have a long established residence in the UK are deemed to have a UK domicile for IHT purposes (see I9.206)¹.

2. Ìý

   (b)ÌýÌýÌýÌý For transfers of value made on or after 6 April 2013, individuals who are domiciled outside the UK can elect to be treated as domiciled in the UK if at any time on or after 6 April 2013 and during the seven years before the election is made, they have/had a UK-domiciled spouse or civil partner². Such an election is irrevocable (see I9.207).

3. Ìý

   (c)ÌýÌýÌýÌý A period during which a member of a visiting force is in the UK by reason