When can I make a tax-free gift to my non-British wife?

[andyc456]

We are moving back to the UK after a long absence. I am a British national. My wife is non-British and no longer a permanent resident of the UK.
After what time period in the UK can I begin to gift her tax free amounts above GBP 3,000 per year?

[AGoodman]

Any time.

This would only be an issue if you died within 7 years as the spouse exemption would be limited to £325,000 by default (in addition to the nil rate bands). If this were to happen, she could make an election to be treated as deemed UK domiciled for IHT and claim full spouse exemption.

Basically, don't worry about it, if she is prepared to make the election should it be necessary, you can make unlimited gifts to her.

[andyc456]

Thanks!