Policy paper
Capital Gains Tax exit charges for temporarily migrated trusts
This tax information and impact note is about trusts that become UK resident when a trustee moves to the UK.
Documents
Details
This measure will make it easier for trustees to move to the UK. It will allow a trust to be UK resident for up to one year without triggering the Capital Gains Tax exit charge that would normally apply when it stops being UK resident.
The relief will apply when the trust became UK resident because one of its trustees moved to the UK.
This measure takes effect from 28 October 2026.