Skip to main content
Guidance

Trust protections and Capital Gains Tax changes

Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.

Updates to this page

From:
HM Revenue & Customs
Published:
31 January 2018
Last updated:
16 May 2025
Show all updates

  1. On 6 April 2025 changes to the taxation of non-domiciled individuals were introduced. The foreign income and gains regime replaced the remittance basis.

  2. Links to the Residence, Domicile and Remittance Basis Manual have been added to this guidance.

  3. First published.

Documents

Trust Protections and Capital Gains Tax changes

PDF, 603 KB, 54 pages

Details

On 6 April 2025 changes to the taxation of non-domiciled individuals were introduced. The foreign income and gains regime replaced the remittance basis.  

If you’re making a claim for relief under the foreign income and gains regime on or after 6 April 2025 you’ll need to check if you’re eligible.

This technical guidance is about how the deemed domicile changes from 6 April 2017 affect:

  • settlements legislation trust protections

  • transfer of assets abroad legislation trust protections

  • Capital Gains Tax legislation trust protections

  • how a protected settlement can be tainted

  • the valuation of benefits

  • rebasing for Capital Gains Tax

  • other changes for Capital Gains Tax

Sign up for emails or print this page

Related content