Residence of trustees: pre 5 April 2007: professional trustees
If property is added to an existing settlement, a trustee of which has been treated, inaccordance with CG33390, as not resident in the United Kingdom, then it may be appropriateto verify that the settlor of this property is at the time it is added neither domicilednor resident nor ordinarily resident in the UK. If the settlor fails to satisfy any one ormore of these tests the settlement is outside the paragraph and therefore becomesresident. Where under a trust there are other trustees in addition to a professionaltrustee (who under this paragraph is regarded as not resident in the United Kingdom), theresidence status of the trustees as a body should be determined in accordance withCG33370. See example in CG33384.