Non-domicile taxation: technical briefing on overseas trusts
Technical note on changes to the taxation of certain overseas trusts.
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis. If you make a claim for relief under the regime, you’ll not pay tax on your eligible foreign income and gains.
This guidance has not been updated to include this change. You can check if you can claim relief under the foreign income and gains regime.
This note provides further information on the provisions for overseas trusts published in the Finance Bill on 20 March 2017. It also includes a summary of the provisions which have been omitted from the Bill but which are intended to be included in a future Bill.
Updates to this page
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis.
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First published.