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.
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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:
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settlements legislation trust protections
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transfer of assets abroad legislation trust protections
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Capital Gains Tax legislation trust protections
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how a protected settlement can be tainted
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the valuation of benefits
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rebasing for Capital Gains Tax
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other changes for Capital Gains Tax
Updates to this page
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On 6 April 2025 changes to the taxation of non-domiciled individuals were introduced. The foreign income and gains regime replaced the remittance basis.
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Links to the Residence, Domicile and Remittance Basis Manual have been added to this guidance.
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First published.