Commentary

I5.1205 Residence of trusts for income tax and capital gains tax

IHT, trusts and estates

I5.1205 Residence of trusts for income tax and capital gains tax

I5.1205 Residence of trusts for income tax and capital gains tax

Meaning of resident for trusts

'Resident' is defined in accordance with the UK's statutory residence test (SRT), which was introduced by FA 20131. HMRC guidance specifically for the SRT is in RDRM11010-RDRM13330, while its general guidance on residence, domicile and the remittance basis is in booklet RDR12.

Between 6 April 2009 and 5 April 2013, HMRC practice in the area of residence was set out in booklet HMRC63.

Before 6 April 2009, the tests of residence (and the former term 'ordinary residence') had to be inferred from decisions of the courts.

The concept of ordinary residence was abolished4, following the introduction of the SRT, subject to certain transitional provisions for individuals who were resident but not ordinarily resident in the UK at the end of the tax year 2012/135.

Residence of a body of trustees

Residence rules for

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