top of page

R7. Trustees becoming UK resident

- Split year treatment

- Split year treatment applies to a limited extent when determining the residence status of trustees (Sch 45, para 41).

- ITA s.475

TCGA s.69

Legislation: FA 2013, Schedule 45

Cases: 

HMRC manuals: 

Commentary: 

See also:

 © 2025 by Michael Firth, Gray's Inn Tax Chambers

bottom of page