TSEM4650 - Settlements Legislation Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2017 바카라 사이트“ 5 April 2025: Meaning of close member of settlor바카라 사이트™s family

The guidance on this page relates to the period 6 April 2017 - 5 April 2025. From 6 April 2025 the rules around the taxation of non-UK domiciled individuals ended and individuals are taxable based on their residence position only.바카라 사이트¯ Detailed guidance on the changes from 6 April 2025 can be found at TSEM4700 onwards. 

For the purposes of S643B to S643M a person is a close member of the family of the settlor of a settlement at any time that the settlor is living at the time, and: 

  • The person is the settlor바카라 사이트™s spouse or civil partner at that time, or 

  • The person is a child of the settlor, or of a person who at that time is the settlor바카라 사이트™s spouse or civil partner and who has not reached the age of 18. 

Two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.Â