TSEM4650 - Settlements Legislation Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2017 鈥� 5 April 2025: Meaning of close member of settlor鈥檚 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.鈥� Detailed guidance on the changes from 6 April 2025 can be found at TSEM4700 onwards.听

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听living at the time, and:听

  • The person is the settlor鈥檚 spouse or civil partner at that time, or听

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

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