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Whether a trust is defined as a ‘UK Trust� or a ‘Non-UK Trust� for the Trust Registration Service (TRS) purposes depends on the residence status of the trustees and settlor of the trust:

If all trustees are resident in the United Kingdom:

• The trust is a UK trust for TRS purposes.

If all trustees are resident outside the United Kingdom:

• The trust is a non-UK trust for TRS purposes.

If there is a mixture of UK resident and non-resident trustees acting at the same time:

• The trust is a UK trust for TRS purposes if the settlor of the trust was resident in the United Kingdom (or resident and domiciled, for trusts set up before 6 April 2025) at the time when the trust was set up or when the settlor added funds to the trust. Otherwise, the trust is a non-UK trust

For the above purposes a trustee or settlor is treated as resident in the United Kingdom:

• in the case of a body corporate, if it is a UK body corporate.
• in the case of an individual, if they are UK resident for the purposes of one or more of the following taxes:
  • income tax;
  • capital gains tax;
  • inheritance tax;
  • stamp duty land tax;
  • land and buildings transaction tax;
  • land transaction tax;
  • stamp duty reserve tax.

Please note that the above definition of residence applies only for TRS. See TSEM10005 for the residency rules for trusts for other purposes.

In determining whether a settlor is or was domiciled in the United Kingdom for TRS purposes, no account needs to be taken of the ‘deemed domicile� rules that apply for tax purposes. See RDRM20010 for further guidance on the meaning of domicile.