CG33391 - Residence of trustees: pre 5 April 2007: professional trustees

If property is added to an existing settlement, a trustee of which has been treated, in accordance with CG33390, as not resident in the United Kingdom, then it may be appropriate to verify that the settlor of this property is at the time it is added neither domiciled nor resident nor ordinarily resident in the UK. If the settlor fails to satisfy any one or more of these tests the settlement is outside the paragraph and therefore becomes resident. Where under a trust there are other trustees in addition to a professional trustee (who under this paragraph is regarded as not resident in the United Kingdom), the residence status of the trustees as a body should be determined in accordance with CG33370. See example in CG33384.