Income Tax Act 2007 section 835

Residence rules for trustees

Section 835 acts as a signpost directing you to other provisions in the Income Tax Act 2007 that deal with determining the residence status of trustees of a settlement.

• The residence of trustees of a settlement is determined by the rules set out in sections 475 and 476 of the Income Tax Act 2007.
• Section 475 establishes the core test for whether trustees are treated as UK resident or non-UK resident.
• Section 476 provides supplementary rules for working out whether the settlor meets a particular condition relevant to trustee residence.
• This section is a navigational provision only — it contains no substantive rules itself but directs you to where the operative rules are found.