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StructureUKReviewed October 2026
An offshore trust set up by a non-domiciled individual before they became a long-term UK resident, which historically kept foreign income and gains outside UK tax until a benefit was taken. It is a central concept in older non-dom trust planning.
The 2025 reform of the UK non-dom regime narrowed this protected status, so existing settlements need to be reviewed against the new residence-based rules.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
A director will review your enquiry and respond to scope the work and next steps.