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HMRC Trusts and Estates Newsletter: April 2025

Published on: 09 April 2025
Published by LNB News

LNB News 09/04/2025

Document Information

Issue Date: 09 April 2025

Published Date: 09 April 2025

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

HMRC has published its April 2025 Trusts and Estates Newsletter, announcing fundamental changes to UK tax frameworks, effective from 6 April 2025. The reforms replace domicile-based taxation with residence-based systems for inheritance tax and foreign income.

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