HMRC has introduced form D31a for use from 6 April 2025 onwards to report transferors or settlors who do not meet long-term UK resident status. The form applies specifically to chargeable events occurring on or after this date. Taxpayers and compliance professionals handling trust or transfer arrangements involving non-resident parties will need to use this form to ensure proper notification to HMRC.
Source: HMRC (GOV.UK) – Read the original