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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Applicants/claimants - Trusts: Introduction to non-resident trustees

Most aspects of HMRC’s interactions with non-resident trusts, including trustees’ liabilities to UK tax and returns, are dealt with by Specialist PT Trusts & Estates (Bootle). Claims and applications made by trustees of non-resident trusts under double taxation agreements are dealt with by Specialist PT Trusts & Estates (Nottingham).

Claims may also be received under UK domestic legislation allowing tax relief to non-residents.