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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: Applicants/claimants - Trusts: How to recognise a claim by a non-resident trust/non-resident trustees

Claimants will usually be described as ‘Trustees of …’ or ‘… Trust’. Sometimes the term ‘estate’ is used to apply to an entity that under UK law would be considered a trust. This will often be the case when the trust property consists of royalties, and is also commonly used in the USA.

Although a trust is an Anglo-Saxon legal concept, and thus found mainly in English speaking countries, you may encounter claims where a company in a non-English speaking country provides trustee services, for example in Switzerland.

If you receive a claim that you think may be from trustees, check the country specific pages to see if any information about trusts in that country is contained there.