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HMRC internal manual

International Manual

HM Revenue & Customs
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DT applications and claims: Non-resident beneficiaries of non-resident trusts

Claims by non-resident beneficiaries of non-resident non-discretionary trusts

If you have a claim or an application from a non-resident beneficiary of a trust that is not discretionary you can allow relief on that beneficiary’s share of the income, subject to normal examination requirements.

Please check for any specific information about types of trust in the country specific guidance.