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HMRC internal manual

International Manual

DT applications and claims: Non-resident beneficiaries of UK trusts

Introduction and definitions

Centre for Non-Residents receives

  • Claims and applications by non-resident beneficiaries of UK trusts
  • Claims and applications by non-resident beneficiaries of non-resident trusts
  • Claims and applications by non-resident trustees
What a trust is
 
What a settlor is
What a beneficiary is
What trustees are
Claims and applications by non-resident trustees
Claims and applications by non-resident beneficiaries of non-resident trusts
The Trusts Settlements and Estates manual (TSEM)

What a trust is {#}

A trust is a legal obligation to hold and administer property for the benefit of specified persons (‘beneficiaries’). The term ‘Estate’ may also be used to refer to a trust, for example where the trust property consists of copyrights. The term ‘Settlement’ is also used, often where a trust is created during the lifetime of the settlor.

What a settlor is {#}

A settlor is the person whose property is given to the trust. A settlor may be an organisation as well as an individual.

What a beneficiary is {#}

A beneficiary is a person for whose benefit the property is held. Beneficiaries are usually individuals but may be charities or other organisations. A beneficiary’s entitlement to income from a trust is sometimes referred to as their title, and the kind of entitlement they have as their interest.

What trustees are {#}

Trustees are the person or persons who hold and administer the property for the beneficiaries. The trustees have a ‘legal interest’ in the property. It is possible for an individual to be both a trustee and a beneficiary of a trust. Corporate bodies as well as individuals can act as trustees.

Claims and applications by non-resident trustees {#}

Claims and applications by non-resident trustees are dealt with at INTM339500.

Claims and applications by non-resident beneficiaries of non-residenttrusts {#}

Claims and applications by non-resident beneficiaries of non-resident trusts are dealt with at INTM367600.

The Trusts Settlements and Estates Manual (TSEM) {#}

Information about trusts and trustees is published by HM Revenue & Customs in the Trusts Settlements and Estates Manual which is used by HM Revenue & Customs in dealing with the UK tax liabilities of trustees. Where the Trust Settlements and Estates manual contains information which may be relevant to a particular subject we will give the cross-reference to it. However, the TSEM does not contain guidance for dealing with applications and claims by non-resident beneficiaries, or by non-resident trusts, to relief from UK tax under Double Taxation treaties.