Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

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.