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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT applications and claims: Non-resident beneficiaries of UK trusts

Claims and applications by non-resident beneficiaries of UK trusts

Claims and applications can be made by beneficiaries receiving three different types of distribution from UK trusts.

  • Distributions to a beneficiary with an absolute interest or with a life interest
  • Distributions to an annuitant
  • Distributions to a beneficiary with a discretionary interest

In each case the taxation of the trust income, and the way relief is given, is different.