INTM367720 - 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.