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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: new non-resident trust: notification of new trust

Non-resident trusts may be notified to HMRC for the following reasons:

Trustees - chargeability

The trustees are chargeable to income tax or capital gains tax, and a Self Assessment return has not been issued (TMA 1970/S7). The trustees of non-resident trusts are no different to other taxpayers and are obliged to notify HMRC of liability to United Kingdom tax (TSEM10200+) within 6 months of the end of the tax year concerned.

Trustees - information

A UK resident trust ceases to be UK resident and becomes non-resident for UK tax. The former UK trustees must notify HMRC of this within 12 months of the trustees becoming non-resident. This might happen if the former UK trustees have left the UK themselves, or if new trustees are appointed who are not resident. The legislation detailing the requirements is in TCGA 1992/Sch 5A paragraph 5. The trustees must advise HMRC of the date the trust was created, the names and addresses of any settlors and the names and addresses of the new trustees.

Settlor - information

The settlor of a non-resident trust is required under the Capital Gains Tax provisions and in particular TCGA 1992/Sch5A to make a return to HMRC of the transfer/settlement identifying the trust, trustees acting and giving details of the property transferred.

Professional - information

For Inheritance Tax, anyone who is involved in their professional capacity with the creation of an inter-vivos (TSEM1005) non-resident trust where the settlor is domiciled in the UK, is required under IHTA 1984/S218 to inform HMRC of the trust’s creation (see IHTM42604). External users can find this guidance at