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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Non-resident trusts: new non-resident trust: use of form 41G(Trust)

Trustees can use form 41G(Trust) ‘Trust details’ to notify HMRC of a new non-resident trust. It is not a statutory form, and trustees may use other means to advise us.

Information is requested on form 41G(Trust) to ensure that the trust records are held in the correct tax office and to enable the appropriate working procedures to take place within HMRC.

If you become aware of a new non-resident trust, issue form 41G(Trust) and pass the completed form to HMRC Trusts & Estates Nottingham. Where a return of particulars is made by the settlor of a trust in accordance with the third heading of TSEM10105, then the return should be forwarded to Trusts & Estates Nottingham who will review whether form 41G(Trust) is to be issued.