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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: new non-resident trust: issue of Self Assessment return

Where liability to UK Income Tax may arise on the trustees of a non-resident trust, Trusts & Estates Nottingham will issue a Tax Return to the trustees. The trustees will also be required to complete the Trusts & Estates Non-residence pages, and depending on the source of the trust’s income may also have to complete other supplementary pages.