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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: new non-resident trust: other entities - Anstalt, Stiftung, Foundation

If it is suggested to you that an entity such as an Anstalt, Stiftung or Foundation should be treated as a trust make a referral to SPT Personal Tax International Advisory.

If SPT Personal Tax International Advisory advise that the entity should be treated as a trust, Trusts & Estates Nottingham may need to consider setting up an SA record, and to ensure that appropriate action is taken to enable any liabilities to United Kingdom taxation to be accounted for