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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: trustees’ chargeability: Income Tax - Accrued Income Scheme

Guidance on trusts and the Accrued Income Scheme is at TSEM3300+.

If a trust is non-resident throughout a tax year, the trustees are not chargeable to Income Tax on accrued income profits for that year.

The amount of such profits may be treated as income of the settlor (ITA/S667(2) and(3)) in accordance with ITTOIA 2005, Chapter 5, Part 5 (TSEM4000+).

If the trust is a non-resident trust for only part of a tax year, see TSEM3340