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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: trustees’ chargeability: enquiries into trustees’ return

General guidance on making enquiries into Self Assessment returns of trustees is at TSEM2100+.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

There may be instances where the trustees do not co-operate with HMRC to enable the correct tax liabilities to be ascertained and you may consider issuing formal information notices.

In addition to notices under FA 2008/Sch 36, you may also consider issuing notices under ITA/S748 to the settlor or beneficiaries for details of income becoming payable to the non-resident trust and other particulars for the purpose of considering liability under the Transfer of Assets Abroad legislation (INTM600000+). External users can find this guidance at Before issuing any notice under S748, you should contact SPT Personal Tax International Advisory for both agreement to the issue of the notice and the wording of the notice.

If the settlor or beneficiary is requested to provide information but claims that they cannot comply with the request, submit to SPT Personal Tax International Advisory for guidance as to how to proceed with enquiry, after you have obtained the following:

  • what action has been taken by beneficiary/settlor to obtain required information, providing a copy of request made of, for example, the non-resident trustees,
  • copy of the response received from the trustees, giving full details of why the information has not been provided to the beneficiary or settlor,
  • if not included above, the country whose laws, it is claimed, prevent information being provided to HMRC.