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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Non-resident trusts: beneficiary’s chargeability - trust income - interest in possession trust - UK law

A non-resident trust can be governed by a law of the UK.

If the trust is governed by the law of England and Wales, the tax position is as set out at TSEM3760+.

If the trust is governed by the law of Scotland or of Northern. Ireland, advice should be sought from Trusts & Estates Technical Edinburgh.