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.