Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
A non-resident trust is a trust which under the income tax and capital gains tax rules is not resident in the United Kingdom.
See TSEM10000+ for guidance on non-resident trusts.
Operations and compliance
HMRC Trusts Nottingham deals with the returns of non-resident trusts.
Trusts Technical Bootle provides technical advice about non-resident trusts, including whether a particular trust is non-resident.