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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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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

Trusts & Estates Nottingham deals with the returns of non-resident trusts.


SPT Personal Tax International Advisory provides technical advice about non-resident trusts, including whether a particular trust is non-resident.