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HMRC internal manual

Trusts, Settlements and Estates Manual

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.