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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts

A ‘foreign law’ trust is a trust that is governed by the laws of a country outside the United Kingdom, for example, Jersey. The law is normally chosen by the settlor. Foreign law can apply whether the trust is UK resident or non-resident.


See TSEM10420 for guidance on foreign law trusts.

Operations and compliance

In practice foreign law trusts are likely to be non-resident trusts, and consequently dealt with by HMRC Trusts Nottingham.  Compliance checks are dealt with in Edinburgh and Nottingham.


Trusts Technical Edinburgh provides technical advice about foreign law trusts, including whether a particular trust is a ‘foreign law’ trust