beta This part of GOV.UK is being rebuilt – find out what beta means

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 HMRCTrusts 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