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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trust income: trustees are not resident in the UK

If trustees are not resident in the United Kingdom, they may not be chargeable on all the trust income. Trusts & Estates Nottingham deals with all non-resident trusts.

TSEM1450 has a list of the type of trusts that Trusts & Estates Nottingham deals with.

TSEM1455 shows how to decide trustees’ residence status for income tax purposes for periods to 5 April 2007.

TSEM1460 shows how to decide trustees’ residence status for capital gains tax purposes for periods to 5 April 2007.

TSEM1461 shows how to decide trustees’ residence status for both income tax and capital gains tax purposes for periods from 6 April 2007.