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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: relief for overseas tax: mixed trust

A mixed trust has both a discretionary interest and an interest in possession.

The trustees may claim double taxation relief in respect of overseas tax that qualifiesfor relief. The instructions at TSEM3655 apply to income that the beneficiary is entitledto receive. The instructions at TSEM3670 apply to the balance of the income.