TSEM10280 - Non-resident trusts: trustees’ chargeability: enquiries into trustees’ return

General guidance on making enquiries into Self Assessment returns of trustees is at TSEM2100+.

For non-resident trusts, enquiries should be opened by WMBC Assets, Incentives & Reliefs only after liaison with the WMBC Risk Team in Nottingham.

There may be instances where the trustees do not co-operate with HMRC to enable the correct tax liabilities to be ascertained and you may consider issuing formal information notices.

In addition to notices under FA08/Sch36, you may also consider issuing notices under ITA07/S748 to the settlor or beneficiaries for details of income becoming payable to the non-resident trustees and other particulars for the purpose of considering liability under the Transfer of Assets Abroad legislation (INTM600000+). When considering whether to issue a notice under s748, you should consult the guidance beginning at INTM603800. In particular, it is important to fully read INTM603860 which explains that any notice under s748 must be reviewed by technical specialists in Personal Tax International before being issued.

If the settlor or beneficiary is requested to provide information but claims that they cannot comply with the request, contact Personal Tax International, following the guidance set out at INTM604440 . In your submission to Personal Tax International, include the following:

• what action has been taken by the beneficiary/settlor to obtain the required information, providing a copy of, for example, any request the settlor/beneficiary has made to the non-resident trustees,
• a copy of the response received from the trustees, giving full details of why the information has not been provided to the settlor/beneficiary,
• if not included above, the country whose laws, it is claimed, prevent information being provided to HMRC.