TSEM1455 - Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts

A non-resident trust is a trust which under the income tax and capital gains tax rules is not resident in the United Kingdom.

Guidance

See TSEM10000+ for guidance on non-resident trusts.

Operations and compliance

BT&C Trusts deal with the returns of non-resident trusts.

Technical

Trusts Technical provide technical advice about non-resident trusts, including whether a particular trust is non-resident.