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Official guidance
International Manual

INTM166000 · Double Taxation Relief: UK residents with foreign income or gains: trusts

  • INTM166010 · UK residents with foreign income or gains: trusts: Overview
  • INTM166020 · UK residents with foreign income or gains: trusts: Foreign trusts
  • INTM166030 · UK residents with foreign income or gains: trusts: Garland trusts
  • INTM166040 · UK residents with foreign income or gains: trusts: Foreign tax
  1. Double Taxation Relief: UK residents with foreign income or gains: trusts: contents
  2. UK residents with foreign income or gains: trusts: Overview

INTM166010 | UK residents with foreign income or gains: trusts: Overview

From HM Revenue & Customs · International Manual

The guidance at TSEM3650 onwards should be observed in computing tax credit relief (whether unilateral or under an agreement) in respect of income which is the subject of a United Kingdom trust. Where the trust is a discretionary or accumulation trust, the guidance in TSEM3670 onwards should be followed.

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