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.