INTM367720 | DT applications and claims: Non-resident beneficiaries of UK trusts

Claims and applications by non-resident beneficiaries of UK trusts

Claims and applications can be made by beneficiaries receiving three different types of distribution from UK trusts.

• Distributions to a beneficiary with an absolute interest or with a life interest

• Distributions to an annuitant

• Distributions to a beneficiary with a discretionary interest

In each case the taxation of the trust income, and the way relief is given, is different.