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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM10005 · Non-resident trusts: residence rules

  • TSEM10006 · What is a non-resident trust?
  • TSEM10010 · Trust residence for Income Tax purposes - periods to 5 April 2007
  • TSEM10015 · Trust residence for Capital Gains Tax purposes - periods to 5 April 2007
  • TSEM10020 · Trust residence for Income Tax and Capital Gains Tax purposes - periods from 6 April 2007
  • TSEM10025 · Trust residence for Income Tax and Capital Gains Tax purposes - periods from 6 April 2007 - changes during the tax year
  • TSEM10030 · Trust residence for Income Tax and Capital Gains Tax purposes - periods from 6 April 2007 - changes during the tax year - examples
  • TSEM10035 · Dual resident trusts
  • TSEM10040 · Difficulty with residence status of a trust
  • TSEM10050 · Professional trustees not resident in the UK - introduction and background
  • TSEM10055 · Professional trustees not resident in the UK - branch, agency or permanent establishment
  • TSEM10060 · Professional trustees not resident in the UK - treaty issues
  • TSEM10065 · Professional trustees not resident in the UK - examples and scenarios
  • TSEM10070 · Professional trustees not resident in the UK - OECD Tax Model Convention
  1. Non-resident trusts: residence rules: contents
  2. Non-resident trusts: residence rules: difficulty with residence status of a trust

TSEM10040 | Non-resident trusts: residence rules: difficulty with residence status of a trust

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

If there is any doubt or difficulty in determining the residence status of a trust, other than in dual residence queries (TSEM10035), contact CS&TD BAI Personal Tax International (see INTM604440).

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