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Official guidance
Trusts, Settlements and Estates Manual

TSEM10100 · Non-resident trusts: new non-resident trust: contents

  • TSEM10105 · Non-resident trusts: new non-resident trust: notification of new trust
  • TSEM10115 · Non-resident trusts: new non-resident trust: obtaining information
  • TSEM10120 · Non-resident trusts: new non-resident trust: trust with no likelihood of income or gains
  • TSEM10125 · Non-resident trusts: new non-resident trust: issue of Self Assessment return
  • TSEM10130 · Non-resident trusts: new non-resident trust: Form 50(FS)
  • TSEM10135 · Non-resident trusts: new non-resident trust: completed form 50(FS) not received
  • TSEM10140 · Non-resident trusts: new non-resident trust: other entities - Anstalt, Stiftung, Foundation
  1. Non-resident trusts: new non-resident trust: contents
  2. Non-resident trusts: new non-resident trust: issue of Self Assessment return

TSEM10125 | Non-resident trusts: new non-resident trust: issue of Self Assessment return

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

Where liability to UK Income Tax may arise on the trustees of a non-resident trust, BT & C Trusts will issue a Tax Return to the trustees. The trustees will also be required to complete the Trusts & Estates Non-residence pages, and depending on the source of the trust’s income may also have to complete other supplementary pages.

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