SolvedTSEM1455 | Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
A non-resident trust is a trust which under the income tax and capital gains tax rules is not resident in the United Kingdom.
Guidance
See TSEM10000+ for guidance on non-resident trusts.
Operations and compliance
BT&C Trusts deal with the returns of non-resident trusts.
Technical
Trusts Technical provide technical advice about non-resident trusts, including whether a particular trust is non-resident.