TSEM3175 | Trust income: trustees are not resident in the UK

If trustees are not resident in the United Kingdom, they may not be chargeable on all the trust income. BT & C Trusts deal with all non-resident trusts.

TSEM1450 has a list of the type of trusts that BT&C Trusts deals with.

TSEM1455 shows how to decide trustees’ residence status for income tax purposes for periods to 5 April 2007.

TSEM1460 shows how to decide trustees’ residence status for capital gains tax purposes for periods to 5 April 2007.

TSEM10020 shows how to decide trustees’ residence status for both income tax and capital gains tax purposes for periods from 6 April 2007.