TSEM1450 - Introduction to trusts: new trusts: trusts with a foreign connection

HMRC Trusts & Estates Nottingham deals with the returns of trusts that are

• not resident in the United Kingdom for income tax purposes (see TSEM1455 and TSEM1461)
• not resident in the United Kingdom for capital gains tax purposes (see TSEM1460 and TSEM1461) that are governed by a foreign law (see TSEM1451).
• governed by a foreign law (see TSEM1451)

HMRC Trusts & Estates Technical Bootle provides technical advice about non-resident trusts, including whether a trust is non-resident.