Register a Non-Resident Trust for Tax

I want to...

We recommend:

• Non-Resident Trusts
  These pages give a non-statutory outline of the UK tax liabilities that may arise in respect of income and gains arising to trustees operating abroad.

You may also want:

• Beneficiaries of Foreign Trusts
  Foreign trusts are either 'Baker' types or 'Garland' types. These classifications are based on the cases of Archer-Shee v Baker (11TC749) and Garland v Archer-Shee (15TC693).

• Trusts forms and notes
  Forms and leaflets relating to Non-Resident Trusts.