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HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
9 April 2026 - See all updates

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

A trust can be non-resident for tax purposes - see TSEM1455.

As a separate matter, a trust may be governed by a foreign law - see TSEM1460.