½Û×ÓÊÓƵ

HMRC office for non-resident settlements

Since 1 March 2017, HMRC Trusts Nottingham has dealt with the administration of both non-resident and UK resident settlements¹.

Trusts Technical Bootle provides technical advice for non-resident settlements, including advice on whether a particular trust is non-resident².

Information returns for non-resident settlements

Trusts created from 3 May 1994

If the settlor of a non-resident settlement (or a settlement treated as non-resident under the terms of a double taxation agreement) created on or after 3 May 1994 is resident (or, for settlements created before 6 April 2013, ordinarily resident) and domiciled or deemed domiciled in the UK when the settlement is created, he must send a return to HMRC within three months of transferring assets in to the settlement. This return must contain the following information³:

1. Ìý

   •ÌýÌýÌýÌý the date on which the settlement was created

2. Ìý

   •ÌýÌýÌýÌý his name and address, and

3. Ìý

   •ÌýÌýÌýÌý the names and addresses of the trustees

If