This guidance note outlines the UK tax treatment of UK resident beneficiaries of non-resident trusts. It considers how to identify whether a distribution is of income and capital and where it is income, how the different types of interest are treated. It outlines how the transfer of assets abroad code applies and how capital gains of the trust could be attributed to a beneficiary under TCGA 1992, s 87. It also outlines the changes made from 6 April 2025 and directs the reader to more detailed guidance.