Commentary

I11.216 Non-resident trustees

IHT, trusts and estates

I11.216 Non-resident trustees

I11.216 Non-resident trustees

Any person who, in the course of his trade or profession (except that of a barrister), has been concerned with the making of a settlement (otherwise than by a Will) and knows or has reason to believe that the settlor was domiciled in the UK and that the trustees are not or will not be resident1 in the UK must, within three months after the making of the settlement, make a return to HMRC stating the names and addresses of the settlor and the trustees, unless:

  1.  

    •     such a return has already been made by another person,

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