I5.1265 Administration issues for non-resident settlements

IHT, trusts and estates

I5.1265 Administration issues for non-resident settlements

Administration of non-resident settlements

I5.1265 Administration issues for non-resident settlements

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:


    •     the date on which the settlement was created


    •     his name and address, and


    •     the names and addresses of the trustees

If a non-UK resident and domiciled settlor subsequently becomes domiciled and resident in the UK, he has 12 months from that date to send the return to HMRC4.

If (on or after 3 May 1994) the

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