INTM367620 - DT applications and claims: Non-resident beneficiaries of non-resident trusts
Claims by non-resident beneficiaries of non-resident non-discretionary trusts
If you have a claim or an application from a non-resident beneficiary of a trust that is not discretionary you can allow relief on that beneficiary바카라 사이트™s share of the income, subject to normal examination requirements.
Please check for any specific information about types of trust in the country specific guidance.