TSEM3160 - Trust income: resident trustees with trust income from abroad: beneficiary is not resident
»Ê¹ÚÌåÓýappse instructions apply only if the beneficiary has an absolute interest in trust income (TSEM6204). This includes a life tenant and an annuitant.
»Ê¹ÚÌåÓýapp trusteesâ€� income tax liability is based on the beneficiary’s residence position. Trustees are not chargeable in respect of the share of income from abroad payable to the non-resident beneficiary. »Ê¹ÚÌåÓýappy exclude it from the Trust and Estate Tax Return.
Tax case
Williams v Singer & others 7 TC 387