Non UK resident and beneficiary of income distribution from a UK Discretionary Trust

Non UK resident and beneficiary of income...

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An individual beneficiary receives a £8,000 net income distribution from a UK Discretionary Trust with a £8,000 tax credit (in previous years).

They are clearly resident in Canada and have been for several years but UK domiciled and due the personal allowance etc.

They inform me that they cannot claim credit for the UK tax in Canada and so effectively pay tax twice without double tax relief.

I am not expecting anyone to have experience of Canadian taxes or indeed share it on this forum (!) but in principle can we do one of the following:

1) Assuming no other UK sourced or arising income can we claim the entire UK tax back for them here in the UK via a form R40? I assume they then need to show £16,000 on their Canadian tax return without a tax credit.

2) Or do we need to know what the Canadian withholding tax is on Trust income (I don't think they recognise Trusts at all so it might just be say trading income), and reclaim here in the UK the difference? ie if the Canadian withholding tax is 15% we can claim back 35%. (In Canada they then show £16,000 UK Gross with 15% tax credit?)

Views would be much appreciated.

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