You may need to fill in the SA906 Trust and Estate Non-Residence form
if in the tax year you consider the trust or estate to be any of the following:
- Not resident in the UK for Income Tax and Capital Gains Tax purposes
- Resident in the UK while also resident in a country with which the UK has a Double Taxation Agreement - there is a list of agreements in the Notes for the Trust and Estate Foreign Pages.
Trust and Estate Non-Residence etc. form SA906 can be activated within the software if you have ticked the 'Yes' box in Q6 of Step 2 of the SA900 Trust and Estate Tax Return.
HMRC guidance notes on SA906
provide further information in assisting you with the completion of foreign income form.