Specialist UK tax compliance for offshore and UK-based fiduciary structures

Trusts and foundations with a UK tax nexus, whether by residence, UK assets, or UK-resident settlors or beneficiaries, are required to file a range of UK tax returns. These may include income tax, capital gains tax, and inheritance tax filings, depending on the nature and location of the trust or foundation’s assets, parties, and distributions.

Our Expertise

At BCR, our team of experts provide clear, compliant, and timely UK tax return services for both UK-resident and non-UK fiduciary structures.

Our Approach

Our team works closely with trustees, protectors, and legal advisers to identify obligations, avoid penalties, and present accurate submissions to HMRC. We also support structures with mixed UK and non-UK elements, helping clients understand where exposure arises and how to manage it. We support the following clients:

• Trustees of UK-resident trusts.
• Trustees of non-UK trusts with UK assets or UK-resident settlors or beneficiaries.
• Jersey and Guernsey fiduciaries with UK-connected structures.
• Council members of foundations with UK tax exposure.
• Family offices and trust companies requiring external UK tax expertise.

Common triggers for UK tax filing obligations include:

• A UK-resident settlor or beneficiary.
• UK situs assets (e.g. property or listed securities).
• Distributions to UK residents.
• Trusts deemed resident in the UK under the central management and control test.
• Transactions involving UK land or companies.

Our Services

We can support with the following services:

• Completion and submission of SA900 Trust and Estate Tax Returns.
• Income and capital gains tax reporting on UK-source and worldwide income (as applicable).
• Assistance with registration on the UK Trust Registration Service (TRS).
• Inheritance tax filings, including IHT100 for 10-year charges and exit events.
• Capital Gains Tax reporting for disposals of UK property or other taxable assets.
• Support for filing nil returns or securing exemption confirmations.
• Coordination with UK legal advisers, auditors, or valuers where needed.
• Liaison with HMRC on complex matters or trust disclosures.

Our Values in Action

Excellence: Tax returns and HMRC submissions are precise, accurate, and defensible.
Delivery: Deadlines are managed carefully, and clients are kept informed throughout
Respect: We work respectfully with clients, trustees, and other professionals to support long-term relationships.
Elegance: Our advice is structured, pragmatic, and clear, even in complex scenarios.

Why BCR Pro

Trustees, council members, and family offices with UK-connected fiduciary structures choose BCR Pro for specialist UK tax compliance services that address income, capital gains, and inheritance tax obligations with clarity and precision.

Jersey, Guernsey, and international fiduciaries rely on BCR Pro to navigate complex UK tax rules, ensuring timely and accurate filings for trusts and foundations with UK-resident parties, UK assets, or mixed jurisdictional exposure.