Thursday April 25, 2024

1.8.6 United Kingdom

United Kingdom

Trusts: Trustees must withhold 30% of the taxable amount paid from a U.S. non-grantor trust to a nonresident alien who is a resident of the U.K.

CGAs: U.S. charities issuing charitable gift annuity payments to nonresident alien with a residence in the U.K. must withhold 15% of the taxable amount.

Gifts made to U.S. charities by citizens or residents of the U.K. without U.S. source income are not deductible against U.K. or U.S. income taxes. Gifts made to U.K. charities by citizens or residents of the U.S. without U.K. source income are not deductible against U.K. or U.S income taxes.

Trusts

Trustees must withhold 30% of the taxable amount paid from a U.S. non-grantor trust to a nonresident alien who is a resident of the U.K. Sec. 1441(a)

CGAs

U.S. charities issuing charitable gift annuity payments to nonresident alien with a residence in the U.K. must withhold 15% of the taxable amount. Pub. 515, Table 1.