Foreign Income 53 - Payment or value of benefit received from a person abroad or you are chargeable on a benefit received by you or a close family member that is matched or protected foreign source income

If you're the settlor or a close family member of the settlor of a non-resident trust and you've received, or are treated as having received, a benefit from the trust, or you're the recipient of an onward gift, and the benefit or onward gift is matched to the settlement's available protected income, enter the value of the payment benefit received. Include full details in the 'Any other information' section of this tax return. If you're omitting income from this section because you're claiming an exemption, see the 'Omitted income box below this one.

For more information, read Helpsheet 262 - Income and benefits from transfers of assets abroad and income from non-resident trusts to help you fill in this box.