Some trust structures are absentee owners and may pay the surcharge.

About absentee trusts

Trusts with absentee beneficiaries may pay a surcharge.
Absentee chain of trusts (sub-trusts)

Examples of how the surcharge applies to a chain of trusts.
Absentee discretionary trusts

The surcharge can apply to absentee discretionary trusts.
Absentee fixed trusts

The surcharge can apply to absentee fixed trusts.
Absentee unit trusts

The surcharge can apply to absentee unit trusts.