Income tax credits - double taxation UK/DE

As a beneficiary of a UK discretionary trust that has recently been wound up (i.e. the remaining capital has been distributed among the beneficiaries as a final distribution), I am entitled to UK tax credits due to the UK income tax paid at a 45% tax rate by the trust itself (if some or all of the final distribution is declared to HMRC as taxable income, as opposed to capital). I am a DE resident and do not, other than this discretionary trust, have any UK income. Is it possible to claim UK income tax credits as a non-UK resident and is it possible to make use of these if I do not pay UK income tax?

Hi,
Please find guidance:
HS304 Non-residents — relief under double taxation agreements (2024).
Thank you.