The Carnegie United Kingdom Trust is an independent, endowed charitable trust based in Scotland that operates throughout Great Britain and Ireland. Originally established with an endowment from Andrew Carnegie in his birthplace of Dunfermline, it is incorporated by a royal charter and shares purpose-built premises with the Carnegie Trust for the Universities of Scotland, the Carnegie Dunfermline Trust, and the Carnegie Hero Fund Trust.

Andrew Carnegie was a Scottish-American industrialist and philanthropist. Carnegie led the expansion of the American steel industry in the late 19th century and became one of the richest Americans in history. He became a leading philanthropist in the United States, Great Britain, and the British Empire. During the last 18 years of his life, he gave away around $350 million, almost 90 percent of his fortune, to charities, foundations and universities. His 1889 article proclaiming "The Gospel of Wealth" called on the rich to use their wealth to improve society, expressed support for progressive taxation and an estate tax, and stimulated a wave of philanthropy.