Personal tax – form

Trusts and estates: sub fund election form (SFE1)

Use form SFE1 if you are a trustee and want to elect for a fund or other part of settled property to be treated as a separate settlement.

Document

Sub fund election form

Detail

From 6 April 2006 trustees of a settlement can elect for a fund or other specified portion of settled property to be treated as a separate settlement. Use form SFE1 to make a sub-fund election.

Before you start

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