If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This information will help you decide whether you’re a settlor who is chargeable on the income arising or paid to another person. It includes discretionary trusts, interest in possession trusts, shares with restricted rights and dividend waivers.