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HMRC internal manual

Capital Gains Manual

Trustees: retirement or removal of trustees: Scotland

In Scotland trustees may retire or be replaced in the following ways:

  1. in accordance with an express power in the deed,

  2. under Section 3(a) Trusts (Scotland) Act 1921 a trustee has an implied power to resign unless the contrary is expressed or the trustee took office in return for payment. But a sole trustee may not resign unless new trustees have been appointed,

  3. in certain circumstances the Court may remove a trustee who is unfit or incapable of acting or outside the UK for six months. (Section 23 Trusts (Scotland) Act 1921) If the removed trustee is a sole trustee a new one must be appointed.