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HMRC internal manual

Capital Gains Manual

Settlor trusts: Income Tax rulings

In general a settlement is within the scope of the provisions if the trust foldercontains guidance from HMRC Trusts Head Office, - Bootle or Edinburgh, or a ruling byFinancial Intermediaries and Claims Office, formerly Claims Branch

  • on form CBA3, or
  • on form CBA4 and the life tenant is either the settlor or the settlor’s spouse, or
  • that the settlement is caught by ICTA88/S673 or ICTA88/S683 (formerly ICTA70/S447 and ICTA70/S457).
  • that the settlement is caught by ICTA88/S660A (introduced in FA95), now ITTOIA05/S624.