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HMRC internal manual

Capital Gains Manual

Settlor trusts: form of certificate

 

Model forms of certificate are set out in CG 34974.

  • The certificates should be prepared on plain paper and signed and dated by an officer of HMRC of _Band C2_ or above.. If the settlor so requests, but not otherwise, they can be stamped with the Tax Office date stamp.
  • Send one copy to the HMRC Trusts officeand one copy to the settlor or his agent as appropriate, retaining the third in your file.
  • The Inspector signing the certificate should take whatever steps he considers necessary to ensure that the relevant tax has been paid.
  • Please make a note on the file copy of the assessment, to ensure that any amendments are taken into account.