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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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The settlor: who is the settlor

IHTA84/S44 (1) defines the ‘settlor’ as any person by whom the trust was made directly or indirectly and includes anyone who has provided funds directly or indirectly for the purpose of or in connection with the trust, or has made with any other person a reciprocal arrangement for that other person to make a settlement.