This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Employee benefit trusts: conditions for relief: payment of tax liabilities out of trust funds

An employee benefit trust may make provision for the payment of tax liabilities, PAYE and NICs, out of the trust funds. The precise terms under which the trustees may make the payment can affect whether or not the trust meets the conditions of IHTA84/S86, (IHTM42987).