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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Introduction to trusts: legal background - trust law: how trusts are created

Ways of creating a trust include:

  • inter-vivos (literally ‘between the living’)
  • by Will or codicil - created following the death of the testator
  • by court order - typically this is after a divorce, inheritance on death or compensation claim
  • by operation of law - this could result from intestacy (someone dying without leaving a valid Will).

Trusts are usually created in writing, but they may also be created orally. See TSEM9510+.