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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trusts: public guidance

There is detailed guidance for settlors, trustees and beneficiaries on GOV.UK and customers should use this source of guidance in the first instance.

If a customer does not have access to the internet, HMRC can print off and send them copies of material found within or at the link.

GOV.UK link http://gov.uk