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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 the HMRC website and you should direct customers to this source of guidance in the first instance. External customers can find this guidance at

If a customer does not have access to the internet, you can print off and send them copies of material found within or at the following links;-