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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Introduction to trusts: new trusts: receipt of completed form 41G(Trust)

There are 5 questions in part A of the form where the trustee is asked to tick a box indicating yes or no.

Is the trust governed by the laws of a country outside the UK?

If the trustee has ticked the yes box, pass the completed form, and any other papers for the trust, to Trusts & Estates Nottingham.

Is the trust’s general administration carried on outside the UK?

If the trustee has ticked the yes box, pass the completed form, and any other papers for the trust, to Trusts & Estates Nottingham.

Is the trust established under Scots law?

If the trustee has ticked the yes box, mark the form ‘Scots law trust’.

Pass the completed form, and any other papers for the trust, to Trusts & Estates Edinburgh. That office should prepare a file.

If the trustee has ticked the yes box, mark the form ‘EBT’ in bold letters at the top. When you prepare a file for the trust, also mark the file ‘EBT’ in large bold letters.

Is this a trust for a vulnerable beneficiary?

If the trustee has ticked the yes box, mark the form ‘VB’ in bold letters at the top. When you prepare a file for the trust, also mark the file ‘VB’ in large bold letters.

All completed forms 41G(Trust)

Part E of form 41G(Trust) asks the trustees to give information about the transfer of assets into a trust. Use that information as follows:-

  • complete the ‘R106A’ electronic spreadsheet with the details provided (form R106A is no longer issued).
  • note the SA Permanent Notes (PN) screen with these details including if known, the settlors name & UTR
  • Put the 41G (Trust) away in the PN folder.