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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trusts: notification of new trust

Trust office

Check if the trust is proper to your office. TSEM1420 has details.

If the trust is proper to your office, see if there is a record for it. If there isn’t, follow the instructions in the SA Manual under ‘records/ set up taxpayer record/ action guide/ set up trust record’. You do not need the trust deed. If you receive a trust document that you have not requested, follow the instructions at TSEM1710.

If the trust is not proper to your office, forward the information to the correct trust office.

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Other office

Use the tracing function to see if a trust office has a record for the trust.

If there is no record, find out which is the correct trust office. TSEM1420 has details. Send the information about the trust, to that office.