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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: 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.

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.