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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 trust: new trust claims charitable status

If a trust claims charitable status submit your papers to Charities (Title Section) in Bootle.

If Charities Title advise that the trust is non-charitable, deal with it as a new trust proper to Trusts & Estates - see TSEM1410.