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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: types of trust: offices outside Trusts & Estates: trust status - mandatory submission

Trusts & Estates has responsibility for advising on the status of a trust, that is, whether the trust is bare, interest in possession or accumulation/discretionary. If you are considering the status of a trust in the course of a compliance check, you must submit a copy of the trust deed to Trusts & Estates Nottingham Risk Team. You should not discuss the status of the trust with the taxpayer before you have received advice from Trusts & Estates.