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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission

Trusts Technical Edinburgh has responsibility for advising on the status of a trust, that is, whether the trust is bare, interest in possession or accumulation/discretionary.

Offices other than HMRC Trusts Nottingham and Edinburgh

If you are considering the status of a trust in the course of a compliance check, settlement opportunity or disclosure, you must submit a copy of the trust deed to Trusts Technical Edinburgh (Mailbox, Trusts Technical) with ‘Trust status’ as the email subject.

You should not discuss the status of the trust with the taxpayer before you have received advice from Trusts Technical Edinburgh.