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HMRC internal manual

Trusts, Settlements and Estates Manual

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

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

HMRC Trusts Nottingham and Edinburgh

If you are considering the status of

  • a number of similar trusts, or
  • a potentially sensitive trust (for example a compensation or appeal fund type of trust)

you must submit a copy of the trust deed/s to Trusts Technical Edinburgh (Mailbox, Trusts Technical) with ‘Trust status’ as the email subject.

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