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HMRC internal manual

Trusts, Settlements and Estates Manual

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

If you are considering the status of

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

in the course of a compliance check or for any other reason such as

  • a request for advice - see for example TSEM1604, TSEM1606, TSEM1608, or
  • a request for agreement or some sort of clearance about trust status

your nominated deeds officer should refer the status issue to Trusts & Estates Technical Edinburgh, and submit a copy of the trust deed along with a completed deeds stencil 2 (Edinburgh). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)