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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: customer request for clearance or approval

You may receive a request to give ‘clearance’ about a trust or approve a transaction or give advice.

We do not provide any form of clearance (including non-statutory clearance) or approval in these circumstances.  The official clearance and approvals guidance says, “HM Revenue and Customs (HMRC) won’t give clearance or advice in respect of the application of the ‘settlements legislation’ in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 or the consequences of executing non-charitable trust deeds or settlements”

External customers can find this guidance at

Similarly we do not provide general advice about trusts.

If you receive a request for clearance or approval please send it to ‘HO Technical, Trusts (BP Ops)’.