Introduction to trusts: trust deeds: HMRC Trusts policy on trust deeds
By ‘trust deeds’ we mean any deed or supplementary deed (as described in TSEM1815 - 1860) that relates to a trust. The guidance at TSEM1705 - 1720 also covers documents such as court orders, Wills and codicils.
There are a few specific circumstances where we ask to see trust deeds. Typically we may want them during an enquiry. See TSEM1715 on how to treat trust deeds you have requested.
Occasionally you may receive a deed that you have not requested.TSEM1710 has instructions for dealing with unrequested trust deeds.
We do not comment on trust deeds. See TSEM1720.