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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: trust deeds: requesting trust deeds

You may ask to see a trust deed where you have opened an enquiry into a return or a claim (TSEM2160).

Copies or originals

FA 2008 Schedule 36, Section 8(1) allows us to accept copies of documents. You should normally accept copy trust deeds. 

You should not routinely ask to see the original trust deed if you have been supplied with a copy. However, it may be appropriate to request the original document, for example, where detail on the copy is unclear, incomplete or there is doubt about its authenticity.

If you do need access to the original document, you can make a written request to see it. There is guidance on requesting original documents at CH229900.