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
S19A(3) TMA 1970 allows us to accept copies of documents. You should normally accept copy trust deeds. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM2930(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Under S19A(3)(b) you can insist on inspecting original documents but it does not oblige the taxpayer to hand over original documents into your keeping. If the original document is required, you are entitled only to inspect it - there is no right to keep it, although you may take copies or make extracts (S19A(4)).