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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: trust deeds: trust deed that you have requested

Original document

You should not normally ask to see the original deed - see TSEM1713.  If the deed submitted to you is an original, copy it. After use, put the copy away in the Permanent Notes sub-folder.  Put the office date stamp and reference on the back of the original. Return it immediately by recorded delivery. Do not use staples or pins.

If you receive an extract registered Scottish legal document (one which bears at the top, reference to the Registers of Scotland) treat it as an original document, unless, exceptionally, you have been told that you can keep the document.

Copy document

You will normally keep a copy deed. If you have been asked to return it, put the office date stamp and reference on the back. Make a copy to keep, and return the one sent in to you.

You should ensure that what you have been given is the final version of the deed and not a draft. Check that it is dated and that the date accords with what you know about when the trust was set up. Check also that it includes a copy of the signatures of all parties involved. If there are no signatures it is an indication that it is not the final version of the deed.