Introduction to trusts: trust deeds: commenting on a trust deed
Decline any request to comment on a trust deed. Explain that it is not HMRC Trusts & Estates policy.
HMRC’s ‘Clearances and approvals’ guidance states that
‘HMRC does not provide clearances, or advice in respect of the application of Chapter 5 Part 5 ITTOIA 2005 or the tax consequences of executing non-charitable trust deeds or settlements.’
External customers can find this guidance at http://www.hmrc.gov.uk/cap/.