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HMRC internal manual

Trusts, Settlements and Estates Manual

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