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HMRC internal manual

Trusts, Settlements and Estates Manual

Enquiry work: general - about the Compliance Handbook

The Compliance Handbook (CH) provides technical and operational guidance to help you understand and apply the penalties and compliance powers introduced by FA 2007, FA 2008 and FA 2009. CH explains the types of compliance check that may be carried out.

CH205200

The most common compliance checks in Trusts cases involving trusts, settlements, estates and ownership are enquiries into Self -Assessment returns or claims.