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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Enquiry work: general - outcome

When your case is settled, you should contact the specialist who gave you advice by email setting out:

  • how the case was resolved, whether by negotiated settlement or litigation
  • whether it was settled in HMRC’s favour
  • if so, how much additional tax was payable (if the settlement involved several technical issues, identify the tax relating to the Trusts & Estates issue)
  • whether advice from Trusts & Estates Technical Trusts was used to resolve the case.